# Mis Obligaciones > App to keep track of the tax and Social Security obligations of the self-employed and small businesses in Spain: every form and every contribution with its due date, and a reminder before the day comes. Each link leads to the Markdown version of a page on this site, with the same text, its tables and its sources. The deadlines come from the official calendars of each tax authority, the same ones the app uses, and each page says when they were consulted. - This is information to help you find your way, not tax advice: Mis Obligaciones suggests a calendar and sends reminders; it files nothing and does not connect to any authority. - Calendars last consulted on 2026-09-21. ## To get started - [Home page](https://misobligaciones.com/en/index.md): A tax calendar suggested from what you do for a living: every form, every contribution and every due date, with a reminder before the day comes. For the self-employed (autónomos) and small businesses in Spain. No ads, no tracking. - [Spanish tax and Social Security forms: what each one is and when it falls due](https://misobligaciones.com/en/modelos.md): Guides 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. - [2026 tax calendar: Agencia Tributaria and Seguridad Social](https://misobligaciones.com/en/calendario-fiscal-2026.md): The 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json. - [Tax calendar examples: what a self-employed person or a company files](https://misobligaciones.com/en/ejemplos.md): 7 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. - [What happens if you file a Spanish tax form late: surcharges, penalties and interest](https://misobligaciones.com/en/fuera-de-plazo.md): What it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges. - [Spanish tax glossary for the self-employed and small businesses](https://misobligaciones.com/en/glosario.md): What an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source. ## Tax calendars - [2026 tax calendar: Agencia Tributaria and Seguridad Social](https://misobligaciones.com/en/calendario-fiscal-2026.md): The 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-comun.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-comun.json) - [2026 tax calendar for Canary Islands](https://misobligaciones.com/en/calendario-fiscal-2026/canarias.md): The 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. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-canarias.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-canarias.json) - [2026 tax calendar for Álava](https://misobligaciones.com/en/calendario-fiscal-2026/alava.md): The 123 deadlines of 2026 in Álava, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-alava.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-alava.json) - [2026 tax calendar for Bizkaia](https://misobligaciones.com/en/calendario-fiscal-2026/bizkaia.md): The 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. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-bizkaia.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-bizkaia.json) - [2026 tax calendar for Gipuzkoa](https://misobligaciones.com/en/calendario-fiscal-2026/gipuzkoa.md): The 123 deadlines of 2026 in Gipuzkoa, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-gipuzkoa.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-gipuzkoa.json) - [2026 tax calendar for Navarre](https://misobligaciones.com/en/calendario-fiscal-2026/navarra.md): The 125 deadlines of 2026 in Navarre, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json. - Data: [ICS](https://misobligaciones.com/datos/calendario-fiscal-2026-navarra.ics), [JSON](https://misobligaciones.com/datos/calendario-fiscal-2026-navarra.json) ## Forms: Mainland Spain and the Balearic Islands - [Modelo 303: IVA. Autoliquidación](https://misobligaciones.com/en/modelos/303.md): Who files form 303 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 390: IVA. Declaración-resumen anual](https://misobligaciones.com/en/modelos/390.md): Who files form 390 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 130: IRPF. Pago fraccionado. Estimación directa](https://misobligaciones.com/en/modelos/130.md): Who files form 130 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 131: IRPF. Pago fraccionado. Estimación objetiva](https://misobligaciones.com/en/modelos/131.md): Who files form 131 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 111: Retenciones e ingresos a cuenta. Trabajo, actividades económicas, premios e imputaciones de renta](https://misobligaciones.com/en/modelos/111.md): Who files form 111 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 115: Retenciones e ingresos a cuenta. Arrendamiento o subarrendamiento de inmuebles urbanos](https://misobligaciones.com/en/modelos/115.md): Who files form 115 