January and February: fourth quarter of 2025 and annual summaries
- Modelos 111 and 115: withholdings for the fourth quarter of 2025
- Modelo 303: IVA for the fourth quarter of 2025
- Modelo 130: IRPF instalment payment (direct assessment), fourth quarter
- Modelo 349: intra-EU transactions, fourth quarter
- Modelo 390: annual IVA summary for 2025
- Modelos 180 and 190: annual withholding summaries for 2025 (among others)
March: transactions with third parties
- Modelo 347: annual return of transactions with third parties for 2025
April: first quarter of 2026
- Modelos 111 and 115: withholdings
- Modelo 130: IRPF instalment payment
- Modelo 303: IVA
- Modelo 349: intra-EU transactions
July: second quarter of 2026
- Modelos 111 and 115: withholdings
- Modelo 130: IRPF instalment payment
- Modelo 303: IVA
- Modelo 349: intra-EU transactions
October: third quarter of 2026
- Modelos 111 and 115: withholdings
- Modelo 130: IRPF instalment payment
- Modelo 303: IVA
- Modelo 349: intra-EU transactions
Please note
- These are the deadlines for quarterly filers. Large companies and those who file modelo 349 monthly have monthly deadlines, also shown in the AEAT calendar.
- When the last day of a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day: that is why in 2026 some January and February deadlines fall on 2 February and 2 March.
- If you pay by direct debit, the filing deadline usually ends a few days earlier: check the AEAT calendar.
- The personal income tax (Renta) campaign and Corporate Income Tax have their own deadlines, also published in the taxpayer’s calendar.
Source: AEAT — Calendario del contribuyente 2026 (annual taxpayer’s calendar). Always confirm the deadlines that apply to you with the Tax Agency or your adviser.
Meet every deadline with your figures ready
zBilling shows you the quarter’s IVA from your invoices and expenses, and your accounting firm can prepare the forms from its own portal. For one-off calculations, use the IVA and IRPF calculators.