# Tax calendar of a self-employed person in the Canary Islands: IGIC at the ATC and the rest at the AEAT

> With what Iván answers in the questionnaire, Mis Obligaciones suggests 7 forms and 33 deadlines in 2026: 111, 130, RETA, 190, 420, 425, 100. It comes from the same rules as the app and from the official calendar of Canary Islands.

- Address: https://misobligaciones.com/en/ejemplos/desarrollador-en-canarias/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Who:** Iván
- **For those taxed in:** Canary Islands
- **Forms:** 111, 130, RETA, 190, 420, 425, 100
- **Deadlines in 2026:** 33

## What they answer in the questionnaire

Iván (made up) builds websites in Las Palmas de Gran Canaria, mostly for private individuals and small shops, so almost nothing he invoices is subject to withholding. He subcontracts the design to a professional from whom he withholds income tax (IRPF). There is no VAT in the Canary Islands: he invoices with IGIC.

- Works as self-employed (autónomo)
- Tax residence in Canary Islands
- VAT under the general scheme
- Income tax (IRPF) under simplified direct assessment
- Pays contributions as self-employed
- Pays professionals with withholding

## 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 111](https://misobligaciones.com/en/modelos/111/) | Withholds income tax (IRPF) from employees or professionals: it is paid in every quarter. | 20 Jan, 20 Apr, 20 Jul, 20 Oct, 20 Jan |
| [Modelo 130](https://misobligaciones.com/en/modelos/130/) | Self-employed under direct assessment with less than 70% of income subject to withholding, or under modules: an instalment every quarter. | 30 Jan, 20 Apr, 20 Jul, 20 Oct, 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 190](https://misobligaciones.com/en/modelos/190/) | Anyone who withholds income tax (IRPF) also files the summary for the year. | 2 Feb, 1 Feb |
| [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | Settles VAT (or IGIC): every quarter, or every month if it is a large business or is in the monthly refund scheme. | 3 Feb, 20 Apr, 20 Jul, 20 Oct, 1 Feb |
| [Modelo 425](https://misobligaciones.com/en/modelos/canarias/425/) | Anyone who settles VAT also files the summary for the year. | 3 Feb, 1 Feb |
| [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 111](https://misobligaciones.com/en/modelos/111/) | 4T 2025 |
| 30 January 2026 | [Modelo 130](https://misobligaciones.com/en/modelos/130/) | 4T 2025 |
| 30 January 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | enero 2026 |
| 2 February 2026 | [Modelo 190](https://misobligaciones.com/en/modelos/190/) | 2025 |
| 3 February 2026 | [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | 4T 2025 |
| 3 February 2026 | [Modelo 425](https://misobligaciones.com/en/modelos/canarias/425/) | 2025 |
| 27 February 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | febrero 2026 |
| 31 March 2026 * | [RETA](https://misobligaciones.com/en/modelos/reta/) | marzo 2026 |
| 20 April 2026 | [Modelo 111](https://misobligaciones.com/en/modelos/111/) | 1T 2026 |
| 20 April 2026 | [Modelo 130](https://misobligaciones.com/en/modelos/130/) | 1T 2026 |
| 20 April 2026 | [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | 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 111](https://misobligaciones.com/en/modelos/111/) | 2T 2026 |
| 20 July 2026 | [Modelo 130](https://misobligaciones.com/en/modelos/130/) | 2T 2026 |
| 20 July 2026 | [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | 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 111](https://misobligaciones.com/en/modelos/111/) | 3T 2026 |
| 20 October 2026 | [Modelo 130](https://misobligaciones.com/en/modelos/130/) | 3T 2026 |
| 20 October 2026 | [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | 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 111](https://misobligaciones.com/en/modelos/111/) | 4T 2026 |
| 1 February 2027 * | [Modelo 130](https://misobligaciones.com/en/modelos/130/) | 4T 2026 |
| 1 February 2027 * | [Modelo 190](https://misobligaciones.com/en/modelos/190/) | 2026 |
| 1 February 2027 | [Modelo 420](https://misobligaciones.com/en/modelos/canarias/420/) | 4T 2026 |
| 1 February 2027 | [Modelo 425](https://misobligaciones.com/en/modelos/canarias/425/) | 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 Iván.
3. Review the suggestion: each deadline has its reason and the link to its official page.
4. Press “Añadir 33 plazos a mi lista” (“Add 33 deadlines to my list”). Those already past can be marked as filed in one go.

## Frequently asked questions

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

33, from 7 forms: 111, 130, RETA, 190, 420, 425, 100. It is Mis Obligaciones’s suggestion based on their answers; Iván 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 Canary Islands](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/calendario_contribuyente_2026_pdf) — Agencia Tributaria Canaria
- [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