# Tax calendar of a lawyer with a rented office: no 130, and a 115

> With what Marta answers in the questionnaire, Mis Obligaciones suggests 7 forms and 30 deadlines in 2026: 115, 303, 390, RETA, 180, 347, 100. It comes from the same rules as the app and from the official calendar of Mainland Spain and the Balearic Islands.

- Address: https://misobligaciones.com/en/ejemplos/abogada-con-despacho/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Who:** Marta
- **For those taxed in:** Mainland Spain and the Balearic Islands
- **Forms:** 115, 303, 390, RETA, 180, 347, 100
- **Deadlines in 2026:** 30

## What they answer in the questionnaire

Marta (made up) is a lawyer in Valencia. Almost all her clients are companies that withhold income tax (IRPF) on each invoice, so more than 70% of her income is already subject to withholding. She rents an office and withholds tax from the landlord, and with one of her clients she goes over €3,005.06 in the year.

- Works as self-employed (autónomo)
- Tax residence in Mainland Spain and the Balearic Islands
- VAT under the general scheme
- Income tax (IRPF) under simplified direct assessment
- Pays contributions as self-employed
- At least 70% of what it invoices is subject to withholding
- Rents premises and withholds tax from the landlord
- Goes over €3,005.06 a year with some customer or supplier

## The forms suggested, and why

Each form comes from an answer. The “why” column is what the app shows in the review, before anything goes into the list.

| Form | Why | Due in 2026 |
| --- | --- | --- |
| [Modelo 115](https://misobligaciones.com/en/modelos/115/) | Pays rent on business premises with withholding. | 20 Jan, 20 Apr, 20 Jul, 20 Oct, 20 Jan |
| [Modelo 303](https://misobligaciones.com/en/modelos/303/) | Settles VAT (or IGIC): every quarter, or every month if it is a large business or is in the monthly refund scheme. | 30 Jan, 20 Apr, 20 Jul, 20 Oct, 1 Feb |
| [Modelo 390](https://misobligaciones.com/en/modelos/390/) | Anyone who settles VAT also files the summary for the year. | 30 Jan, 1 Feb |
| [RETA](https://misobligaciones.com/en/modelos/reta/) | Pays contributions as self-employed: the contribution is charged every month. | 30 Jan, 27 Feb, 31 Mar, 30 Apr, 29 May, 30 Jun, 31 Jul, 31 Aug, 30 Sep, 30 Oct, 30 Nov, 31 Dec |
| [Modelo 180](https://misobligaciones.com/en/modelos/180/) | Anyone who withholds on rent also files the summary for the year. | 2 Feb, 1 Feb |
| [Modelo 347](https://misobligaciones.com/en/modelos/347/) | Goes over €3,005.06 in the year with some customer or supplier. | 2 Mar, 1 Mar |
| [Modelo 100](https://misobligaciones.com/en/modelos/100/) | As a self-employed person, files the income tax return. | 30 Jun, 30 Jun |

## Their 2026, deadline by deadline

| Last day | Form | Period |
| --- | --- | --- |
| 20 January 2026 | [Modelo 115](https://misobligaciones.com/en/modelos/115/) | 4T 2025 |
| 30 January 2026 | [Modelo 303](https://misobligaciones.com/en/modelos/303/) | 4T 2025 |
| 30 January 2026 | [Modelo 390](https://misobligaciones.com/en/modelos/390/) | 2025 |
| 30 January 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | enero 2026 |
| 2 February 2026 | [Modelo 180](https://misobligaciones.com/en/modelos/180/) | 2025 |
| 27 February 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | febrero 2026 |
| 2 March 2026 | [Modelo 347](https://misobligaciones.com/en/modelos/347/) | 2025 |
| 31 March 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | marzo 2026 |
| 20 April 2026 | [Modelo 115](https://misobligaciones.com/en/modelos/115/) | 1T 2026 |
| 20 April 2026 | [Modelo 303](https://misobligaciones.com/en/modelos/303/) | 1T 2026 |
| 30 April 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | abril 2026 |
| 29 May 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | mayo 2026 |
| 30 June 2026 | [Modelo 100](https://misobligaciones.com/en/modelos/100/) | 2025 |
| 30 June 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | junio 2026 |
| 20 July 2026 | [Modelo 115](https://misobligaciones.com/en/modelos/115/) | 2T 2026 |
| 20 July 2026 | [Modelo 303](https://misobligaciones.com/en/modelos/303/) | 2T 2026 |
| 31 July 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | julio 2026 |
| 31 August 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | agosto 2026 |
| 30 September 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | septiembre 2026 |
| 20 October 2026 | [Modelo 115](https://misobligaciones.com/en/modelos/115/) | 3T 2026 |
| 20 October 2026 | [Modelo 303](https://misobligaciones.com/en/modelos/303/) | 3T 2026 |
| 30 October 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | octubre 2026 |
| 30 November 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | noviembre 2026 |
| 31 December 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | diciembre 2026 |
| 20 January 2027 * | [Modelo 115](https://misobligaciones.com/en/modelos/115/) | 4T 2026 |
| 1 February 2027 * | [Modelo 180](https://misobligaciones.com/en/modelos/180/) | 2026 |
| 1 February 2027 * | [Modelo 303](https://misobligaciones.com/en/modelos/303/) | 4T 2026 |
| 1 February 2027 * | [Modelo 390](https://misobligaciones.com/en/modelos/390/) | 2026 |
| 1 March 2027 * | [Modelo 347](https://misobligaciones.com/en/modelos/347/) | 2026 |
| 30 June 2027 * | [Modelo 100](https://misobligaciones.com/en/modelos/100/) | 2026 |

> * Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.

## Before you copy it

This is an example with a made-up person. Your case may have exceptions that a questionnaire cannot see: Mis Obligaciones suggests and you review, and if you have someone who advises you, you show it to them.

## How to check it yourself

1. Open Mis Obligaciones and create your account, or sign in with yours.
2. In the questionnaire (“Cuéntanos tu actividad y te proponemos el calendario del año”, “Tell us what you do and we will suggest the year’s calendar”), answer as Marta.
3. Review the suggestion: each deadline has its reason and the link to its official page.
4. Press “Añadir 30 plazos a mi lista” (“Add 30 deadlines to my list”). Those already past can be marked as filed in one go.

## Frequently asked questions

### How many deadlines does Marta have in 2026?

30, from 7 forms: 115, 303, 390, RETA, 180, 347, 100. It is Mis Obligaciones’s suggestion based on their answers; Marta reviews it before accepting it.

### How do I get my own calendar?

Open Mis Obligaciones and answer the questionnaire: your legal form (self-employed or company), where you are taxed, your VAT and income tax schemes, whether you have employees, whether you rent premises… It suggests the forms for the year, each one with its reason, and nothing goes into your list until you accept it.

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Mainland Spain and the Balearic Islands](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual.html) — Agencia Tributaria