# File your annual returns

> Each year you file an annual VAT return in January and your income tax return (Renta) in spring.

- Page: https://autonomo.eus/steps/annual-returns
- Part: Part D: Run your business
- For: Everyone
- Last checked: 14 October 2026

**Each year you file an annual VAT return in January and your income tax return (*Renta*) in spring.** In Gipuzkoa and Álava you may also need a yearly list of clients and suppliers you dealt with for more than €3,005.06 (modelo 347).

## Before you start

- [Your quarterly returns](https://autonomo.eus/steps/quarterly-returns) for the year, filed
- Your records for the whole year

## What to file

In all three territories:

- Annual VAT (modelo 390): by 31 January. It also settles the fourth quarter.
- EU sales list for the fourth quarter (modelo 349): by 31 January.

You file and pay these returns in the same place as your quarterly returns. See [File your quarterly returns](https://autonomo.eus/steps/quarterly-returns) for how to sign in and how to pay.

The Renta dates below are from the 2026 campaign. Check your Hacienda's dates each spring.

### Álava

- Annual VAT: [file the modelo 390](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-390) in the Álava electronic office. The fourth-quarter 349 goes in the same [modelo 349 service](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-349). Both have a "Tramitar" (process) button on the [VAT filing page](https://web.araba.eus/es/hacienda/iva/como-tramitar).
- Clients and suppliers over €3,005.06 a year (modelo 347): by the end of February. TicketBAI does not exempt you. [File the modelo 347](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-347).
- Income tax (*Renta*): modelo 100, about 7 April to 25 June. With business income you prepare it yourself with the free help program, [Rentared](https://web.araba.eus/es/renta/programa-de-ayuda), and send it online with Bak, BakQ or a digital certificate. The free service at Hacienda offices (*rent@raba*) is not open to people with business income. See [how to do your Renta in Álava](https://web.araba.eus/es/hacienda/renta/como-hacer-mi-declaracion).
- Paying the Renta in 2026: in full by 25 June, or 60% by 25 June and 40% by 10 November, with no interest. Filing usually means direct debit from the account on your return. From 17 June 2026 the first payment could not be made by direct debit: you paid it through the payment gateway or with a payment slip ([get your payment slip](https://egoitza.araba.eus/izapidetu/cartaspago/)).
- Questions: call 945 181 555. For a Renta appointment, call 900 111 203 or [book online](https://web.araba.eus/es/renta/citaprevia).

### Bizkaia

- Annual VAT: [file the modelo 390 in eBizkaia](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1681&tramite=5039). The fourth-quarter 349 goes in the [modelo 349 service](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1713&tramite=5332).
- LROE yearly section: in January, with the fourth quarter's entries, in the [LROE app for individuals (modelo 140)](https://appsec.ebizkaia.eus/JXSS001C/?procedimiento=1736&formulario=5883&idioma=C&sede=S).
- Clients and suppliers over €3,005.06 a year (modelo 347): not needed if you keep the LROE.
- Income tax (*Renta*): modelo 100, about 15 April to 30 June. Open your draft in the [Renta service in eBizkaia](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1822&tramite=5976) or in the Renta Bizkaia app, with Bak, BakQ or a digital certificate. Check it, add what is missing, and choose "Presentar la declaración" (file the return). See [how to file the Renta in Bizkaia](https://www.bizkaia.eus/es/renta-bizkaia/opciones-presentacion-renta).
- Paying the Renta: you choose the account for direct debit (*domiciliación*) before you file. After filing, you can split the payment or change how you pay, online or by phone.
- Questions: during the Renta campaign, call 946 083 000, Monday to Friday 8:30 to 19:00. The rest of the year, call 946 125 500.

### Gipuzkoa

- Annual VAT: [modelo 390 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/390), with the "Internet" link that opens it in ZergaBidea. The fourth-quarter 349 is on the [modelo 349 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/349).
- Clients and suppliers over €3,005.06 a year (modelo 347): during February. [Modelo 347 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/347).
- Income tax (*Renta*): modelo 109, about 7 April to 2 July. File it online in ZergaBidea with BakQ or a digital certificate. You can download your tax data (*información fiscal*) into the form first. See [how to file the Renta online](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/109/2025/modalidad-internet) and the [modelo 109 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/109).
- Paying the Renta in 2026: the main way was direct debit, charged on 3 July, or 60% on 3 July and 40% on 10 November. You could also pay with a payment slip (*carta de pago*) at a partner bank, or through the payment gateway in ZergaBidea.
- Questions: call 943 113 000.

## Your income tax return

- Every autónomo must file a Renta, whatever their income.
- In Bizkaia, Batuz prepares the business part of your draft from your LROE. Check it before you accept it.
- The income tax your clients kept back during the year counts in full against what you owe.
- In your first year with a profit and the year after, you can reduce your net business income by 10%, or 15% for women. This applies in all three territories if you have not done the same activity before. In Gipuzkoa and Álava it does not apply if more than half of your income comes from the employer you worked for the year before.

## How to do it

1. Finish the fourth quarter's records in January.
2. File the modelo 390 and the fourth-quarter 349 by 31 January.
3. In Gipuzkoa or Álava, file the modelo 347 in February if any client or supplier passed €3,005.06.
4. When the Renta campaign opens, check your draft, add what is missing, and file.

## Common mistakes

- Filing a fourth-quarter VAT return as well as the 390.
- Forgetting the start-up reduction in your Renta.

## Official sources

- [Bizkaia: 2026 tax calendar](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026)
- [Bizkaia: who is exempt from the 347](https://www.bizkaia.eus/fitxategiak/05/Ogasuna/guregida/dokumentuak/artxiboak/Cuadro%20modelo%20347%20personas%20f%C3%ADsicas%202.pdf)
- [Bizkaia: start-up reduction (art. 25 of the income tax law)](https://www.bizkaia.eus/documents/880307/15187815/ca_13_2013.pdf)
- [Bizkaia: how to file the Renta](https://www.bizkaia.eus/es/renta-bizkaia/opciones-presentacion-renta)
- [Bizkaia: filing returns and tax forms](https://www.bizkaia.eus/es/tramites-tributarios/presentacion-declaraciones-y-modelos-tributarios)
- [Gipuzkoa: modelo 390](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/390), [modelo 347](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/347) and [Renta](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/renta)
- [Gipuzkoa: Renta 2025 online](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/109/2025/modalidad-internet)
- [Álava: 2026 calendar](https://web.araba.eus/es/hacienda/calendario-fiscal) and [TicketBAI questions](https://web.araba.eus/documents/d/araba/faqs-v-10-pdf)
- [Álava: how to file VAT returns](https://web.araba.eus/es/hacienda/iva/como-tramitar)
- [Álava: Renta help program (Rentared)](https://web.araba.eus/es/renta/programa-de-ayuda)
- [Álava: Orden Foral 101/2026 on the 2025 Renta](https://www.araba.eus/BOTHA/Boletines/2026/032/2026_032_00613_C.pdf)

Next step: [Work with foreign clients and suppliers](https://autonomo.eus/steps/foreign-clients.md)

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