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Taxpayer's calendar 2024

Deadlines for filing self-assessments with direct debit

The deadline for submitting self-assessments with direct debit will depend on the end of the submission period for each model. Thus, if the deadline for submission coincides with a non-working day, the deadline ends on the first following working day and the direct debit period will generally be extended by the same number of days as the deadline for submission of said declaration is extended. Below are the general and direct debit deadlines for each model, corresponding to the year 2024:

MODEL BANK DOMICILIATION DEADLINE YEAR 2024 DEADLINE FOR SUBMISSION YEAR 2024

Models 100, 151 and 714

Until June 26th

Until July 1st

Model 102

Until September 30 (for taxpayers who have domiciled the first installment)

Until November 5th

Models 111, 115 , 117 , 123 , 124 , 126 , 128 and 216

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Models 111 , 115 , 117 , 123 , 124 , 126 , 128 , 216, 230 and 430

Monthly obligation

In general: direct debit from the 1st to the 15th of each month for all months, except:

  • December 23: January 1-17
  • March: April 1-17
  • May: June 1-17
  • June: July 1-17
  • August: September 1-17
  • September: October 1-16
  • November: December 1-17

The month of July of model 430, until September 17

Monthly obligation

In general: presentation from the 1st to the 20th of each month, except:

  • December 23: January 1-22
  • March: April 1-22
  • June: July 1-22
  • September: October 1-21

The month of July of model 430, until September 20

Models 130 and 131

Quarterly obligation

In general: direct debit from January 1 to 25 and from April 1 to 15, July and October

  • 4T 23: January 1-25
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Quarterly obligation

In general: presentation from January 1st to 30th and from April 1st to 20th, July and October

  • 4T 23: January 1-30
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Model 136

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Models 200, 206, 220 and 221

July 1-22 (tax periods that coincide with the calendar year)

July 1-25 (tax periods that coincide with the calendar year)

Models 202-0A and 222-0A (Basque Country)

October 1-22

October 1-25

Models 202-2P and 222-2P (Navarra)

October 1-16

October 1-21

Models 202 and 222

Quarterly obligation

In general: direct debit from April 1 to 15, October and December

  • April 1-17
  • October 1-16
  • December 1-17

Quarterly obligation

In general: presentation from April 1 to 20, October and December

  • April 1-22
  • October 1-21
  • December 1-20

Model 210 (except profits from property transfers)

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Annual obligation

Lease income, accrued since 01.01.2024, in general: January 1 to 15 of the year following the year of accrual

Imputed income from urban properties:

2022 Income Taxes: from January 1 to December 25, 2023

2023 Income: from January 1 to December 26, 2024

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Annual obligation

Lease income, accrued since 01.01.2024, in general: January 1 to 20 of the year following the year of accrual

Imputed income from urban properties: calendar year following the accrual year

2022 Income Taxes: from January 1, 2023 to January 2, 2024

2023 Income: from January 1 to December 31, 2024

Model 213

January 1-26

January 1-31

Models 303 and 353

Monthly obligation

In general: direct debit from the 1st to the 25th of each month, for all months except:

  • November 23: December 1-26, 2023
  • January: February 1-26
  • February: March 1-25
  • April: May 1-27
  • May: June 1-26
  • July: August 1-27
  • October: November 1-27
  • November: December 1-25

Monthly obligation

In general: presentation from the 1st to the 30th of each month, for all months except:

  • November 23: December 1 to January 2, 2024
  • January: February 1-29
  • February: March 1st to April 1st
  • May: June 1st to July 1st
  • October: November 1st to December 2nd

Model 303 and 309

Quarterly obligation

In general: direct debit from January 1 to 25 and from April 1 to 15, July and October

  • 4T 23: January 1-25
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Quarterly obligation

In general: presentation from January 1st to 30th and from April 1st to 20th, July and October

  • 4T 23: January 1-30
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Models 410 and 411

July 1-26

July 1-31

Model 490

Quarterly obligation

In general: direct debit from 1 to 25 January, April, July and October

  • 4T 23: January 1-26
  • 1T 24: April 1-25
  • 2T 24: July 1-26
  • 3T 24: October 1-28

Quarterly obligation

In general: presentation during the months of January, April, July and October

  • 4T 23: January 1-31
  • 1T 24: April 1-30
  • 2T 24: July 1-31
  • 3T 24: October 1-31

Model 560

Monthly obligation

In general: direct debit from the 1st to the 15th of the month following the month in which the accruals occurred, except:

  • December 23: January 1-17
  • March: April 1-17
  • May: June 1-17
  • June: July 1-17
  • August: September 1-17
  • September: October 1-16
  • November: December 1-17

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Annual obligation: April 1-17

Monthly obligation

In general: presentation from the 1st to the 20th of the month following the month in which the accruals occurred, except:

  • December 23: January 1-22
  • March: April 1-22
  • June: July 1-22
  • September: October 1-21

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Annual obligation: April 1-22

Models 561, 562 and 563

Monthly obligation

In general: direct debit from the 11th to the 15th of the third month following the month ending, except:

  • October: January 1-17
  • January: April 1-17
  • March: June 1-17
  • April: July 1-17
  • June: September 1-17
  • July: October 1-16
  • September: December 1-17

