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 · 35 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 | 1 February 202730 January 2027 falls on a weekend, so the deadline moves to 1 February 2027. |
| Annual summary 2026 | 390 | 1 February 202730 January 2027 falls on a weekend, so the deadline moves to 1 February 2027. |
Dates already moved to the next working day when the 20th (or 30 January) falls on a Saturday, Sunday or national public holiday. Regional and local holidays where you live may push them one more day.
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, and the dates on this page are already shifted: we start from the reference day (the 20th of the month after the quarter; 30 January for the fourth) and, if it falls on a Saturday, Sunday or national public holiday, we show the next working day. Note that we only count national holidays, so a regional or local holiday where you live may push the deadline one more day.
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.
Aurio calculates this for you from your transactions and invoices
Import your statements or add your invoices and keep your quarterly VAT, estimated form 130 and depreciation always up to date. Informative, private and with your data encrypted.
Get started for freeIndicative, 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.