# Check your 2026 tax deadlines

> See the 2026 tax filing dates in Álava, Bizkaia and Gipuzkoa for a typical autónomo who files VAT every quarter, and add them to your calendar with reminders.

- Page: https://autonomo.eus/steps/tax-deadlines
- Part: Reference
- For: Everyone
- Last checked: 14 October 2026

These are the filing dates for a typical autónomo who files VAT every quarter, based on the 2026 calendars. **When a date falls on a weekend or public holiday, the deadline moves to the next working day.** The tables below already show the moved dates: for example, 25 April 2026 was a Saturday, so the April returns were due on Monday 27 April 2026.

Each territory publishes its own tax calendar (*calendario fiscal*). Each tab below starts with a link to that territory's calendar.

## Add the dates to your calendar

- Araba / Álava: [calendar feed](https://autonomo.eus/calendar/araba.ics) (2026 deadlines, with reminders a week and a day before)
- Bizkaia: [calendar feed](https://autonomo.eus/calendar/bizkaia.ics) (2026 deadlines, with reminders a week and a day before)
- Gipuzkoa: [calendar feed](https://autonomo.eus/calendar/gipuzkoa.ics) (2026 deadlines, with reminders a week and a day before)

Add the feed once to Google Calendar, Apple Calendar or Outlook and the dates stay up to date. Each deadline comes with a reminder a week before and a day before. The feed sends nothing back to us: your calendar app simply downloads the file.

## Your 2026 deadlines

### Álava

Official calendar: [Álava 2026 tax calendar](https://web.araba.eus/es/hacienda/calendario-fiscal), with a [PDF of the 2026 calendar](https://web.araba.eus/documents/1247685/3486603/CALENDARIO+FISCAL_2026_es_OK.pdf/4f78d99a-fa5e-a6cf-d4b8-802e29c52c95?t=1776074957989) and one PDF for each month.

| 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. Only in your first year of activity. From your second year, Hacienda charges it for you. |
| **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 25 June. |
| **Monday 27 April 2026** | 303, 349 | File the modelo 303 (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. Only in your first year of activity. From your second year, Hacienda charges it for you. |
| **Thursday 25 June 2026** | 100 | Last day to file your 2025 income tax return (Renta, modelo 100). |
| **Monday 27 July 2026** | 303, 349 | File the modelo 303 (VAT) and the modelo 349 (EU sales list) for April to June. Moved from 25 July, a public holiday. |
| **Monday 10 August 2026** | 130 | File and pay the modelo 130 for April to June. Only in your first year of activity. From your second year, Hacienda charges it for you. |
| **Monday 26 October 2026** | 303, 349 | File the modelo 303 (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. Only in your first year of activity. From your second year, Hacienda charges it for you. |
| **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. Only in your first year of activity. Expected date, from this year's pattern. Confirm it when the 2027 calendar is published. |

From your second year, Hacienda charges the modelo 130 for you, so the modelo 130 dates only matter in your first year.

### Bizkaia

Official calendar: [Bizkaia 2026 tax calendar (PDF)](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026).

| 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 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. |

In Bizkaia the fourth quarter has no modelo 303: the modelo 390 settles it in January.

### Gipuzkoa

Official calendar: [Gipuzkoa 2026 tax calendar](https://www.gipuzkoa.eus/es/web/ogasuna/-/2026ko-zerga-egutegia), with the [2026 calendar poster (PDF)](https://www.gipuzkoa.eus/documents/2456431/2504148/2026+PosterCalendario+fiscal.pdf/724676db-45ae-412a-ae39-4af522ec3c6c?t=1766485601547) and a [searchable online calendar](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal).

| 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** | 100 | Last day to file your 2025 income tax return (Renta, modelo 100). |
| **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 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. |

In Gipuzkoa the quarterly VAT return is the modelo 300, and the fourth quarter goes on the annual modelo 390 in January.

If your EU sales are over €50,000 a quarter, you file the modelo 349 every month.

## Official sources

- [Bizkaia: 2026 tax calendar](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026) and [Renta 2025 campaign dates](https://www.bizkaia.eus/es/web/comunicacion/noticias/-/news/detailView/apirilaren-15ean-hasiko-da-bizkaian-errentaren-aitorpena-modu-digitalean-telefonoz-edo-aurrez-aurre-aurkezteko-epea)
- [Gipuzkoa: modelo 130](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/130), [modelo 300](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/300) and [modelo 347](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/347)
- [Álava: 2026 tax calendar](https://web.araba.eus/es/hacienda/calendario-fiscal) and [2026 calendar PDF](https://web.araba.eus/documents/1247685/3486603/CALENDARIO+FISCAL_2026_es_OK.pdf/4f78d99a-fa5e-a6cf-d4b8-802e29c52c95?t=1776074957989)
- [Gipuzkoa: 2026 tax calendar](https://www.gipuzkoa.eus/es/web/ogasuna/-/2026ko-zerga-egutegia) and [2026 calendar poster](https://www.gipuzkoa.eus/documents/2456431/2504148/2026+PosterCalendario+fiscal.pdf/724676db-45ae-412a-ae39-4af522ec3c6c?t=1766485601547)
- [Basque Government: 2026 public holidays (PDF)](https://www.euskadi.eus/contenidos/informacion/5907/es_2296/Calendario-laboral-2026.pdf)

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