Tax deadlines for autónomos in Spain

The pattern, not the dates

Spanish deadlines repeat on the same rhythm every year, shifting a day or two when one falls on a weekend or holiday. So this guide gives you the rule. For the exact dates in any given year, AEAT publishes a Calendario del contribuyente — linked in the sources below — and that is the only date list worth trusting.

1. Quarterly IRPF — Modelo 130

If you are taxed under estimación directa, you pay income tax in advance every quarter on Modelo 130: 20% of your cumulative net profit for the year so far, less what you have already paid and less withholdings.

• Q1, Q2 and Q3: filed 1–20 of April, July and October.
• Q4: filed 1–30 January of the following year.

There is an exemption worth knowing. If you are a professional and, in the previous calendar year, at least 70% of your activity income carried withholding (retención) or payment on account, you are not obliged to file Modelo 130 at all. Plenty of autónomos invoicing Spanish companies fall inside this and file quarterly returns they never needed to.

2. Quarterly IVA — Modelo 303

VAT follows the same quarterly windows as Modelo 130 — 1–20 April, July and October, and January for the final quarter. The annual summary, Modelo 390, goes in during January.

3. The annual renta — Modelo 100

The campaign runs from around April to 30 June for the previous calendar year. Your quarterly Modelo 130 payments are credited against the final bill, so a year of diligent quarterly filing usually means a small balance either way rather than a shock.

You can split what you owe into two payments, the second falling in early November.

4. The direct-debit trap

This is the one to write down. If you pay by direct debit, your deadline is earlier than the filing deadline.

• Quarterly returns: domiciliación closes around the 15th, five days before the 20th.
• The renta: domiciliación closed on 25 June in the 2025 campaign, five days before the 30 June deadline. The money still leaves your account on the 30th — you are only bringing forward the instruction, not the payment.

Miss the domiciliación window and the filing deadline has not passed, but your payment route has: you have to pay by NRC through your bank instead. People who diarise only the 20th or the 30th discover this at the worst possible moment.

The RETA cuota, and why it changes later

Your monthly social security contribution is provisional. Since the 2023 reform you choose a contribution base according to what you expect to earn, and Social Security later regularises it against the net income you actually declared to Hacienda — so you may be billed more, or refunded, after the fact. You can change your base up to six times a year as your year takes shape, which is the mechanism for keeping that reconciliation small.

The bracket table is set annually by ministerial order and we are deliberately not reproducing it here: the sources we checked disagree about where the reduced table ends, and a wrong figure is worse than a link. Check the current order in the BOE, or your own bracket in Importass. Both are linked below.

Sources

• AEAT — Pagos fraccionados, Modelo 130
• AEAT — Modelo 130 procedure page
• AEAT Sede Electrónica — search "Calendario del contribuyente" for the current year's exact dates
• Seguridad Social and Importass — your RETA base and bracket. The 2026 tables are set by Orden PJC/297/2026 (BOE, 31 March 2026)

Who can do this for you

Most autónomos hand the quarterly cycle to a gestor for a monthly fee, precisely because the calendar is unforgiving and the penalties for late filing are automatic.

• Accountants in Madrid · Barcelona · Valencia · Málaga
• Gestors — registration, RETA and the paperwork side

This page is general information, not tax advice. It was checked against the sources above on the date shown. Which forms you file depends on your activity, your regime and where your clients are — confirm your own obligations with a gestor rather than a web page.