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 123: Retenciones e ingresos a cuenta. Determinados rendimientos del capital mobiliario o determinadas rentas](https://misobligaciones.com/en/modelos/123.md): Who files form 123 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 216: IRNR. Retenciones e ingresos a cuenta. Rentas sin establecimiento permanente](https://misobligaciones.com/en/modelos/216.md): Who files form 216 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 180: Resumen anual de retenciones. Arrendamiento de inmuebles urbanos](https://misobligaciones.com/en/modelos/180.md): Who files form 180 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 190: Resumen anual de retenciones. Trabajo, actividades económicas, premios e imputaciones](https://misobligaciones.com/en/modelos/190.md): Who files form 190 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 193: Resumen anual de retenciones. Capital mobiliario y determinadas rentas](https://misobligaciones.com/en/modelos/193.md): Who files form 193 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 296: IRNR. Resumen anual de retenciones (sin establecimiento permanente)](https://misobligaciones.com/en/modelos/296.md): Who files form 296 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 184: Declaración informativa anual. Entidades en régimen de atribución de rentas](https://misobligaciones.com/en/modelos/184.md): Who files form 184 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 347: Declaración anual de operaciones con terceras personas](https://misobligaciones.com/en/modelos/347.md): Who files form 347 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 349: Declaración recapitulativa de operaciones intracomunitarias](https://misobligaciones.com/en/modelos/349.md): Who files form 349 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 369: IVA. Ventanilla única (OSS/IOSS). Autoliquidación](https://misobligaciones.com/en/modelos/369.md): Who files form 369 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 100: IRPF. Declaración anual (Renta)](https://misobligaciones.com/en/modelos/100.md): Who files form 100 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 200: Impuesto sobre Sociedades. Declaración anual](https://misobligaciones.com/en/modelos/200.md): Who files form 200 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 202: Impuesto sobre Sociedades. Pago fraccionado](https://misobligaciones.com/en/modelos/202.md): Who files form 202 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 232: Declaración informativa de operaciones vinculadas y con paraísos fiscales](https://misobligaciones.com/en/modelos/232.md): Who files form 232 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Modelo 036: Declaración censal de alta, modificación y baja](https://misobligaciones.com/en/modelos/036.md): Who files form 036 in Mainland Spain and the Balearic Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency). - [Cuota mensual de autónomos (RETA)](https://misobligaciones.com/en/modelos/reta.md): Who pays or files “Cuota mensual de autónomos (RETA)”, all its 2026 deadlines and the official Seguridad Social (Social Security) links. - [Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)](https://misobligaciones.com/en/modelos/ss-rg.md): Who pays or files “Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)”, all its 2026 deadlines and the official Seguridad Social (Social Security) links. - [Regularización anual de la cotización de autónomos por rendimientos reales](https://misobligaciones.com/en/modelos/reta-reg.md): Who pays or files “Regularización anual de la cotización de autónomos por rendimientos reales”, all its 2026 deadlines and the official Seguridad Social (Social Security) links. - [Cambio de base de cotización y comunicación de rendimientos previstos (autónomos)](https://misobligaciones.com/en/modelos/reta-base.md): Who pays or files “Cambio de base de cotización y comunicación de rendimientos previstos (autónomos)”, all its 2026 deadlines and the official Seguridad Social (Social Security) links. ## Forms: Canary Islands - [Modelo 420 of Canary Islands: Impuesto General Indirecto Canario. Régimen general. Autoliquidación trimestral](https://misobligaciones.com/en/modelos/canarias/420.md): Who files form 420 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 417 of Canary Islands: Suministro Inmediato de Información. Autoliquidación](https://misobligaciones.com/en/modelos/canarias/417.md): Who files form 417 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 421 of Canary Islands: Régimen simplificado. Declaración-liquidación trimestral](https://misobligaciones.com/en/modelos/canarias/421.md): Who files form 421 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 425 of Canary Islands: Declaración-resumen