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Start out in Donostia/San Sebastián

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For: People who live in Donostia/San Sebastián or elsewhere in Gipuzkoa
By Abdalsalaam Halawa

If you live in Donostia/San Sebastián, or anywhere in Gipuzkoa, your taxes go to the de Gipuzkoa. You invoice with , keep your own record books, and file your returns in , Hacienda's filing platform. Where your clients are does not matter.

Your steps in Donostia

  1. Check that you can work as an autónomo: Check your right to work.
  2. If you are not an EU citizen, get your at the Policía Nacional, by appointment. See Get your TIE card.
  3. Register your address () at an Udal!nfo office, with or without an appointment. You get your proof of registration () on the spot. See Register your address at the town hall.
  4. Check the start-up grants before you register. See Check the Lanbide start-up grants first.
  5. Register with Hacienda Foral de Gipuzkoa: the 036, online in ZergaBidea or with help at a citizen office, before you start your activity. The form (modelo 840) goes in the 10 days before you start. See Register with your Hacienda Foral.
  6. Register with Social Security, with the same start date. See Register with Social Security.
  7. Invoice with TicketBAI. The free official app in Gipuzkoa is FakturaBAI. See Set up TicketBAI invoicing.
  8. Keep your record books and file your quarterly returns. See Record your income and expenses and File your quarterly returns.

What is different in Gipuzkoa

  • Your own record books. You keep them yourself and do not send them to Hacienda. There are no draft VAT returns: you prepare each return.
  • VAT is the modelo 300, not the 303 used in Bizkaia and Álava.
  • The modelo 347. In February, you may need to file a yearly list of clients and suppliers you dealt with for more than €3,005.06. See File your annual returns.
  • The simplified method. To use it, choose it on your registration, or before 1 March of the year it applies to. See Know what you can deduct.

Your 2026 tax deadlines

DeadlineForms (modelo)What to do
Monday 2 February 2026390, 349File the modelo 390 (annual VAT summary, which also settles October to December 2025) and the modelo 349 for the fourth quarter. Moved from 31 January, a Saturday.
Tuesday 10 February 2026130File and pay the modelo 130 for October to December 2025.
Monday 2 March 2026347File the modelo 347 if any client or supplier was over €3,005.06 in 2025. Moved from 28 February, a Saturday.
Tuesday 7 April 2026InformationFrom today you can file your 2025 income tax return (). The deadline is 2 July.
Monday 27 April 2026300, 349File the modelo 300 (VAT) and the modelo 349 (EU sales list) for January to March. Moved from 25 April, a Saturday.
Monday 11 May 2026130File and pay the modelo 130 for January to March. Moved from 10 May, a Sunday.
Thursday 2 July 2026109Last day to file your 2025 income tax return (Renta, modelo 109).
Monday 27 July 2026300, 349File the modelo 300 (VAT) and the modelo 349 (EU sales list) for April to June. Moved from 25 July, a Saturday and a public holiday.
Monday 10 August 2026130File and pay the modelo 130 for April to June.
Monday 26 October 2026300, 349File the modelo 300 (VAT) and the modelo 349 (EU sales list) for July to September. Moved from 25 October, a Sunday.
Tuesday 10 November 2026130File and pay the modelo 130 for July to September.
Monday 1 February 2027 (expected)390, 349File the modelo 390 (annual VAT summary, which also settles October to December 2026) and the modelo 349 for the fourth quarter. Moved from 31 January, a Sunday. Expected date, from this year's pattern. Confirm it when the 2027 calendar is published.
Wednesday 10 February 2027 (expected)130File and pay the modelo 130 for October to December 2026. 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 Donostia

OfficeWhat forAddressPhone
Hacienda Foral de GipuzkoaTaxes, census registrationErrotaburu 2, or Okendo 20943 113 000
Oficina de ExtranjeríaResidence permits, renewals and Plaza Pío XII 6, entrance on Javier de Barcaiztegui943 989 110
Basque Government, Delegación Territorial de GipuzkoaWork part of first-time work permitsIntxaurrondo 70, 2nd floor943 023 227
Policía NacionalTIE, NIE, EU registration certificateJosé María Salaberría s/n, or Irún, Plaza del Ensanche 1By appointment
Town hall (padrón)Address registrationUdal!nfo offices010 or 943 481 000
Basque Government procedures, Andía 13012 or 945 018 000

Hours, booking links and the other offices are in Find an office.

Free help in Donostia

  • Fomento de San Sebastián: training, advice, grants and spaces for new businesses in Donostia. Phone 943 482 800, fomentoss@donostia.eus.
  • Txekin: the Diputación's programme to turn a business idea into a viability plan, with approved advisers. Phone 943 112 252, sustapena.ekintzailetasuna@gipuzkoa.eus.
  • Cámara de Gipuzkoa: its business desk (Ventanilla Empresarial de Gipuzkoa) helps with the census declaration, the IAE registration and the Social Security registration. Avenida de Tolosa 75. Phone 943 000 316 or 943 000 319. Ask whether there is a charge.
  • Hacienda Foral de Gipuzkoa: 943 113 000, Monday to Friday 8:00 to 15:00, for tax questions and help with ZergaBidea.

More services are in Get help with your business.

Official sources

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