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Freelancer tax calendar 2026
Every deadline that affects you: VAT, quarterly income tax, the annual tax return season and the annual summaries. No dates missed.
20 April 20267 forms Form Type Period What it is 303 VAT Q1 2026 Quarterly VATVAT self-assessment: the difference between the VAT you charge on your invoices and the VAT you pay on your expenses. 130 Income tax Q1 2026 Income tax — instalmentQuarterly income tax instalment under direct assessment. You skip it if at least 70% of your income already has tax withheld. 131 Income tax Q1 2026 Income tax — instalment (flat-rate scheme)The equivalent of form 130 for those taxed under the objective (módulos) scheme. 111 Withholdings Q1 2026 Income tax withheldOnly if you withhold income tax from someone: employee payroll or invoices from other professionals. 115 Withholdings Q1 2026 Rent withholdingOnly if you rent premises or an office and withhold income tax on the landlord's invoice. 349 VAT Q1 2026 Intra-EU transactionsRecapitulative statement. Only if you buy from or sell to businesses in other EU countries and are registered in the ROI. 309 VAT Q1 2026 VAT — non-periodic returnOne-off: for those who do not file form 303 but have a VAT transaction to pay, such as an intra-EU acquisition. 30 June 20261 form Form Type Period What it is 100 Tax return Tax year 2025 Annual tax return 2025Annual income tax for the 2025 tax year. The campaign runs from 8 April to 30 June 2026; if you pay by direct debit, the deadline is 25 June. 20 July 20267 forms Form Type Period What it is 303 VAT Q2 2026 Quarterly VATVAT self-assessment: the difference between the VAT you charge on your invoices and the VAT you pay on your expenses. 130 Income tax Q2 2026 Income tax — instalmentQuarterly income tax instalment under direct assessment. You skip it if at least 70% of your income already has tax withheld. 131 Income tax Q2 2026 Income tax — instalment (flat-rate scheme)The equivalent of form 130 for those taxed under the objective (módulos) scheme. 111 Withholdings Q2 2026 Income tax withheldOnly if you withhold income tax from someone: employee payroll or invoices from other professionals. 115 Withholdings Q2 2026 Rent withholdingOnly if you rent premises or an office and withhold income tax on the landlord's invoice. 349 VAT Q2 2026 Intra-EU transactionsRecapitulative statement. Only if you buy from or sell to businesses in other EU countries and are registered in the ROI. 309 VAT Q2 2026 VAT — non-periodic returnOne-off: for those who do not file form 303 but have a VAT transaction to pay, such as an intra-EU acquisition. 20 October 20267 forms Form Type Period What it is 303 VAT Q3 2026 Quarterly VATVAT self-assessment: the difference between the VAT you charge on your invoices and the VAT you pay on your expenses. 130 Income tax Q3 2026 Income tax — instalmentQuarterly income tax instalment under direct assessment. You skip it if at least 70% of your income already has tax withheld. 131 Income tax Q3 2026 Income tax — instalment (flat-rate scheme)The equivalent of form 130 for those taxed under the objective (módulos) scheme. 111 Withholdings Q3 2026 Income tax withheldOnly if you withhold income tax from someone: employee payroll or invoices from other professionals. 115 Withholdings Q3 2026 Rent withholdingOnly if you rent premises or an office and withhold income tax on the landlord's invoice. 349 VAT Q3 2026 Intra-EU transactionsRecapitulative statement. Only if you buy from or sell to businesses in other EU countries and are registered in the ROI. 309 VAT Q3 2026 VAT — non-periodic returnOne-off: for those who do not file form 303 but have a VAT transaction to pay, such as an intra-EU acquisition. 20 January 20272 forms Form Type Period What it is 111 Withholdings Q4 2026 Income tax withheldOnly if you withhold income tax from someone: employee payroll or invoices from other professionals. 115 Withholdings Q4 2026 Rent withholdingOnly if you rent premises or an office and withhold income tax on the landlord's invoice. 1 February 20278 forms Form Type Period What it is 303 VAT Q4 2026 Quarterly VATVAT self-assessment: the difference between the VAT you charge on your invoices and the VAT you pay on your expenses. 130 Income tax Q4 2026 Income tax — instalmentQuarterly income tax instalment under direct assessment. You skip it if at least 70% of your income already has tax withheld. 131 Income tax Q4 2026 Income tax — instalment (flat-rate scheme)The equivalent of form 130 for those taxed under the objective (módulos) scheme. 349 VAT Q4 2026 Intra-EU transactionsRecapitulative statement. Only if you buy from or sell to businesses in other EU countries and are registered in the ROI. 309 VAT Q4 2026 VAT — non-periodic returnOne-off: for those who do not file form 303 but have a VAT transaction to pay, such as an intra-EU acquisition. 390 VAT Tax year 2026 Annual VAT summaryInformative summary of the year's four 303 filings. No payment involved. 190 Withholdings Tax year 2026 Annual withholding summaryInformative summary of the year's four 111 filings. No payment involved. 180 Withholdings Tax year 2026 Annual rent withholding summaryInformative summary of the year's four 115 filings. No payment involved. 1 March 20271 form Form Type Period What it is 347 Informative Tax year 2026 Transactions with third partiesInformative: clients or suppliers with whom you went over €3,005.06 during the year.
Dates are a guide. If a deadline falls on a weekend or public holiday, it moves to the next business day. Always check the final dates at aeat.es.
The 2027 dates close the 2026 tax year: the Spanish tax agency only publishes the current year's calendar, so we apply the statutory deadline moved to the next business day.
The forms every freelancer has to file
Quarterly VAT
The big one in cash terms. It declares the difference between the VAT you charged your clients (output VAT) and the VAT you paid on your purchases and expenses (input VAT). If you charge more than you pay, you pay the difference to the Spanish Tax Agency.
Quarterly income tax (instalment)
An income-tax advance you pay each quarter so the annual return doesn't hit you with one big bill. It's calculated on your net income for the quarter. If your clients withhold income tax on your invoices (usually 15%), you may not have to file it at all.
Annual VAT summary
A summary of the whole VAT year. It should match the sum of your four 303 returns. It's filed in January alongside the Q4 303.
Third-party transactions
You have to declare any client or supplier you've done more than €3,005.06 of business with during the year. Informational: there's nothing to pay.
Official sources: 2026 taxpayer calendar (AEAT) · Form 347 deadline (AEAT)
Updated on .
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