ReferenceView the steps
Start out in Bilbao
If you live in Bilbao, or anywhere in Bizkaia, your taxes go to the Hacienda Foral de Bizkaia and you use Batuz. You invoice with TicketBAI, keep your records online in the LROE, and Hacienda prepares draft returns from them. Where your clients are does not matter.
Your steps in Bilbao
- Check that you can work as an autónomo: Check your right to work.
- If you are not an EU citizen, get your TIE at the Policía Nacional, Gordóniz 8, by appointment. See Get your TIE card.
- Register your address (padrón) at any citizen office or district office of Bilbao, with or without an appointment. A rental contract must last at least 6 months. See Register your address at the town hall.
- Check the Lanbide start-up grants before you register. See Check the Lanbide start-up grants first.
- Register with Hacienda Foral de Bizkaia: the modelo 036, prepared with BILA and filed in eBizkaia, within 1 month of your start date. See Register with your Hacienda Foral.
- Register with Social Security, with the same start date. See Register with Social Security.
- Invoice with TicketBAI. The free official app in Bizkaia is Haz tu factura. See Set up TicketBAI invoicing.
- Record every invoice in the LROE and file your returns from the Batuz drafts. See Record your income and expenses and File your quarterly returns.
What is different in Bizkaia
- Batuz. Your TicketBAI invoices go into your record book (LROE) automatically. You add the invoices you receive. Hacienda then prepares draft VAT returns and the business part of your income tax draft.
- No modelo 347. You do not file the yearly list of clients and suppliers if you keep the LROE.
- The simplified method. To use it, choose it on your registration, or before 25 April of the year it applies to. See Know what you can deduct.
- Checks. Hacienda writes to people who do not use Batuz, as a step before checks and fines. See Record your income and expenses.
Your 2026 tax deadlines
| Deadline | Forms (modelo) | What to do |
|---|---|---|
| Monday 2 February 2026 | LROE, 390, 349, 130 | Finish the LROE entries for October to December 2025 and the yearly section, then file the modelo 390 (annual VAT summary, which also settles the fourth quarter), the modelo 349 and the modelo 130. Moved from 31 January, a Saturday. |
| Wednesday 15 April 2026 | Information | From today you can file your 2025 income tax return (Renta). The deadline is 30 June. |
| Monday 27 April 2026 | LROE, 303, 130, 349 | Finish the LROE entries for January to March, then file the modelo 303 (VAT), the modelo 130 (income tax prepayment) and the modelo 349 (EU sales list). Moved from 25 April, a Saturday. |
| Tuesday 30 June 2026 | 100 | Last day to file your 2025 income tax return (Renta, modelo 100). |
| Monday 27 July 2026 | LROE, 303, 130, 349 | Finish the LROE entries for April to June, then file the modelo 303 (VAT), the modelo 130 (income tax prepayment) and the modelo 349 (EU sales list). Moved from 25 July, a Saturday and a public holiday. |
| Monday 26 October 2026 | LROE, 303, 130, 349 | Finish the LROE entries for July to September, then file the modelo 303 (VAT), the modelo 130 (income tax prepayment) and the modelo 349 (EU sales list). Moved from 25 October, a Sunday. |
| Monday 1 February 2027 (expected) | LROE, 390, 349, 130 | Finish the LROE entries for October to December 2026 and the yearly section, then file the modelo 390, the modelo 349 and the modelo 130. Moved from 31 January, a Sunday. Expected date, from this year's pattern. Confirm it when the 2027 calendar is published. |
You can add these dates to your phone's calendar from Check your 2026 tax deadlines.
Offices in Bilbao
| Office | What for | Address | Phone |
|---|---|---|---|
| Hacienda Foral de Bizkaia | Taxes, census registration, Batuz | Capuchinos de Basurto 2 and 4 | 946 125 500 |
| Oficina de Extranjería | Residence permits, renewals and arraigo | Barroeta Aldamar 1 | 944 509 435 |
| Basque Government, Delegación Territorial de Bizkaia | Work part of first-time work permits | Gran Vía 85 | 944 031 221 |
| Policía Nacional | TIE, NIE, EU registration certificate | Gordóniz 8 | By appointment |
| Town hall (padrón) | Address registration | Any citizen office or district office | 010 or 944 010 010 |
| Zuzenean | Basque Government procedures, BakQ | Gran Vía 85, by appointment during building works | 012 or 945 018 000 |
Hours, booking links and the other offices are in Find an office.
Free help in Bilbao
- Bilbao Ekintza: the city's free one-to-one support for people starting a business. Terminus building, Navarra 5, 1st floor. Phone 944 205 360.
- Beaz: the Diputación's business agency, with spaces, training and financing. Sabino Arana 8. Phone 944 395 622.
- Hacienda Foral de Bizkaia: tax questions and help with the LROE on 946 125 500, Monday to Friday 8:30 to 19:00. Technical help with the online office on 946 083 566.
More services are in Get help with your business.
From our experience
Official sources
- Batuz: TicketBAI, the LROE and the draft returns (opens in a new tab)
- Hacienda Foral de Bizkaia: contact channels (opens in a new tab)
- Bizkaia: BILA, the program for census forms (opens in a new tab)
- Bilbao town hall: padrón appointments (opens in a new tab)
- Bilbao Ekintza: personal support (opens in a new tab)
- Beaz: starting a business (opens in a new tab)
- Basque Government: first-time work permits for foreigners (opens in a new tab)
- Government Delegation in Euskadi: immigration offices (opens in a new tab)
Free, independent information. Not an official government website or a gestoría. Confirm current requirements with the authority before you act. Your checklist ticks and territory choice stay on this device. Found something out of date? Email a@halawa.io.