Quarters are filed from the 1st to the 20th of April, July and October, and from the 1st to the 30th of January. Almost everyone knows that. What gets forgotten is that direct debit closes five days earlier, that January brings the annual summaries and that April opens the annual return. Here are all the 2026 dates in one table.
| Period | Forms | Deadline | Direct debit |
|---|---|---|---|
| Q4 2025 | 303, 130, 111, 115, 349 | 1 to 30 January 2026 | Until 27 January |
| Annual 2025 | 390 | Until 30 January 2026 | Not applicable |
| Annual 2025 | 180, 190 | Until 2 February 2026 | Not applicable |
| Annual 2025 | 347 | Until 2 March 2026 | Not applicable |
| Q1 2026 | 303, 130, 111, 115, 349 | 1 to 20 April 2026 | Until 15 April |
| Annual return 2025 | 100 | 8 April to 30 June 2026 | Until 25 June |
| Q2 2026 | 303, 130, 111, 115, 349 | 1 to 20 July 2026 | Until 15 July |
| Q3 2026 | 303, 130, 111, 115, 349 | 1 to 20 October 2026 | Until 15 October |
| Q4 2026 | 303, 130, 111, 115, 349, 390 | 1 to 30 January 2027 | Until around 25 January |
From 1 to 30 January 2026 you file modelo 303, 130, 111 and 115 for the fourth quarter of 2025. If you pay by direct debit, the window closes on 27 January. The same window covers modelo 390, the annual IVA summary, until 30 January. Summaries 180 and 190 run until 2 February because 31 January falls on a Saturday.
The declaration of operations with third parties above 3,005.06 € is filed by 2 March 2026. Nothing is paid, but Hacienda cross-checks your figures with your clients' and suppliers', so the amounts should match your invoices.
From 1 to 20 April you file modelo 303, 130, 111, 115 and 349 for the first quarter. Direct debit until 15 April. On 8 April the 2025 annual return campaign opens and runs until 30 June. If you owe money and pay by direct debit, the deadline is 25 June.
From 1 to 20 July is the second quarter and from 1 to 20 October the third, with direct debit until the 15th in both cases. July often overlaps with holidays: if your accountant closes in August, the second quarter needs to be ready early in the month.
From 1 to 30 January 2027 you file the fourth quarter of 2026 along with modelo 390 and the annual summaries. It is the quarter most people forget to set aside for because it lands right after the holidays.
When a deadline falls on a Saturday, Sunday or national holiday, it moves to the next working day. That is why the 190 for 2026 ends on 2 February and the 347 on 2 March. Always check the taxpayer calendar the AEAT publishes each December, because these dates can shift.
Fider's freelance wallet shows the current quarter with accumulated IVA and the estimated 130, and counts down the days to the end of the period. The 303 and 130 drafts come from your transactions so you reach the deadline with the figures done and review them with your advisor.
From the 1st to the 20th of April, July and October for the first three quarters, and from the 1st to the 30th of January for the previous year's fourth quarter.
Until the 15th in the April, July and October quarters, and until 27 January 2026 for the fourth quarter of 2025.
Yes, they always coincide. You can file both on the same day.
From 8 April to 30 June 2026. If you owe money and pay by direct debit, until 25 June.
It moves to the next working day. That is why the 190 ends on 2 February and the 347 on 2 March in 2026.
The annual IVA summary. It is filed by 30 January together with the fourth-quarter 303. Nothing is paid with it.
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