anual del IGIC](https://misobligaciones.com/en/modelos/canarias/425.md): Who files form 425 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 415 of Canary Islands: Declaración anual de operaciones con terceras personas](https://misobligaciones.com/en/modelos/canarias/415.md): Who files form 415 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 416 of Canary Islands: Declaración anual de operaciones exentas por aplicación del artículo 25 de la Ley 19/1994](https://misobligaciones.com/en/modelos/canarias/416.md): Who files form 416 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 418 of Canary Islands: Régimen especial del grupo de entidades. Autoliquidación individual](https://misobligaciones.com/en/modelos/canarias/418.md): Who files form 418 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 419 of Canary Islands: Régimen especial del grupo de entidades. Autoliquidación agregada](https://misobligaciones.com/en/modelos/canarias/419.md): Who files form 419 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 412 of Canary Islands: Autoliquidación ocasional](https://misobligaciones.com/en/modelos/canarias/412.md): Who files form 412 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 424 of Canary Islands: Régimen especial de comerciantes minoristas](https://misobligaciones.com/en/modelos/canarias/424.md): Who files form 424 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 422 of Canary Islands: Solicitud de reintegro de compensaciones del régimen especial de la agricultura y ganadería](https://misobligaciones.com/en/modelos/canarias/422.md): Who files form 422 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 400 of Canary Islands: Declaración censal de comienzo, modificación o cese (IGIC)](https://misobligaciones.com/en/modelos/canarias/400.md): Who files form 400 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 450 of Canary Islands: AIEM. Régimen general/simplificado. Autoliquidación trimestral](https://misobligaciones.com/en/modelos/canarias/450.md): Who files form 450 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). - [Modelo 455 of Canary Islands: AIEM. Declaración-resumen anual](https://misobligaciones.com/en/modelos/canarias/455.md): Who files form 455 in Canary Islands, all its 2026 deadlines according to the official calendar, and the links to the website of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). ## Forms: Álava - [Modelo 303 of Álava: IVA. Autoliquidación](https://misobligaciones.com/en/modelos/alava/303.md): Who files form 303 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 390 of Álava: IVA. Declaración-liquidación anual (régimen general)](https://misobligaciones.com/en/modelos/alava/390.md): Who files form 390 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 130 of Álava: Pagos fraccionados IRPF. Actividades empresariales y profesionales](https://misobligaciones.com/en/modelos/alava/130.md): Who files form 130 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 110 of Álava: Retenciones de trabajo, actividades económicas, premios (trimestral)](https://misobligaciones.com/en/modelos/alava/110.md): Who files form 110 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 111 of Álava: Retenciones de trabajo, actividades económicas, premios (mensual, grandes empresas)](https://misobligaciones.com/en/modelos/alava/111.md): Who files form 111 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 115-A of Álava: Retenciones sobre arrendamiento de inmuebles urbanos](https://misobligaciones.com/en/modelos/alava/115-a.md): Who files form 115-A in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 123 of Álava: Retenciones sobre capital mobiliario](https://misobligaciones.com/en/modelos/alava/123.md): Who files form 123 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 180 of Álava: Resumen anual de retenciones sobre arrendamientos](https://misobligaciones.com/en/modelos/alava/180.md): Who files form 180 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 190 of Álava: Resumen anual de retenciones de trabajo y actividades económicas](https://misobligaciones.com/en/modelos/alava/190.md): Who files form 190 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 193 of Álava: Resumen anual de retenciones sobre capital mobiliario](https://misobligaciones.com/en/modelos/alava/193.md): Who files form 193 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 347 of Álava: Declaración anual de operaciones con terceras personas](https://misobligaciones.com/en/modelos/alava/347.md): Who files form 347 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 349 of Álava: Declaración recapitulativa de operaciones intracomunitarias](https://misobligaciones.com/en/modelos/alava/349.md): Who files form 349 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 