# File your quarterly returns

> Which quarterly VAT, income tax and EU sales returns to file in your territory, when they are due, and how much the modelo 130 is.

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

Every quarter you file a VAT return. Unless you are exempt, you also file an income tax prepayment (modelo 130). If you work with EU businesses, you also file an EU sales list (modelo 349). The fourth quarter's VAT is settled in January on the annual return.

## Before you start

- [Your records for the quarter](https://autonomo.eus/steps/records), complete
- Your digital ID: [BakQ](https://autonomo.eus/steps/bakq) or a [digital certificate](https://autonomo.eus/steps/fnmt-certificate)

## What it unlocks

- [File your annual returns](https://autonomo.eus/steps/annual-returns)

## What to file

When a deadline falls on a weekend or holiday, it moves to the next working day.

### Álava

- VAT: modelo 303 by 25 April, 25 July and 25 October. [File the modelo 303](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-303).
- EU sales list: modelo 349 with the VAT return. [File the modelo 349](https://egoitza.araba.eus/es/inicio/tramites/fitxa/modelo-349).
- Income tax prepayment: modelo 130 by 10 May, 10 August, 10 November and 10 February. [File the modelo 130](https://egoitza.araba.eus/es/buscador-de-modelos/fitxa/modelo-130). Álava explains the rules on its page on [payments on account](https://web.araba.eus/es/hacienda/retenciones).

### Bizkaia

- VAT: modelo 303 by 25 April, 25 July and 25 October. Batuz prepares a draft. [File the modelo 303 in eBizkaia](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1681&tramite=5038).
- EU sales list: modelo 349 with the VAT return. [File the modelo 349 in eBizkaia](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1713&tramite=5332). Read the [modelo 349 instructions](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/349EurCasInst.pdf).
- Income tax prepayment: modelo 130 by 25 April, 25 July, 25 October and 31 January. [File the modelo 130 in eBizkaia](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1773&tramite=5600). Read the [modelo 130 instructions](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/130CasInst.pdf).

### Gipuzkoa

- VAT: modelo 300 by 25 April, 25 July and 25 October. [Modelo 300 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/300), with the "Internet" link that opens it in ZergaBidea.
- EU sales list: modelo 349 monthly, or with the VAT return if your EU sales stay at or under €50,000 a quarter. [Modelo 349 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/349).
- Income tax prepayment: modelo 130 by 10 May, 10 August, 10 November and 10 February. [Modelo 130 page](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/130).

## How much the modelo 130 is

The Basque modelo 130 does not follow the Spanish 20% rule, except in Bizkaia's first years.

### Álava

In your start year, you pay 5% of the quarter's net income. From then on, Hacienda calculates and charges it for you, and you file nothing. There is no exemption.

### Bizkaia

In your start year and the year after, you pay 20% of the quarter's profit. After that, you pay 5% of your net income from 2 years earlier, minus 25% of the income tax your clients kept back. You do not file it if clients kept back tax on 70% or more of your income.

### Gipuzkoa

You pay 5% of your net income from 2 years earlier, minus 25% of the income tax kept back. In your early years you can choose to pay 1% of the quarter's turnover. You do not file it if clients kept back tax on 50% or more of last year's income.

## How to do it

1. Finish your records for the quarter.
2. File the VAT return. In Bizkaia, check the Batuz draft, correct it if needed, and accept it.
3. File the modelo 349 if you sold services to, or bought services from, businesses in other EU countries.
4. File the modelo 130, unless you are exempt or Hacienda charges it for you.
5. Pay what the return says you owe. The simplest way is direct debit (*domiciliación*): you choose it on the return and pick your bank account, and Hacienda takes the money from that account. The other ways to pay in your territory are under Where. Keep the receipt (*justificante*) of every return.

## Where

Each territory has its own electronic office, sign-in and ways to pay. For every Hacienda office and phone number, see [Contact your Hacienda Foral](https://autonomo.eus/steps/offices#contact-your-hacienda-foral).

### Álava

File your returns in the [Álava electronic office](https://egoitza.araba.eus/es/) (*Sede electrónica*). Sign in with Bak, BakQ or a digital certificate.

- The [VAT filing page](https://web.araba.eus/es/hacienda/iva/como-tramitar) has a "Tramitar" (process) button for the 303 and the 349.
- You can prepare the 303 and the 349 with the free Windows program for tax forms, the [Programa de ayuda de modelos fiscales](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales). For help with the program or the electronic office, call 945 569 028, Monday to Friday 8:15 to 14:30.
- To pay, choose direct debit (*domiciliación*) on the return. The [2026 calendar of direct debit dates](https://web.araba.eus/documents/1247685/1248325/Calendario+domiciliaciones+2026.pdf/cf4d0868-4fc5-645b-aad2-8dffdb8625fd?t=1767778569624) shows when the money leaves your account. To pay online in another way, open [Pagos online](https://egoitza.araba.eus/nire-karpeta/es/mis-pagos) (online payments) in the electronic office.
- From your second year, Hacienda sends you a yearly letter in March with your modelo 130 amounts and dates. To pay them by direct debit, fill in the form that comes with the letter with your IBAN and take or post it to a Hacienda office.
- Questions about a return: call 945 181 555.

