Spanish freelancer tax calendar 2026
The quarterly filing deadlines for VAT (form 303) and the income tax instalment (form 130), calculated automatically. If a date falls on a weekend or public holiday, the AEAT moves it to the next working day.
Forms 303 and 130 · 3T 2026
Until 20 October 2026 · 83 days left.
Deadlines for 2026
| Period | Forms | Deadline |
|---|---|---|
| 1T 2026 | 303 · 130 | 20 April 2026 |
| 2T 2026 | 303 · 130 | 20 July 2026 |
| 3T 2026 | 303 · 130 | 20 October 2026 |
| 4T 2026 | 303 · 130 | 30 January 2027 |
| Annual summary 2026 | 390 | 30 January 2027 |
Besides the quarterly forms, remember the annual VAT summary (form 390, in January) and the annual income tax return (April to June of the following year). If you pay by direct debit, the deadline ends a few days earlier: check the official AEAT calendar.
Frequently asked questions
What if the deadline falls on a weekend or holiday?
The deadline moves to the next working day. The dates on this page are the reference ones (the 20th of the month after the quarter; 30 January for the fourth quarter).
When is the fourth quarter filed?
From the 1st to the 30th of January of the following year, together with the annual VAT summary (form 390).
What if I want to pay by direct debit?
The filing window with direct debit closes about five days before the general deadline. Check the AEAT taxpayer calendar for the current year.
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Indicative, informational calculations: they are not tax advice and Aurio never files anything with the Spanish Tax Agency (AEAT). Check amounts and deadlines against current regulations or with your advisor.