In this article, as we do every year, we remind you of the key tax dates for freelancers (autónomos). We will review the 2026 tax calendar and the most common tax forms that freelancers in Spain need to file.
Table of Contents
1. Taxes Paid by Freelancers in Spain in 2026
At this link, you can consult the complete 2025 tax calendar that the Tax Agency publishes annually. In this article, we summarize this calendar, focusing on the taxes freelancers will pay throughout 2026.
Fourth-quarter closing 2025 and annual forms
JANUARY
- January 15 – Deadline to file forms 111 and 115 if paying via direct debit (domiciliación).
- January 20 – Deadline for voluntary filing of forms 111 and 115 (for payments without direct debit or negative returns).
- January 25 – Deadline to file forms 130 and 303 if paying via direct debit.
- January 30 – Deadline for voluntary filing of forms 130, 303 (without direct debit or negative), and 349. The annual VAT summary (Form 390) is also due.
FEBRUARY
- February 2 – Deadline for filing forms 180 and 190.
MARCH
- March 2 – deadline to submit form 347 of the 2025 exercise.
- March 30 – deadline to submit form 720 of the 2025 exercise.
First-quarter closing 2026
APRIL
- April 8 to June 30 – Filing period for 2025 Income Tax (Renta) and Wealth Tax (Patrimonio).
- April 15 – Deadline for forms 111, 115, 130, and 303 via direct debit.
- April 20 – Deadline for voluntary filing of forms 111, 115, 130, 303, and 349.
2025 Annual income statement (Renta)
MAY
- May 6 to June 30 – Period for filing the 2025 Renta declaration by phone.
JUNE
- June 25 – Deadline for the annual 2025 Renta declaration for results resulting in payment via direct debit.
- June 30 – Deadline for the annual 2025 Renta for returns resulting in a refund, waiver of refund, negative results, or payment without direct debit.
Second-quarter closing 2026
JULY
- July 15 – Deadline for forms 111, 115, 130, and 303 via direct debit.
- July 20 – Deadline for voluntary filing of forms 111, 115, 130, 303, and 349.
Third-quarter closing 2026
OCTOBER
- October 15 – Deadline for forms 111, 115, 130, and 303 via direct debit.
- October 20 – Deadline for voluntary filing of forms 111, 115, 130, 303, and 349.
2. Tax Forms (Modelos) Filed by Freelancers
Tax “Modelos” are the official forms used to submit different taxes. The most common forms for freelancers are:
Form 303 (VAT / IVA)
Quarterly VAT form if you perform an activity subject to VAT. It can be positive (to pay) or negative (to offset). If negative, the amount is carried forward quarter to quarter; if the final quarter of the year is negative, you can request a refund or continue offsetting in the following year.
Form 130
Income tax form that you should submit quarterly if you have registered in any business activity.
It can be positive (payable) or with a negative amount (to be deducted in the following quarters of the same year). If it were to be deducted, you could deduct the amount in the following quarters of the same year, but you cannot request a refund.
Form 111
Form including withholdings from other workers and professionals. Submit it if you have employees or have paid invoices from professionals subject to withholding.
Form 115
Form including withholdings of the premises.
If a self-employed person rents a place and the withholding is included in the invoice (there are exceptions to this case), they must register on form 115 and submit quarterly the form 115 that will always be positive (or in any case 0), but never a negative amount.
Form 349
Intra-community operations form. This form should reflect all intra-community operations carried out during the quarter.
The self-employed registered in ROI or VIES (Registry of Intra-Community Operators) must submit it quarterly in case of operations. It is an informative declaration for which you don’t have to pay taxes.
Form 390
Annual VAT summary form. You have to present it in January of the following year. It is an informative statement.
Form 180
It is an annual summary form of all the withholdings on premises for the financial year.
In this form, you must enlist all rental recipients of the year and the property with its address and cadastral reference to submit the form.
It is an informative statement.
Form 190
It is an annual summary form of withholdings for professionals and workers.
You must indicate the workers and professionals with their names, surnames, ID, perceptions and withholdings. It is an informative statement.
Form 347
It is an annual statement of operations with third parties. If you have had operations with the same supplier or customer worth more than € 3005.06 you will have to submit this form.
Form 720
It is nothing more than an informative declaration about goods and rights located abroad. Have a look here to know more about how it works.
Form 100
Simplified Tax Calendar
This year, as a new feature, the Tax Agency has created a Simplified Taxpayer Calendar. However, to stay on top of direct debit (domiciliación) deadlines, remember they are generally 5 days before the voluntary filing deadline ends.
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