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Taxpayer Calendar 2026

Deadlines for filing self-assessments with direct debit

The deadline for filing self-assessments with direct debit will depend on the deadline for filing each form. Thus, if the deadline for filing falls on a non-working day, the deadline on the first following working day and the direct debit deadline will be extended the same number of days as the deadline for filing the corresponding self-assessment.

Notwithstanding the foregoing, between the end of the deadline for filing a self-assessment with direct debit payment and the end of the general deadline for filing and voluntary payment of that same self-assessment, there must be a minimum of three business days or five calendar days . For these purposes, Saturdays, Sundays, national holidays, and regional or local holidays affecting the municipality where the Tax Agency's IT Department is located will be considered non-working days.

The following are the general deadlines and direct debit deadlines for each model, corresponding to the year 2026:

MODEL BANK DIRECT DEBIT DEADLINE YEAR 2026 SUBMISSION DEADLINE YEAR 2026

Models 100, 151 and 714

Until June 25th

Until June 30

Form 102

Until September 30 (for taxpayers who have set up direct debit for the first installment - revoke/reinstate or set up direct debit)

You have until October 20th to change your IBAN

Until November 5th

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

Quarterly obligation

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

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Quarterly obligation

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

  • 4T 25: January 1-20
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

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:

  • 12M 25: January 1-15
  • 1M 26: February 1-17
  • 2M 26: March 1-16
  • 3M 26: April 1 to 15
  • 4M 26: May 1-15
  • 5M 26: June 1-17
  • 6M 26: July 1-15
  • 7M 26: August 1-17
  • 8M 26: September 1-16
  • 9M 26: October 1 to 15
  • 10M 26: November 1-17
  • 11M 26: December 1-16

The month of July for model 430, until September 16th

Monthly obligation

In general: Submission from the 1st to the 20th of each month:

  • 12M 25: January 1-20
  • 1M 26: February 1-20
  • 2M 26: March 1-20
  • 3M 26: April 1-20
  • 4M 26: May 1-20
  • 5M 26: June 1-22
  • 6M 26: July 1-20
  • 7M 26: August 1-20
  • 8M 26: September 1-21
  • 9M 26: October 1 to 20
  • 10M 26: November 1-20
  • 11M 26: December 1-21

The month of July for model 430, until September 21st

Models 130 and 131

Quarterly obligation

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

  • 4T 25: January 1-27
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Quarterly obligation

In general: Presentation from January 1 to 30 and from April 1 to 20, July and October

  • 4T 25: January 1-30
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Model 136

Quarterly obligation

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

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Quarterly obligation

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

  • 4T 25: January 1-20
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Models 200, 206, 220, 221 and 242

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

July 1 to 27 (tax periods that coincide with the calendar year)

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

October 1-21

October 1 to 26

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

October 1 to 15

October 1 to 20

Models 202 and 222

Quarterly obligation

In general: Direct debit from April 1st to 15th, October and December

Payments in instalments

  • PF 26: April 1 to 15
  • PF 26: October 1 to 15
  • PF 26: December 1-16

Quarterly obligation

In general: Presentation from April 1st to 20th, October and December

Payments in instalments

  • PF 26: April 1 to 20
  • PF 26: October 1 to 20
  • PF 26: December 1-21

Form 210 Self-assessments with a result to be paid (except for gains derived from transfers of real estate)

In general: Direct debit from January 1st to 15th, April, July and October in relation to income whose accrual date falls within the previous calendar quarter

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Annual obligation

Rental income from properties 2025 (if you choose to group the income accrued during the calendar year annually):

January 1-15

Imputed income from urban properties 2025

January 1st to December 28th, 2026

In general: Presentation from January 1st to 20th, April, July and October in relation to income whose accrual date falls within the previous calendar quarter

  • 4T 25: January 1-20
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Annual obligation

Rental income from properties 2025 (if you choose to group the income accrued during the calendar year annually):

January 1-20 

Imputed income from urban properties 2025

January 1st to December 31st, 2026

Form 213

Special levy 2025

January 1-28

Special levy 2025

January 1st to February 2nd

Models 303 and 353

Monthly obligation

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

  • 12M 25: January 1-27
  • 1M 26: February 1-25
  • 2M 26: March 1-25
  • 3M 26: April 1-27
  • 4M 26: May 1-27
  • 5M 26: June 1-25
  • 6M 26: July 1-27
  • 7M 26: August 1-26
  • 8M 26: September 1-25
  • 9M 26: October 1-27
  • 10M 26: November 1 to 25
  • 11M 26: December 1-24