Quarterly obligation

In general: direct debit from the 1st to the 15th of the second month following the end of the quarter

  • 4T 23: February 1-15
  • 1T 24: May 1-15
  • 2T 24: August 1-15
  • 3T 24: November 1-15

Monthly obligation

In general: presentation from the 1st to the 20th of the third month following the month ending, except:

  • October: January 1-22
  • January: April 1-22
  • April: July 1-22
  • July: October 1-21

Quarterly obligation

In general: presentation from the 1st to the 20th of the second month following the end of the quarter

  • 4T 23: February 1-20
  • 1T 24: May 1-20
  • 2T 24: August 1-20
  • 3T 24: November 1-20

Models 566 and 581

Monthly obligation

In general: direct debit from the 1st to the 15th of the month following the month in which the accruals occurred, except:

  • December 23: January 1-17
  • March: April 1-17
  • May: June 1-17
  • June: July 1-17
  • August: September 1-17
  • September: October 1-16
  • November: December 1-17

Monthly obligation

In general: presentation from the 1st to the 20th of the month following the month in which the accruals occurred, except:

  • December 23: January 1-22
  • March: April 1-22
  • June: July 1-22
  • September: October 1-21

Model 583

Payments in instalments

In general: direct debit from 1 to 15 February, May, September and November, with respect to the corresponding 3, 6, 9 and 12 months of the calendar year

  • February 1-15
  • May 1-15
  • September 1-17
  • November 1-15

Annual self-assessment 2023

November 1-27

Payments in instalments

In general: 1 to 20 February, May, September and November, with respect to the corresponding 3, 6, 9 and 12 months of the calendar year:

  • February 1-20
  • May 1-20
  • September 1-20
  • November 1-20

Annual self-assessment 2023

November 1st to December 2nd

Model 584

Quarterly obligation

In general: direct debit from June 1 to 15 and December

  • June 1-17
  • December 1-17

Annual self-assessment 2023

January 1-17

Payments in instalments

In general: June 1st to December 20th

  • June 1-20
  • December 1-20

Annual self-assessment 2023

January 1-22

Model 585

Quarterly obligation

In general: direct debit from 1 to 15 April, July and October

  • April 1-17
  • July 1-17
  • October 1-16

Annual self-assessment 2023

January 1-17

Payments in instalments

In general: April 1-20, July and October

  • April 1-22
  • July 1-22
  • October 1-21

Annual self-assessment 2023

January 1-22

Model 587

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • January 1-17
  • April 1-17
  • July 1-17
  • October 1-16

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • January 1-22
  • April 1-22
  • July 1-22
  • October 1-21

Model 588

November 1-27

November 1st to December 2nd

Model 589

Payment by instalments

In general: direct debit from October 1st to 15th

  • PF 2024: October 1-16

Annual self-assessment 2023

In general: direct debit from April 1st to 15th

April 1-17

Payment by instalments

In general: presentation from October 1st to 20th

  • PF 2024: October 1-21

Annual self-assessment 2023

In general: presentation from April 1st to 20th

April 1-22

Model 592

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Monthly obligation

In general: direct debit from the 1st to the 15th of each month for all months, except:

  • December 23: January 1-17
  • March: April 1-17
  • May: June 1-17
  • June: July 1-17
  • August: September 1-17
  • September: October 1-16
  • November: December 1-17

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Monthly obligation

In general: presentation from the 1st to the 20th of each month, except:

  • December 23: December 1, 2023 to January 22, 2024
  • March: April 1-22
  • June: July 1-22
  • September: October 1-21

Model 593

Quarterly obligation

In general: direct debit from 1 to 25 January, April, July and October

  • 4T 23: January 1-25
  • 1T 24: April 1-25
  • 2T 24: July 1-26
  • 3T 24: October 1-25

Quarterly obligation

In general: presentation during the months of January, April, July and October

  • 4T 23: January 1-30
  • 1T 24: April 1-30
  • 2T 24: July 1-31
  • 3T 24: October 1-30

Model 595

Quarterly obligation

In general: direct debit from 1 to 15 January, April, July and October

  • 4T 23: January 1-17
  • 1T 24: April 1-17
  • 2T 24: July 1-17
  • 3T 24: October 1-16

Quarterly obligation

In general: presentation from January 1 to 20, April, July and October

  • 4T 23: January 1-22
  • 1T 24: April 1-22
  • 2T 24: July 1-22
  • 3T 24: October 1-21

Model 718

July 1-26

July 1-31

Model 792

In general: direct debit from February 1 to 23 (leap year February 24)

Annual self-assessment 2023

February 1-26

In general: presentation from February 1st to 28th

Annual self-assessment 2023

February 1-29

Model 793

Instalment payments

In general: direct debit from 1 to 15 April, July and October

  • April 1-17
  • July 1-17
  • October 1-16

Instalment payments

In general: presentation from April 1 to 20, July and October

  • April 1-22
  • July 1-22
  • October 1-21

Models 795 and 797

Declaration of benefit income

September 1-17

Declaration of benefit income

September 1-20

Models 796 and 798

Prepaid

February 1-15

Prepaid

February 1-20