How the tax year is organised
Self-employed people file by quarter. At the end of each quarter you file VAT (Form 303), the income tax instalment payment (Form 130) and, if you have withheld tax from anyone, the withholdings (Form 111 and Form 115).
At the end of the year you file the annual summaries of those returns (390, 190 and 180) and the return of transactions with third parties (347). The income tax return is separate, in spring, and the self-employed contribution is not a return: it is paid every month to Social Security (how it is calculated).
The deadlines for this year
Tax returns for 2026, ordered by deadline:
| By | Form | Period |
|---|---|---|
| 111 · withholding on employees and professionals1st quarter | 1st quarter | |
| 115 · withholding on rent of urban property1st quarter | 1st quarter | |
| 130 · income tax instalment payment (direct estimation)1st quarter | 1st quarter | |
| 131 · income tax instalment payment (modules)1st quarter | 1st quarter | |
| 303 · quarterly VAT1st quarter | 1st quarter | |
| 111 · withholding on employees and professionals2nd quarter | 2nd quarter | |
| 115 · withholding on rent of urban property2nd quarter | 2nd quarter | |
| 130 · income tax instalment payment (direct estimation)2nd quarter | 2nd quarter | |
| 131 · income tax instalment payment (modules)2nd quarter | 2nd quarter | |
| 303 · quarterly VAT2nd quarter | 2nd quarter | |
| 111 · withholding on employees and professionals3rd quarter | 3rd quarter | |
| 115 · withholding on rent of urban property3rd quarter | 3rd quarter | |
| 130 · income tax instalment payment (direct estimation)3rd quarter | 3rd quarter | |
| 131 · income tax instalment payment (modules)3rd quarter | 3rd quarter | |
| 303 · quarterly VAT3rd quarter | 3rd quarter | |
| 111 · withholding on employees and professionals4th quarter | 4th quarter | |
| 115 · withholding on rent of urban property4th quarter | 4th quarter | |
| Moved: 30 January falls on a Saturday. | 130 · income tax instalment payment (direct estimation)4th quarter | 4th quarter |
| Moved: 30 January falls on a Saturday. | 131 · income tax instalment payment (modules)4th quarter | 4th quarter |
| Moved: 31 January falls on a Sunday. | 180 · annual rent withholding summary (115)annual summary | annual summary |
| Moved: 31 January falls on a Sunday. | 190 · annual withholding summary (111)annual summary | annual summary |
| Moved: 30 January falls on a Saturday. | 303 · quarterly VAT4th quarter | 4th quarter |
| Moved: 30 January falls on a Saturday. | 390 · annual VAT summaryannual summary | annual summary |
| Moved: 28 February falls on a Sunday. | 347 · annual return of transactions with third partiesannual summary | annual summary |
If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day. Not every form applies to you: it depends on your activity, your regime and whether you have employees or rent premises for your activity.
The fourth quarter doesn’t fall due on the same day for everything
In the first three quarters, Forms 303, 130 and 111 share the same deadline. In the fourth they split: withholdings (111 and 115) are declared in the first twenty calendar days of January, like the rest of the year (Income Tax Regulations, art. 108.1), while VAT and the instalment payment get a few more days. The table above shows this with the exact dates.
When the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day (Law 39/2015, art. 30.5). If you pay by bank direct debit, the deadline for filing ends earlier: the e-office tells you when you file.
Frequently asked questions
When are Forms 303 and 130 filed each quarter?+
Form 303: For 2026: first quarter, by 20 April 2026; second, by 20 July 2026; third, by 20 October 2026; fourth, by 1 February 2027 (30 January falls on a Saturday). If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day. Form 130 falls due on the same days.
When is Form 111 filed?+
For 2026: first quarter, by 20 April 2026; second, by 20 July 2026; third, by 20 October 2026; fourth, by 20 January 2027. If the last day falls on a Saturday, Sunday or national holiday, the deadline moves to the next working day. In the fourth quarter, Form 111 falls due earlier than Forms 303 and 130.
Do I have to file every form in the calendar?+
No. You file Form 303 if your activity carries VAT; Form 130 if you are under direct estimation (Form 131 if you are under modules); Form 111 if you pay salaries or professionals’ invoices subject to withholding; and Form 115 if you rent premises for your activity and apply withholding. The annual summaries (390, 190 and 180) are tied to those quarterly forms, and Form 347 only if you have transactions with third parties exceeding the limit set by the rules.
Who doesn’t file Form 130?+
Professionals who, in the previous calendar year, had at least 70% of their income from the activity subject to withholding or payment on account are not required to make the instalment payment (Income Tax Regulations, art. 109.2).
What if I live in the Canary Islands?+
There is no VAT in the Canary Islands: the indirect tax is the IGIC, which is declared on Form 420 with the Canary Islands Tax Agency, not the AEAT. Its deadlines are not in this calendar. Income tax (130, 111, 115) is the same as on the mainland.
If you are in the Canary Islands, the IGIC has its own calendar: guide to the IGIC and Form 420.
Official sources
- AEAT taxpayer calendar (in Spanish)
- Royal Decree 439/2007, Personal Income Tax Regulations, arts. 109 to 112: instalment payments (BOE, in Spanish)
- Royal Decree 439/2007, Personal Income Tax Regulations, arts. 95 and 108: withholding rates and payment of withholdings (BOE, in Spanish)
- Law 39/2015, art. 30.5: a deadline that falls on a non-working day moves to the next working day (BOE, in Spanish)
Don’t miss a single deadline
TributAI prepares your returns with your invoices and your data, and you file them at the e-office with your certificate.
See plans and pricing →This guide is for guidance only and is not binding tax advice. Tax rules can change; always check the AEAT e-office or a qualified tax adviser for your specific situation. This is an informative translation: the Spanish version prevails.