Tax calendar for autónomos and SLs: what to file and when

What is the tax calendar for an autónomo?

An autónomo works to three rhythms: quarterly, annual and monthly. The quarterly rhythm is set by IVA and IRPF advance payments. For the first three quarters the deadline runs from 1 to 20 April, July and October, and for the fourth from 1 to 30 January [2][3]. If you pay through your bank and have chosen direct debit (domiciliación), the filing window is shorter: for IVA from the 1st to the 15th, and in January from the 1st to the 25th [2].

If there is no IVA or withholding to pay in a quarter, you still file the return: as no activity, to be offset or to be refunded [2][6]. Not everyone needs 347 and 390: the exceptions depend on the IVA regime and the type of activity, and AEAT lists them [2][7].

Does an autónomo need modelo 130?

Modelo 130 is the quarterly IRPF advance payment for those who calculate their income under estimación directa. The payment is 20% of the net income accumulated from 1 January to the end of the quarter, minus withholdings and the advance payments of previous quarters [5]. Advance payments are not made by professionals who, in the previous calendar year, received at least 70% of their business income subject to withholding; when the activity is just starting, this is calculated on the current period [4]. If there is nothing to pay for the quarter, you file a nil return [3]. The módulos regime uses modelo 131 [3].

Which returns are filed in January, February and summer?

January is the busiest month. It is when you file 303 and 130 for the fourth quarter (1 to 30 January), 111 and 115 for the fourth quarter (in the first 20 days of January), the 190 and 180 summaries (by 31 January), modelo 390 together with the fourth IVA quarter, and modelo 349 for the fourth quarter [2][3][6][8].

In February, modelo 347 is filed [7]. In summer the only annual form left for an autónomo is the renta, whose deadline closes on 30 June: for 2025, filing ran from 8 April to 30 June 2026, or until 25 June with direct debit [10]. AEAT publishes the final calendar for the year as the Calendario del contribuyente, and you can export it to iCalendar [1].

What does an autónomo pay to the Seguridad Social?

The bank collects the RETA contribution every month on the last working day, and the amount for the month is shown in the Seguridad Social electronic office from the 26th [18]. The amount depends on net income: contributions follow income brackets, and an autónomo can change the base and contribution up to six times a year if the forecast of annual net income changes [16].

The TGSS carries out the final regularisation of RETA contributions using data on actual income from the tax administration [16]. Its effects show up in IRPF: an additional payment increases deductible expenses, a refund reduces them; if the refund exceeds the corresponding contributions for the current year, the excess is reported as additional income [9]. The 2026 contributions by bracket are in the article autónomo contributions in 2026, and the registration procedure in autónomo registration.

What is the tax calendar for an SL?

An SL has two mandatory electronic channels. An SL receives AEAT tax notifications only electronically: access is open for 10 calendar days, after which the notification is deemed served even if you have not opened it [17]. A certificate is also needed to file the 347 [7]. Get a certificate or appoint a representative before the first deadline. More on company taxes: SL taxes; on setting one up: how to open an SL as a non-resident.

How does the calendar differ for an autónomo and an SL?

We compare the options for the self-employed in the article autónomo or SL.

Common calendar mistakes

• Fourth quarter on the dates of the first three. For 303, 130 and 349 the fourth-quarter deadline runs to 30 January, while 111 and 115 withholdings are filed within the first 20 days of January [2][3][6][8].
• No return when the result is zero. 303 and 111 are filed even when there is nothing to pay [2][6].
• Renta not filed “because income was low”. Since 2023 everyone who was registered in RETA must file the return, whatever their income [9].
• The autónomo does not check whether 130 is needed. The exemption applies only with 70% withholding in the previous year [4].
• SL books not legalised. The deadline is four months after the year end, 30 April for a calendar year [13].
• SL accounts not filed. The month runs from approval, and the junta must be held within six months [14].
• AEAT notification missed. For an SL, access is open for 10 calendar days, after which the notification is deemed served [17].
• VERI*FACTU not taken into account. From 1 January 2027 for IS and from 1 July 2027 for everyone else, invoicing software must comply with the rules [15].

What to do about the weekend rule and direct debit?

If the last day of a deadline falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day [2][6][3]. If you pay by direct debit, electronic filing closes earlier: for the 303 in a quarter from the 1st to the 15th, in January from the 1st to the 25th; for modelo 202 from the 1st to the 15th; for IS for calendar year 2025 from 1 to 22 July 2026 [2][11][12]. Take the actual dates for a given year from the AEAT calendar, because the 20th and 25th shift when they fall on weekends [1].

When do you need an individual review?

A review is worthwhile when you have several types of income at once, when you have clients both inside and outside the EU, when you are moving from autónomo to SL, when an SL is owned by non-residents, and when you are not sure whether you need to file 130, 347 or 390. This depends on your case; check with a gestor or a lawyer.

How we can help

In the ReloVictory team, the tax and administrative side is handled by a graduada social. She helps you work out which returns and deadlines apply to your status and how they fit with your residence permit and tax residence. We do not promise a tax result and do not replace a regular accountant. First consultation: 15 minutes free; full consultation: €121 for 45 minutes. Book: consultation. Services: documents and support, digital nomad residence permit. For a freelancer on a DNV, the calendar has to fit the conditions of the permit: see the route card DNV and the overview residence permit in Barcelona.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.