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

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.

Their 2026, deadline by deadline

* 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

Official sources

Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.

1. 2026 tax calendar for Canary Islands Agencia Tributaria Canaria
2. 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.
• Canary IslandsThe 118 deadlines of 2026 in Canary Islands, 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.