### Bizkaia

File your returns in the [Bizkaia electronic office](https://www.ebizkaia.eus/es/inicio) (*eBizkaia*). Sign in with Bak, BakQ or a digital certificate.

- For the 303, open the [modelo 303 service](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1681&tramite=5038), choose "Cumplimentación de pantalla" (fill in on screen) and pick the year and quarter. Click "solicitar el borrador" (request the draft) at the top of the screen, or go to "Utilidades" and then "solicitar borrador", and confirm with "Confirmar solicitud de borrador". The screen shows how long to wait. When the draft is ready, sign in again, check it, and click "Confirmar presentación" (confirm filing). The [user manual for the VAT app](https://gidak.bizkaia.eus/content/imagenes/iva/MANUALM303AYUDAAPLICACIONIVA1.pdf) shows each screen.
- Your receipt (*justificante de registro*) is in "Mis gestiones", then "Mis presentaciones", under "Justificante".
- To pay, choose "Domiciliación" on the return and pick your account. Bizkaia must already have that account on record, and it must be at a partner bank: check or add it in [bank accounts for tax use](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1841&tramite=6009).
- Other ways to pay, explained on [how to pay taxes in Bizkaia](https://www.bizkaia.eus/es/tramites-tributarios/gestion-pago-impuestos): a payment slip (*carta de pago*) paid online by card or Bizum up to €6,000, or at a partner bank. To get a payment slip or change how you pay, use [Gestión del pago](https://www.ebizkaia.eus/es/ficha-tramite?procedimiento=1792&tramite=5810) (payment management).
- Questions: call 946 125 500. For technical problems in eBizkaia, call 946 083 566.

### Gipuzkoa

File your returns in [ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES), Gipuzkoa's online tax platform. Choose "TRÁMITES ONLINE" (online procedures) and sign in with BakQ or a digital certificate.

- Each form's page (300, 349 and 130, linked above) has an "Internet" link that opens that form in ZergaBidea.
- To pay, ZergaBidea offers direct debit (*domiciliación*), a payment slip (*carta de pago*) you pay at a partner bank, or the online payment gateway, [Mi pago](https://www.gipuzkoa.eus/es/web/ogasuna/mi-pago), with the online banking or card of a partner bank.
- For the modelo 130 you can set up a standing direct debit with the [modelo 005](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/005). Then you do not file the 130 each quarter. It is open to you if you had the same activity 2 years earlier with a positive net income. File the 005 before 10 April, 10 July, 10 October or 10 January for it to apply to that quarter.
- Questions: call 943 113 000.

## Common mistakes

- Using the Spanish tax agency (AEAT) forms or rules. Your returns go to your Hacienda Foral.
- Filing a VAT return for the fourth quarter. The January annual return (modelo 390) settles it.
- Saving nothing for tax when your clients are abroad and keep back no income tax.

## From our experience

In Bizkaia we finish the LROE first, then file the 303, the 349 and the 130. We pay the 130 by direct debit.

## Official sources

- [Bizkaia: 2026 tax calendar](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026)
- [Bizkaia: modelo 130 instructions](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/130CasInst.pdf)
- [Bizkaia: modelo 349 instructions](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/349EurCasInst.pdf)
- [Bizkaia: filing returns and tax forms](https://www.bizkaia.eus/es/tramites-tributarios/presentacion-declaraciones-y-modelos-tributarios)
- [Bizkaia: user manual for the VAT app](https://gidak.bizkaia.eus/content/imagenes/iva/MANUALM303AYUDAAPLICACIONIVA1.pdf)
- [Bizkaia: how to pay taxes](https://www.bizkaia.eus/es/tramites-tributarios/gestion-pago-impuestos)
- [Gipuzkoa: modelo 130](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/130) and [modelo 300](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/300)
- [Gipuzkoa: modelo 349](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/349) and [modelo 005](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/005)
- [Gipuzkoa: ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES) and [Mi pago](https://www.gipuzkoa.eus/es/web/ogasuna/mi-pago)
- [Álava: payments on account](https://web.araba.eus/es/hacienda/retenciones) and [2026 calendar](https://web.araba.eus/es/hacienda/calendario-fiscal)
- [Álava: how to file VAT returns](https://web.araba.eus/es/hacienda/iva/como-tramitar)
- [Álava: help program for tax forms](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales)
- [Álava: direct debit dates 2026](https://web.araba.eus/es/hacienda/fechas-de-cargo-de-domiciliaciones)

Next step: [File your annual returns](https://autonomo.eus/steps/annual-returns.md)

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