Spanish tax calendar 2026-2027 for autónomos and SL companies

The quarterly rhythm: what is filed in January, April, July and October

Almost all of the tax life of an autónomo or an SL repeats four times a year. The pattern is always the same:

• 1-20 April, July and October: the previous quarter is filed: Modelo 303 (VAT), Modelo 111 (withholdings on employees and professionals) and Modelo 115 (withholdings on rent), plus Modelo 349 if you have intra-EU transactions.
• January (fourth quarter): Modelos 111 and 115 keep the 1-20 January window, but Modelos 303 and 349 get an extended deadline of 30 January.
• 1-20 April, October and December: Modelo 202, the corporate tax prepayments (only SL companies whose last Modelo 200 came out with tax due).
• January and February: the annual summaries of the closed year: Modelo 390 (VAT), Modelo 190 (summary of the 111) and Modelo 180 (summary of the 115) in January, and Modelo 347 (transactions above 3,005.06 euros with any single counterparty) in February.
• July: Modelo 200 (corporate income tax) for the previous year, filed 1-25 July when the fiscal year matches the calendar year.

Golden rule: when the last day of a window falls on a Saturday, Sunday or public holiday, it moves to the next business day. That is why some 2026 and 2027 dates below do not end exactly on the 20th or the 30th.

A survival tip: put the direct debit cutoffs in your agenda, not the filing deadlines (see the last section). kontora warns you ahead of every deadline and prepares the draft of each form; filing at the Sede electrónica is, for now, still yours to do.

The rest of 2026: key dates

With this guide current as of 17 July 2026, this is what is left this year:

The fourth quarter of 2026 is not filed in 2026: it lands in the great January 2027 pile-up, covered next.

The 2027 tax calendar, quarter by quarter

January 2027 is the heaviest month of the year: the fourth quarter of 2026 and the annual summaries all come due together. Watch the exact dates: 30 and 31 January 2027 fall on a weekend, so several deadlines jump to Monday 1 February.

Verifactu: two dates that go straight into the agenda

Verifactu is the new standard for invoicing software in Spain, regulated by Real Decreto 1007/2023 (calendar amended by Real Decreto-ley 15/2025). Its two milestones:

• 31 December 2026: last day for companies (corporate income tax payers) to have their invoicing software adapted. From 1 January 2027 it is enforceable, with fines of up to 50,000 euros per fiscal year for using a non-compliant system.
• 1 July 2027: the obligation reaches autónomos with business activity (and other obligated parties such as income-attribution entities).

Among others, taxpayers under the SII regime and the foral territories (which run their own systems) are excluded. If you invoice with Word or Excel templates, this is the calendar change that affects you most: it is not a form you file, it is a requirement on the software you use to issue every invoice.

RETA contributions in 2026 and the TGSS regularization

Alongside the tax agency, an autónomo has a second calendar: Social Security. In 2026 the RETA brackets and contribution bases remain frozen at 2025 levels; the only technical change is the MEI rate rising to 0.9%, which adds a few euros per month. The system keeps 15 brackets based on net income (minimum monthly quotas roughly between 200 and 590 euros) and the tarifa plana of 80 euros per month for 12 months for new autónomos. Nothing has been approved yet for 2027.

• You choose your quota by expected net income bracket, and you can adjust it during the year if your income changes.
• Later, the TGSS regularizes: it crosses your real income with Agencia Tributaria data and either refunds you or claims the difference against what you paid provisionally.
• Practical consequence: underpaying does not save money, it only postpones the bill; and overpaying is an interest-free loan to the administration until the refund arrives.

What happens if you miss a deadline: surcharges

If you file late but on your own initiative (before the tax agency contacts you), there is no penalty as such: there is a surcharge (recargo), set by article 27 of the Ley General Tributaria:

• A flat 1% plus an extra 1% for each complete month of delay, calculated on the amount due. A Modelo 303 filed 10 days late costs an extra 1%; three and a half months late, 4%.
• After 12 months, the surcharge is fixed at 15% and late-payment interest accrues from that point.
• These surcharges replace penalties: correcting things voluntarily is always cheaper.

If instead the tax agency contacts you first (requerimiento), you leave surcharge territory and enter the penalty regime, with fines proportional to the unpaid amount. Informative forms (349, 390, 347 and so on) carry no tax due, but filing them late can also trigger fixed fines. Moral: if you missed a deadline, file as soon as possible; every complete month adds up.

Direct debit: the real deadline comes earlier

If you pay by direct debit (domiciliación, the usual way), your effective deadline is not the last day of the window: the direct debit order closes a few days earlier, generally about 5 calendar days before the end of the window. Examples with the dates in this guide:

• Windows ending on the 20th (quarterly forms, Modelo 202): direct debit until the 15th.
• Modelos 303 and 349 for the fourth quarter (deadline 30 January, shifted to 1 February in 2027): direct debit until 25 January.
• Modelo 200 in 2027 (deadline 26 July): direct debit until 21 July.

If you miss the direct debit cutoff while the window is still open, all is not lost: you can still file and pay with an immediate account charge (NRC) up to the last day. Even so, the sensible habit is to treat the direct debit cutoff as your real deadline and keep the final days as a safety margin, not as the plan.

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