The freelancer's quarterly calendar for 2026
Being an autónomo means filing the same forms four times a year, plus a handful of summaries in winter. It is not hard, but the calendar has traps: direct debit closes before the deadline, the fourth quarter runs to the 30th and some years a deadline lands on a Sunday. Here are all the 2026 dates in order.
January: Q4 2025 and the annual summaries
From 1 to 30 January 2026 you file modelo 303 and modelo 130 for the fourth quarter of 2025. Note: in the fourth quarter the deadline is the 30th, not the 20th.
If you want to pay by direct debit, the window closes on 27 January. The 25th, the usual date, falls on a Sunday in 2026, so it moves.
Also by 30 January: modelo 390, the annual IVA summary, and the 349 for the fourth quarter if you had intra-community operations.
From 1 to 20 January: modelos 111 and 115 for the fourth quarter, if you have employees, pay professionals with withholding or rent premises.
February and March: the information returns
By 2 February 2026: modelos 180 (summary of rent withholdings) and 190 (summary of withholdings on employees and professionals). 31 January is a Saturday, which is why it moves to Monday the 2nd.
By 2 March 2026: modelo 347, the return of operations with third parties above €3,005.06 in the year. 28 February is a Saturday and the deadline moves to Monday.
None of these forms involves a payment. They are informational, but the penalty for not filing exists all the same.
April: first quarter and the start of the tax return
From 1 to 20 April: modelos 303, 130, 111 and 115 for the first quarter of 2026. Direct debit until 15 April.
20 April 2026 is a Monday, so there is no shift.
On 8 April the 2025 income tax campaign opens. As an autónomo, your activity goes in the return with the year's income and expenses and everything paid through the 130 and withheld on your invoices.
June: the tax return closes
The 2025 income tax campaign ends on 30 June 2026. If you owe money and want direct debit, the window closes on 25 June.
If you split the payment, 60% is charged in June and the remaining 40% on 5 November 2026.
July and October: second and third quarters
From 1 to 20 July: 303, 130, 111 and 115 for the second quarter. Direct debit until 15 July. 20 July 2026 is a Monday.
From 1 to 20 October: the same forms for the third quarter. Direct debit until the 15th. 20 October 2026 is a Tuesday.
January 2027: Q4 2026
From 1 to 30 January 2027 you file the 303 and 130 for the fourth quarter of 2026, together with the 390 and the other year-end summaries.
It is the quarter most people miss because it comes right after the holidays and because the long deadline, to the 30th, makes them relax. Put it in the calendar in December.
The weekend rule
When the last day of a deadline falls on a Saturday, Sunday or national holiday, it moves to the next working day. That is what happens with 2 February and 2 March 2026.
Direct debit does not move the same way: it closes five days before the end of the deadline, and if that day is a holiday it moves earlier or later as the AEAT publishes. Better not to cut it fine.
A system so you never miss one
Three reminders per quarter. On the 1st of the filing month: prepare. On the 10th: review the draft with your advisor. On the 14th: set up the direct debit or pay. With that, the 20th does not exist.
Fider groups your transactions by quarter, has the 303 and 130 drafts ready from day one and shows how long is left until each deadline. You review it with your advisor and file where you always do. Fider does not file forms.
Frequently asked questions
What happens if I file a form one day late?
If you file it yourself without being asked, the surcharge is 1% plus 1% for each full month of delay. After twelve months, 15% plus interest. If the tax office asks first, it is a penalty.
Can I set up direct debit on the 20th?
No. Direct debit closes on the 15th in the first three quarters and around 25 January in the fourth. After that, you can only pay with an NRC or an account charge when filing.
Do I have to file the 349 every quarter?
Only if you had intra-community operations in the quarter. If there were none, it is not filed. If you exceed €50,000 in a quarter, it becomes monthly.