200 of Álava: Impuesto sobre Sociedades (220: grupos)](https://misobligaciones.com/en/modelos/alava/200.md): Who files form 200 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 203/223 of Álava: Pago fraccionado del Impuesto sobre Sociedades (normativa de los Territorios Históricos)](https://misobligaciones.com/en/modelos/alava/203-223.md): Who files form 203/223 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 202/222 of Álava: Pago fraccionado del Impuesto sobre Sociedades (normativa común o de Navarra)](https://misobligaciones.com/en/modelos/alava/202-222.md): Who files form 202/222 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). - [Modelo 100 of Álava: IRPF (campaña 2025)](https://misobligaciones.com/en/modelos/alava/100.md): Who files form 100 in Álava, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Álava (Álava’s own tax authority). ## Forms: Bizkaia - [Modelo 303 of Bizkaia: Autoliquidación del Impuesto sobre el Valor Añadido](https://misobligaciones.com/en/modelos/bizkaia/303.md): Who files form 303 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 390 of Bizkaia: IVA. Régimen general. Declaración-liquidación final (anual)](https://misobligaciones.com/en/modelos/bizkaia/390.md): Who files form 390 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 130 of Bizkaia: Pago fraccionado. Renta de las Personas Físicas. Empresarios y profesionales](https://misobligaciones.com/en/modelos/bizkaia/130.md): Who files form 130 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 110 of Bizkaia: Retenciones e ingresos a cuenta de trabajo, actividades económicas y premios (trimestral)](https://misobligaciones.com/en/modelos/bizkaia/110.md): Who files form 110 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 115 of Bizkaia: Retenciones sobre rendimientos del arrendamiento de inmuebles urbanos](https://misobligaciones.com/en/modelos/bizkaia/115.md): Who files form 115 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 123 of Bizkaia: Retenciones sobre rendimientos de capital mobiliario (excepto cuentas bancarias)](https://misobligaciones.com/en/modelos/bizkaia/123.md): Who files form 123 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 111 of Bizkaia: Retenciones de trabajo, actividades económicas y premios (mensual)](https://misobligaciones.com/en/modelos/bizkaia/111.md): Who files form 111 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 180 of Bizkaia: Resumen anual de retenciones sobre arrendamientos de inmuebles urbanos](https://misobligaciones.com/en/modelos/bizkaia/180.md): Who files form 180 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 190 of Bizkaia: Resumen anual de retenciones de trabajo, actividades económicas y premios](https://misobligaciones.com/en/modelos/bizkaia/190.md): Who files form 190 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 193 of Bizkaia: Resumen anual de retenciones sobre capital mobiliario (excepto cuentas bancarias)](https://misobligaciones.com/en/modelos/bizkaia/193.md): Who files form 193 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 347 of Bizkaia: Declaración anual de operaciones con terceras personas](https://misobligaciones.com/en/modelos/bizkaia/347.md): Who files form 347 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 349 of Bizkaia: Resumen recapitulativo de operaciones con sujetos pasivos de la UE](https://misobligaciones.com/en/modelos/bizkaia/349.md): Who files form 349 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 200 of Bizkaia: Impuesto sobre Sociedades. Régimen individual](https://misobligaciones.com/en/modelos/bizkaia/200.md): Who files form 200 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 203/223 of Bizkaia: Impuesto sobre Sociedades. Pago fraccionado de normativa foral](https://misobligaciones.com/en/modelos/bizkaia/203-223.md): Who files form 203/223 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 218/222 of Bizkaia: Impuesto sobre Sociedades. Pago fraccionado de normativa estatal](https://misobligaciones.com/en/modelos/bizkaia/218-222.md): Who files form 218/222 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 100 of Bizkaia: Impuesto sobre la Renta de las Personas Físicas (campaña 2025)](https://misobligaciones.com/en/modelos/bizkaia/100.md): Who files form 100 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 140 of Bizkaia: LROE de personas físicas y ERAR (Batuz). Declaración informativa del Libro Registro de Operaciones Económicas](https://misobligaciones.com/en/modelos/bizkaia/140.md): Who files form 140 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). - [Modelo 240 of Bizkaia: LROE de personas jurídicas y establecimientos permanentes de no residentes (Batuz)](https://misobligaciones.com/en/modelos/bizkaia/240.md): Who files