Example
Tax calendar of a carpenter in Bizkaia: the foral tax authority, Batuz and one employee
With what Jon answers in the questionnaire, Mis Obligaciones suggests 11 forms and 55 deadlines in 2026: RETA, SS-RG, 110, 115, 130, 140, 180, 190, 390, 303, 100. It comes from the same rules as the app and from the official calendar of Bizkaia.
In a nutshell
- Who
- Jon
- For those taxed in
- Bizkaia
- Forms
- RETA, SS-RG, 110, 115, 130, 140, 180, 190, 390, 303, 100
- Deadlines in 2026
- 55
What they answer in the questionnaire
Jon (made up) runs a carpentry workshop in Getxo. He works with one employee, rents the workshop and withholds tax from the landlord, and invoices mostly private individuals. He is taxed by the Hacienda Foral de Bizkaia, which has its own forms and, with Batuz, the electronic record book.
- Works as self-employed (autónomo)
- Tax residence in Bizkaia
- VAT under the general scheme
- Income tax (IRPF) under simplified direct assessment
- Pays contributions as self-employed
- Has employees
- Rents premises and withholds tax from the landlord
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 |
|---|---|---|
| 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 |
| SS-RG | Has employees: their contributions are settled 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, 29 Jan |
| Modelo 110 | Withholds income tax (IRPF) from employees or professionals: it is paid in every quarter. | 2 Feb, 27 Apr, 27 Jul, 26 Oct, 1 Feb |
| Modelo 115 | Pays rent on business premises with withholding. | 2 Feb, 27 Apr, 27 Jul, 26 Oct, 1 Feb |
| Modelo 130 | Self-employed under direct assessment with less than 70% of income subject to withholding, or under modules: an instalment every quarter. | 2 Feb, 27 Apr, 27 Jul, 26 Oct, 1 Feb |
| Modelo 140 | Its tax authority requires income and expenses to be entered in its electronic record book, with a deadline every quarter. | 2 Feb, 27 Apr, 27 Jul, 26 Oct, 1 Feb |
| Modelo 180 | Anyone who withholds on rent also files the summary for the year. | 2 Feb, 1 Feb |
| Modelo 190 | Anyone who withholds income tax (IRPF) also files the summary for the year. | 2 Feb, 1 Feb |
| Modelo 390 | Anyone who settles VAT also files the summary for the year. | 2 Feb, 1 Feb |
| Modelo 303 | Settles VAT (or IGIC): every quarter, or every month if it is a large business or is in the monthly refund scheme. | 27 Apr, 27 Jul, 26 Oct |
| Modelo 100 | As a self-employed person, files the income tax return. | 30 Jun |
Their 2026, deadline by deadline
| Last day | Form | Period |
|---|---|---|
| 30 January 2026 * | RETA | enero 2026 |
| 30 January 2026 * | SS-RG | diciembre 2025 |
| 2 February 2026 | Modelo 110 | 4T 2025 |
| 2 February 2026 | Modelo 115 | 4T 2025 |
| 2 February 2026 | Modelo 130 | 4T 2025 |
| 2 February 2026 * | Modelo 140 | 4T 2025 |
| 2 February 2026 | Modelo 180 | 2025 |
| 2 February 2026 | Modelo 190 | 2025 |
| 2 February 2026 | Modelo 390 | 2025 |
| 27 February 2026 * | RETA | febrero 2026 |
| 27 February 2026 * | SS-RG | enero 2026 |
| 31 March 2026 * | RETA | marzo 2026 |
| 31 March 2026 * | SS-RG | febrero 2026 |
| 27 April 2026 | Modelo 110 | 1T 2026 |
| 27 April 2026 | Modelo 115 | 1T 2026 |
| 27 April 2026 | Modelo 130 | 1T 2026 |
| 27 April 2026 * | Modelo 140 | 1T 2026 |
| 27 April 2026 | Modelo 303 | 1T 2026 |
| 30 April 2026 * | RETA | abril 2026 |
| 30 April 2026 * | SS-RG | marzo 2026 |
| 29 May 2026 * | RETA | mayo 2026 |
| 29 May 2026 * | SS-RG | abril 2026 |
| 30 June 2026 | Modelo 100 | 2025 |
| 30 June 2026 * | RETA | junio 2026 |
| 30 June 2026 * | SS-RG | mayo 2026 |
| 27 July 2026 | Modelo 110 | 2T 2026 |
| 27 July 2026 | Modelo 115 | 2T 2026 |
| 27 July 2026 | Modelo 130 | 2T 2026 |
| 27 July 2026 * | Modelo 140 | 2T 2026 |
| 27 July 2026 | Modelo 303 | 2T 2026 |
| 31 July 2026 * | RETA | julio 2026 |
| 31 July 2026 * | SS-RG | junio 2026 |
| 31 August 2026 * | RETA | agosto 2026 |
| 31 August 2026 * | SS-RG | julio 2026 |
| 30 September 2026 * | RETA | septiembre 2026 |
| 30 September 2026 * | SS-RG | agosto 2026 |
| 26 October 2026 | Modelo 110 | 3T 2026 |
| 26 October 2026 | Modelo 115 | 3T 2026 |
| 26 October 2026 | Modelo 130 | 3T 2026 |
| 26 October 2026 * | Modelo 140 | 3T 2026 |
| 26 October 2026 | Modelo 303 | 3T 2026 |
| 30 October 2026 * | RETA | octubre 2026 |
| 30 October 2026 * | SS-RG | septiembre 2026 |
| 30 November 2026 * | RETA | noviembre 2026 |
| 30 November 2026 * | SS-RG | octubre 2026 |
| 31 December 2026 * | RETA | diciembre 2026 |
| 31 December 2026 * | SS-RG | noviembre 2026 |
| 29 January 2027 * | SS-RG | diciembre 2026 |
| 1 February 2027 * | Modelo 110 | 4T 2026 |
| 1 February 2027 * | Modelo 115 | 4T 2026 |
| 1 February 2027 * | Modelo 130 | 4T 2026 |
| 1 February 2027 * | Modelo 140 | 4T 2026 |
| 1 February 2027 * | Modelo 180 | 2026 |
| 1 February 2027 * | Modelo 190 | 2026 |
| 1 February 2027 * | Modelo 390 | 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.
Frequently asked questions
How many deadlines does Jon have in 2026?
55, from 11 forms: RETA, SS-RG, 110, 115, 130, 140, 180, 190, 390, 303, 100. It is Mis Obligaciones’s suggestion based on their answers; Jon 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.
Official sources
Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.
- 2026 tax calendar for Bizkaia Diputación Foral de Bizkaia
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
Keep reading
- Examples7 made-up profiles and the 2026 calendar that Mis Obligaciones’s rules give them: self-employed under direct assessment and under modules, companies, the Canary Islands, Bizkaia and Navarre.
- BizkaiaThe 128 deadlines of 2026 in Bizkaia, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- FormsGuides to 104 forms of the AEAT, the Canary Islands, the foral tax authorities and the Seguridad Social: who files them, their 2026 deadlines and their official links.
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.
Your deadlines, and only yours
Tell Mis Obligaciones what you do for a living and it suggests your calendar for the year, each form with its reason. You review it, and it reminds you a week before and the day before.