Monthly obligation

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

  • 12M 25: January 1-30
  • 1M 26: February 1st to March 2nd
  • 2M 26: March 1-30
  • 3M 26: April 1-30
  • 4M 26: May 1st to June 1st
  • 5M 26: June 1-30
  • 6M 26: July 1-30
  • 7M 26: August 1-31
  • 8M 26: September 1-30
  • 9M 26: October 1-30
  • 10M 26: November 1 to 30
  • 11M 26: December 1-30

Model 303 and 309

Quarterly obligation

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

  • 4T 25: January 1-27
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Quarterly obligation

In general: Presentation from January 1 to 30 and from April 1 to 20, July and October

  • 4T 25: January 1-30
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Models 410 and 411

July 1-28

July 1-31

Model 490

Quarterly obligation

In general: Direct debit from January 1st to 25th, April, July and October

  • 4T 25: January 1-28
  • 1T 26: April 1-27
  • 2T 26: July 1-28
  • 3T 26: October 1-28

Quarterly obligation

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

  • 4T 25: January 1st to February 2nd
  • 1T 26: April 1-30
  • 2T 26: July 1-31
  • 3T 26: October 1st to November 2nd

Model 560

Monthly obligation

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

  • 12M 25: January 1-15
  • 1M 26: February 1-17
  • 2M 26: March 1-16
  • 3M 26: April 1 to 15
  • 4M 26: May 1-15
  • 5M 26: June 1-17
  • 6M 26: July 1-15
  • 7M 26: August 1-17
  • 8M 26: September 1-16
  • 9M 26: October 1 to 15
  • 10M 26: November 1-17
  • 11M 26: December 1-16

Monthly obligation

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

  • 12M 25: January 1-20
  • 1M 26: February 1-20
  • 2M 26: March 1-20
  • 3M 26: April 1-20
  • 4M 26: May 1-20
  • 5M 26: June 1-22
  • 6M 26: July 1-20
  • 7M 26: August 1-20
  • 8M 26: September 1-21
  • 9M 26: October 1 to 20
  • 10M 26: November 1-20
  • 11M 26: December 1-21

Quarterly obligation

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

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Annual obligation: April 1 to 15

For taxpayers who exclusively make consumption exempt from sections 5 and 7 of article 94 of the Special Taxes Law, of electricity generated by themselves.

 

Quarterly obligation

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

  • 4T 25: January 1-20
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Annual obligation: April 1 to 20

For taxpayers who exclusively make consumption exempt from sections 5 and 7 of article 94 of the Special Taxes Law, of electricity generated by themselves.

Models 561, 562 and 563

Monthly obligation

In general: Direct debit from the 1st to the 15th of the third month following the month in which the current month ends:

  • 10M 25:1 as of January 15
  • 11M 25: February 1-17
  • 12M 25: March 1-16
  • 1M 26: April 1 to 15
  • 2M 26: May 1-15
  • 3M 26: June 1-17
  • 4M 26: July 1-15
  • 5M 26: August 1-17
  • 6M 26: September 1-16
  • 7M 26: October 1 to 15
  • 8M 26: November 1-17
  • 9M 26: December 1-16

Quarterly obligation

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

  • 4T 25: February 1-17
  • 1T 26: May 1-15
  • 2T 26: August 1-17
  • 3T 26: November 1-17

Monthly obligation

In general: Submission from the 1st to the 20th of the third month following the month in which the current month ends:

  • 10M 25:1 as of January 20
  • 11M 25: February 1-20
  • 12M 25: March 1-20
  • 1M 26: April 1 to 20
  • 2M 26: May 1-20
  • 3M 26: June 1-22
  • 4M 26: July 1-20
  • 5M 26: August 1-20
  • 6M 26: September 1-21
  • 7M 26: October 1 to 20
  • 8M 26: November 1-20
  • 9M 26: December 1-21

Quarterly obligation

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

  • 4T 25: February 1-20
  • 1T 26: May 1-20
  • 2T 26: August 1-20
  • 3T 26: November 1-20

Models 566, 573 and 581

Monthly obligation

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

  • 12M 25: January 1-15
  • 1M 26: February 1-17
  • 2M 26: March 1-16
  • 3M 26: April 1 to 15
  • 4M 26: May 1-15
  • 5M 26: June 1-17
  • 6M 26: July 1-15
  • 7M 26: August 1-17
  • 8M 26: September 1-16
  • 9M 26: October 1 to 15
  • 10M 26: November 1-17
  • 11M 26: December 1-16

Monthly obligation

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

  • 12M 25: January 1-20
  • 1M 26: February 1-20
  • 2M 26: March 1-20
  • 3M 26: April 1 to 20
  • 4M 26: May 1-20
  • 5M 26: June 1-22
  • 6M 26: July 1-20
  • 7M 26: August 1-20
  • 8M 26: September 1-21
  • 9M 26: October 1 to 20
  • 10M 26: November 1-20
  • 11M 26: December 1-21