form 240 in Bizkaia, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). ## Forms: Gipuzkoa - [Modelo 300 of Gipuzkoa: Declaración-liquidación trimestral de IVA. Régimen General](https://misobligaciones.com/en/modelos/gipuzkoa/300.md): Who files form 300 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 320 of Gipuzkoa: Declaración-liquidación mensual de IVA. Grandes empresas](https://misobligaciones.com/en/modelos/gipuzkoa/320.md): Who files form 320 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 390 of Gipuzkoa: Declaración-liquidación anual del IVA](https://misobligaciones.com/en/modelos/gipuzkoa/390.md): Who files form 390 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 130 of Gipuzkoa: Pagos fraccionados. Contribuyentes del IRPF que ejercen actividades económicas](https://misobligaciones.com/en/modelos/gipuzkoa/130.md): Who files form 130 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 110 of Gipuzkoa: Retenciones de trabajo, actividades económicas y premios (trimestral)](https://misobligaciones.com/en/modelos/gipuzkoa/110.md): Who files form 110 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 111 of Gipuzkoa: Retenciones de trabajo, actividades económicas y premios (mensual)](https://misobligaciones.com/en/modelos/gipuzkoa/111.md): Who files form 111 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 115 of Gipuzkoa: Retenciones sobre arrendamientos de inmuebles urbanos](https://misobligaciones.com/en/modelos/gipuzkoa/115.md): Who files form 115 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 123 of Gipuzkoa: Retenciones sobre rendimientos de capital mobiliario](https://misobligaciones.com/en/modelos/gipuzkoa/123.md): Who files form 123 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 180 of Gipuzkoa: Resumen anual de retenciones sobre arrendamientos de inmuebles urbanos](https://misobligaciones.com/en/modelos/gipuzkoa/180.md): Who files form 180 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 190 of Gipuzkoa: Resumen anual de retenciones de trabajo, actividades económicas y premios](https://misobligaciones.com/en/modelos/gipuzkoa/190.md): Who files form 190 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 193 of Gipuzkoa: Resumen anual de retenciones sobre rentas y rendimientos de capital mobiliario](https://misobligaciones.com/en/modelos/gipuzkoa/193.md): Who files form 193 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 347 of Gipuzkoa: Declaración anual de operaciones con terceras personas](https://misobligaciones.com/en/modelos/gipuzkoa/347.md): Who files form 347 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 349 of Gipuzkoa: Resumen recapitulativo de operaciones con sujetos pasivos de la UE](https://misobligaciones.com/en/modelos/gipuzkoa/349.md): Who files form 349 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 200 of Gipuzkoa: Impuesto sobre Sociedades e IRNR (establecimientos permanentes)](https://misobligaciones.com/en/modelos/gipuzkoa/200.md): Who files form 200 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 203 of Gipuzkoa: Pagos fraccionados del Impuesto sobre Sociedades (normativa foral)](https://misobligaciones.com/en/modelos/gipuzkoa/203.md): Who files form 203 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 202 of Gipuzkoa: Pagos fraccionados del Impuesto sobre Sociedades (normativa estatal)](https://misobligaciones.com/en/modelos/gipuzkoa/202.md): Who files form 202 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). - [Modelo 109 of Gipuzkoa: Impuesto sobre la Renta de las Personas Físicas (campaña 2025)](https://misobligaciones.com/en/modelos/gipuzkoa/109.md): Who files form 109 in Gipuzkoa, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). ## Forms: Navarre - [Modelo F69 of Navarre: Declaración-liquidación trimestral del IVA (régimen general y simplificado)](https://misobligaciones.com/en/modelos/navarra/f69.md): Who files form F69 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo F66 of Navarre: Declaración-liquidación mensual del IVA (grandes empresas y devolución mensual)](https://misobligaciones.com/en/modelos/navarra/f66.md): Who files form F66 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 130 of Navarre: Pago fraccionado IRPF (empresarios y profesionales)](https://misobligaciones.com/en/modelos/navarra/130.md): Who files form 130 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 715 of Navarre: Retenciones IRPF trimestrales: trabajo, profesionales, agrícolas y premios (equivalente al 111/110)](https://misobligaciones.com/en/modelos/navarra/715.md): Who files form 715 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 759 of Navarre: Retenciones trimestrales por arrendamiento de inmuebles urbanos (equivalente al 115)](https://misobligaciones.com/en/modelos/navarra/759.md): Who