# Start out in Donostia/San Sebastián

> What is different when you are autónomo in Donostia/San Sebastián: Hacienda Foral de Gipuzkoa, ZergaBidea, the offices you use and the free help.

- Page: https://autonomo.eus/steps/donostia
- Part: Reference
- For: People who live in Donostia/San Sebastián or elsewhere in Gipuzkoa
- Last checked: 15 October 2026

**If you live in Donostia/San Sebastián, or anywhere in Gipuzkoa, your taxes go to the Hacienda Foral de Gipuzkoa.** You invoice with TicketBAI, keep your own record books, and file your returns in ZergaBidea, 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](https://autonomo.eus/steps/right-to-work).
2. If you are not an EU citizen, get your TIE at the Policía Nacional, by appointment. See [Get your TIE card](https://autonomo.eus/steps/tie-card).
3. Register your address (*padrón*) at an Udal!nfo office, with or without an appointment. You get your proof of registration (*volante*) on the spot. See [Register your address at the town hall](https://autonomo.eus/steps/padron).
4. Check the Lanbide start-up grants before you register. See [Check the Lanbide start-up grants first](https://autonomo.eus/steps/lanbide-grants).
5. Register with Hacienda Foral de Gipuzkoa: the modelo 036, online in ZergaBidea or with help at a citizen office, before you start your activity. The IAE form (modelo 840) goes in the 10 days before you start. See [Register with your Hacienda Foral](https://autonomo.eus/steps/register-hacienda).
6. Register with Social Security, with the same start date. See [Register with Social Security](https://autonomo.eus/steps/register-social-security).
7. Invoice with TicketBAI. The free official app in Gipuzkoa is FakturaBAI. See [Set up TicketBAI invoicing](https://autonomo.eus/steps/ticketbai).
8. Keep your record books and file your quarterly returns. See [Record your income and expenses](https://autonomo.eus/steps/records) and [File your quarterly returns](https://autonomo.eus/steps/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](https://autonomo.eus/steps/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](https://autonomo.eus/steps/deductions).

## Your 2026 tax deadlines

| Deadline | Forms (modelo) | What to do |
| --- | --- | --- |
| **Monday 2 February 2026** | 390, 349 | File 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 2026** | 130 | File and pay the modelo 130 for October to December 2025. |
| **Monday 2 March 2026** | 347 | File the modelo 347 if any client or supplier was over €3,005.06 in 2025. Moved from 28 February, a Saturday. |
| **Tuesday 7 April 2026** | Information | From today you can file your 2025 income tax return (Renta). The deadline is 2 July. |
| **Monday 27 April 2026** | 300, 349 | File the modelo 300 (VAT) and the modelo 349 (EU sales list) for January to March. Moved from 25 April, a Saturday. |
| **Monday 11 May 2026** | 130 | File and pay the modelo 130 for January to March. Moved from 10 May, a Sunday. |
| **Thursday 2 July 2026** | 109 | Last day to file your 2025 income tax return (Renta, modelo 109). |
| **Monday 27 July 2026** | 300, 349 | File 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 2026** | 130 | File and pay the modelo 130 for April to June. |
| **Monday 26 October 2026** | 300, 349 | File the modelo 300 (VAT) and the modelo 349 (EU sales list) for July to September. Moved from 25 October, a Sunday. |
| **Tuesday 10 November 2026** | 130 | File and pay the modelo 130 for July to September. |
| **Monday 1 February 2027** (expected) | 390, 349 | File 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) | 130 | File 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](https://autonomo.eus/steps/tax-deadlines).

## Offices in Donostia

| Office | What for | Address | Phone |
| --- | --- | --- | --- |
| Hacienda Foral de Gipuzkoa | Taxes, census registration | Errotaburu 2, or Okendo 20 | 943 113 000 |
| Oficina de Extranjería | Residence permits, renewals and arraigo | Plaza Pío XII 6, entrance on Javier de Barcaiztegui | 943 989 110 |
| Basque Government, Delegación Territorial de Gipuzkoa | Work part of first-time work permits | Intxaurrondo 70, 2nd floor | 943 023 227 |
| Policía Nacional | TIE, NIE, EU registration certificate | José María Salaberría s/n, or Irún, Plaza del Ensanche 1 | By appointment |
| Town hall (*padrón*) | Address registration | Udal!nfo offices | 010 or 943 481 000 |
| Zuzenean | Basque Government procedures, BakQ | Andía 13 | 012 or 945 018 000 |

Hours, booking links and the other offices are in [Find an office](https://autonomo.eus/steps/offices).

## 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](https://autonomo.eus/steps/business-help).

## Official sources

- [Hacienda Foral de Gipuzkoa](https://www.gipuzkoa.eus/es/web/ogasuna) and its [phone service](https://www.gipuzkoa.eus/es/web/ogasuna/departamento/asistencia-telefonica)
- [Gipuzkoa: modelo 036 deadlines](https://egoitza.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/036/plazo-presentacion)
- [Gipuzkoa: accounting and record-keeping duties](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/renta/obligaciones-contables-y-registrales)
- [FakturaBAI](https://www.gipuzkoa.eus/es/web/ogasuna/ticketbai/fakturabai)
- [Donostia town hall: appointments](https://www.donostia.eus/es/contacto/servicio-cita-previa)
- [Fomento de San Sebastián](https://www.fomentosansebastian.eus/es/)
- [Txekin](https://www.gipuzkoa.eus/es/web/ekonomia/programas-y-ayudas/emprendizaje/txekin)
- [Cámara de Gipuzkoa: business creation](https://www.camaragipuzkoa.com/empleo-y-emprendizaje/emprendizaje/creacion-de-empresas)
- [Basque Government: first-time work permits for foreigners](https://www.euskadi.eus/autorizacion/autorizaciones-iniciales-de-trabajo-para-las-personas-extranjeras/web01-tramite/es/)
- [Government Delegation in Euskadi: immigration offices](https://mptmd.gob.es/portal/delegaciones_gobierno/delegaciones/paisvasco/servicios/extranjeria)

---

Free, independent information. Not an official government website or a gestoría. General information, not legal, immigration or tax advice. Confirm current requirements with the authority before you act. Report a mistake: a@halawa.io. Source: Autónomo.eus (https://autonomo.eus).