Model 583

Payments in instalments

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

  • 4 PF 25: February 1-17
  • 1 PF 26: May 1-15
  • 2 PF 26: September 1-17
  • 3 PF 26: November 1-17

For companies with single split payment

November 1-17

Annual self-assessment 2025

In general: Direct debit from November 1st to 25th

November 1 to 25

Payments in instalments

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

  • 4 PF 25: February 1-20
  • 1 PF 26: May 1-20
  • 2 PF 26: September 1-21
  • 3 PF 26: November 1-20

For companies with single split payment

November 1-20

Annual self-assessment 2025

In general: Presentation from November 1st to 30th

November 1 to 30

Model 587

Quarterly obligation

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

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

Quarterly obligation

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

  • 4T 25: January 1-20
  • 1T 26: April 1 to 20
  • 2T 26: July 1-20
  • 3T 26: October 1 to 20

Model 588

In general: Direct debit from November 1st to 25th

November 1 to 25

In general: Presentation from November 1st to 30th

November 1 to 30

Model 589

Payment by instalments

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

  • PF 2026: October 1 to 15

Annual self-assessment 2025

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

April 1 to 15

Payment by instalments

In general: Presentation from October 1st to 20th

  • PF 2026: October 1 to 20

Annual self-assessment 2025

In general: Presentation from April 1st to 20th

April 1 to 20

Model 592

Quarterly obligation

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

  • 4T 25: January 1-15
  • 1T 26: April 1 to 15
  • 2T 26: July 1-15
  • 3T 26: October 1 to 15

    Quarterly obligation

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

    • 4T 25: January 1-20
    • 1T 26: April 1 to 20
    • 2T 26: July 1-20
    • 3T 26: October 1 to 20

    Monthly obligation

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

    • 12M 25: January 1-15
    • 1M 26: February 1-17
    • 2M 26: March 1-16
    • 3M 26: April 1 to 15
    • 4M 26: May 1-15
    • 5M 26: June 1-17
    • 6M 26: July 1-15
    • 7M 26: August 1-17
    • 8M 26: September 1-16
    • 9M 26: October 1 to 15
    • 10M 26: November 1-17
    • 11M 26: December 1-16

    Monthly obligation

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

    • 12M 25: January 1-20
    • 1M 26: February 1-20
    • 2M 26: March 1-20
    • 3M 26: April 1 to 20
    • 4M 26: May 1-20
    • 5M 26: June 1-22
    • 6M 26: July 1-20
    • 7M 26: August 1-20
    • 8M 26: September 1-21
    • 9M 26: October 1 to 20
    • 10M 26: November 1-20
    • 11M 26: December 1-21

    Model 593

    Quarterly obligation

    In general: Direct debit from January 1st to 25th, April, July and October

    • 4T 25: January 1-27
    • 1T 26: April 1-27
    • 2T 26: July 1-27
    • 3T 26: October 1-27

    Quarterly obligation

    In general: Submission during the first 30 calendar days of January, April, July and October

    • 4T 25: January 1-30
    • 1T 26: April 1-30
    • 2T 26: July 1-30
    • 3T 26: October 1-30

    Form 595

    Quarterly obligation

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

    • 4T 25: January 1-15
    • 1T 26: April 1 to 15
    • 2T 26: July 1-15
    • 3T 26: October 1 to 15

    Quarterly obligation

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

    • 4T 25: January 1-20
    • 1T 26: April 1 to 20
    • 2T 26: July 1-20
    • 3T 26: October 1 to 20

    Model 718

    Annual self-assessment 2025

    July 1-28

    Annual self-assessment 2025

    July 1-31
    Model 780

    Annual self-assessment 2025

    September 1-16*

    For tax periods ending December 31

    Annual self-assessment 2025

    September 1-21
    Form 781

    Payment by instalments

    February 1-16*

    For tax periods ending December 31

    Payment by instalments

    February 1-20

    Model 792

    In general: Direct debit from February 1st to 23rd (leap year February 24th)

    Annual self-assessment 2025

    February 1-25

    In general: Presentation from February 1st to 28th

    Annual self-assessment 2025

    February 1st to March 2nd

    Model 793

    Instalment payments

    In general: Direct debit from April 1st to 15th, July and October

    • 1 PF 26: April 1 to 15
    • 2 PF 26: July 1-15
    • 3 PF 26: October 1 to 15

    Instalment payments

    In general: Presentation from April 1st to 20th, July and October

    • 1 PF 26: April 1 to 20
    • 2 PF 26: July 1-20
    • 3 PF 26: October 1 to 20