files form 759 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 716 of Navarre: Retenciones trimestrales de capital mobiliario (equivalente al 123)](https://misobligaciones.com/en/modelos/navarra/716.md): Who files form 716 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 190 of Navarre: Resumen anual de retenciones: trabajo, profesionales, agrícolas y premios](https://misobligaciones.com/en/modelos/navarra/190.md): Who files form 190 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 180 of Navarre: Resumen anual de retenciones sobre arrendamientos de inmuebles urbanos](https://misobligaciones.com/en/modelos/navarra/180.md): Who files form 180 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 193 of Navarre: Resumen anual de retenciones de capital mobiliario](https://misobligaciones.com/en/modelos/navarra/193.md): Who files form 193 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo F50 of Navarre: Declaración anual de operaciones con terceras personas (equivalente al 347)](https://misobligaciones.com/en/modelos/navarra/f50.md): Who files form F50 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo 349 of Navarre: Declaración recapitulativa de operaciones intracomunitarias](https://misobligaciones.com/en/modelos/navarra/349.md): Who files form 349 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo S90 of Navarre: Impuesto sobre Sociedades (220: grupos fiscales)](https://misobligaciones.com/en/modelos/navarra/s90.md): Who files form S90 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo S91 of Navarre: Pago a cuenta del Impuesto sobre Sociedades](https://misobligaciones.com/en/modelos/navarra/s91.md): Who files form S91 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). - [Modelo F93 of Navarre: IRPF. Declaración-autoliquidación (campaña 2025)](https://misobligaciones.com/en/modelos/navarra/f93.md): Who files form F93 in Navarre, all its 2026 deadlines according to the official calendar, and the links to the website of the Hacienda Foral de Navarra (Navarre’s own tax authority). ## Examples - [Tax calendar of a self-employed designer: VAT, income tax instalment and contribution](https://misobligaciones.com/en/ejemplos/disenadora-autonoma.md): Lucía, a self-employed graphic designer in Madrid, and the forms 303, 130, 390 and 100 and the self-employed contribution that come up for her in the year. - [Tax calendar of a plumber under modules: the 131 instead of the 130](https://misobligaciones.com/en/ejemplos/fontanero-en-modulos.md): Andrés, a plumber in Zaragoza under objective assessment and the simplified VAT scheme: why he files the 131 and not the 130. - [Tax calendar of a lawyer with a rented office: no 130, and a 115](https://misobligaciones.com/en/ejemplos/abogada-con-despacho.md): Marta, a self-employed lawyer in Valencia: why she does not file the 130, and the 115 and 180 for the rent of her office. - [Tax calendar of an online shop (S. L.) that sells across Europe](https://misobligaciones.com/en/ejemplos/tienda-online-sl.md): An S. L. with employees that buys in Germany and sells to consumers in France and Italy: 303, 349, 369, 111, 200, 202 and employees’ social security contributions. - [Tax calendar of a self-employed person in the Canary Islands: IGIC at the ATC and the rest at the AEAT](https://misobligaciones.com/en/ejemplos/desarrollador-en-canarias.md): Iván, a web developer in Las Palmas de Gran Canaria: the IGIC 420 and 425 at the Agencia Tributaria Canaria, and the 130, the 111 and the income tax return at the AEAT. - [Tax calendar of a carpenter in Bizkaia: the foral tax authority, Batuz and one employee](https://misobligaciones.com/en/ejemplos/carpinteria-en-bizkaia.md): Jon, a self-employed carpenter in Getxo with one employee and a rented workshop: the forms of the Hacienda Foral de Bizkaia, with the Batuz 140. - [Tax calendar of a company in Navarre: F69, S90 and 715](https://misobligaciones.com/en/ejemplos/consultora-en-navarra.md): A consultancy S. L. in Pamplona that pays out dividends: the F69 for VAT, the S90 and S91 for corporate tax and the 715 and 716 withholdings. ## The project - [The app in the browser](https://misobligaciones.com/app/) - [Privacy](https://misobligaciones.com/privacidad/) - [Legal notice](https://misobligaciones.com/aviso/) - [Terms of use](https://misobligaciones.com/condiciones/) - [Contact](https://misobligaciones.com/contacto/) - [Sitemap](https://misobligaciones.com/sitemap.xml) ## Optional - [Castellano](https://misobligaciones.com/llms.txt) - [Català](https://misobligaciones.com/ca/llms.txt) - [Galego](https://misobligaciones.com/gl/llms.txt) - [Euskara](https://misobligaciones.com/eu/llms.txt) - [llms-full.txt](https://misobligaciones.com/en/llms-full.txt): all the pages above in a single file