Spanish tax and Social Security forms: what each one is and when it falls due

Why there are six calendars

What is declared is similar everywhere, but who collects it, with which form and by which deadlines depends on where you are taxed.

• Mainland Spain and the Balearic Islands: The Agencia Tributaria (AEAT, the Spanish Tax Agency) handles VAT (IVA), personal income tax (IRPF) and corporate tax (impuesto sobre sociedades). The Seguridad Social (Social Security) is the same throughout Spain. See its forms.
• Canary Islands: There is no VAT (IVA) in the Canary Islands: there is IGIC, with its own forms (420, 421, 425…) at the Agencia Tributaria Canaria. Personal income tax (IRPF), corporate tax and withholdings stay with the AEAT. See its forms.
• Álava: Under the Concierto Económico (Economic Agreement), the Diputación Foral de Álava has its own tax authority, with its own forms and calendar. One difference you will notice: the personal income tax (IRPF) instalments are worked out and notified by the tax authority itself. See its forms.
• Bizkaia: Under the Concierto Económico (Economic Agreement), the Diputación Foral de Bizkaia has its own tax authority, with its own forms and calendar. With Batuz, income and expenses are also entered in an electronic record book (LROE, form 140). See its forms.
• Gipuzkoa: Under the Concierto Económico (Economic Agreement), the Diputación Foral de Gipuzkoa has its own tax authority, with its own forms and calendar: quarterly VAT (IVA) is the 300, not the 303, and income tax is the 109. See its forms.
• Navarre: Under the Convenio Económico (Economic Agreement), Navarre has its own tax authority and its forms have different numbers: VAT (IVA) is the F69, withholdings the 715 and income tax the F93. See its forms.

Ceuta and Melilla have no VAT (IVA) but IPSI, a tax run by each city. Mis Obligaciones does not have their calendar yet.

The same thing, at each tax authority

Each row is the same obligation and each column a tax authority. That way you can see at a glance that quarterly VAT is the 303 at the AEAT, the 420 in the Canary Islands, the 300 in Gipuzkoa and the F69 in Navarre.

Mainland Spain and the Balearic Islands

The Agencia Tributaria (AEAT, the Spanish Tax Agency) handles VAT (IVA), personal income tax (IRPF) and corporate tax (impuesto sobre sociedades). The Seguridad Social (Social Security) is the same throughout Spain.

All its deadlines, month by month: 2026 tax calendar.

Canary Islands

There is no VAT (IVA) in the Canary Islands: there is IGIC, with its own forms (420, 421, 425…) at the Agencia Tributaria Canaria. Personal income tax (IRPF), corporate tax and withholdings stay with the AEAT.

All its deadlines, month by month: the 2026 tax calendar for Canary Islands.

Personal income tax (IRPF), corporate tax and withholdings are filed with the AEAT, with the same forms and deadlines as on the mainland.

The Seguridad Social (the self-employed contribution and employees’ social security contributions) is the same as in the rest of Spain.

Álava

Under the Concierto Económico (Economic Agreement), the Diputación Foral de Álava has its own tax authority, with its own forms and calendar. One difference you will notice: the personal income tax (IRPF) instalments are worked out and notified by the tax authority itself.

All its deadlines, month by month: the 2026 tax calendar for Álava.

The Seguridad Social (the self-employed contribution and employees’ social security contributions) is the same as in the rest of Spain.

Bizkaia

Under the Concierto Económico (Economic Agreement), the Diputación Foral de Bizkaia has its own tax authority, with its own forms and calendar. With Batuz, income and expenses are also entered in an electronic record book (LROE, form 140).

All its deadlines, month by month: the 2026 tax calendar for Bizkaia.

The Seguridad Social (the self-employed contribution and employees’ social security contributions) is the same as in the rest of Spain.

Gipuzkoa

Under the Concierto Económico (Economic Agreement), the Diputación Foral de Gipuzkoa has its own tax authority, with its own forms and calendar: quarterly VAT (IVA) is the 300, not the 303, and income tax is the 109.

All its deadlines, month by month: the 2026 tax calendar for Gipuzkoa.

The Seguridad Social (the self-employed contribution and employees’ social security contributions) is the same as in the rest of Spain.

Navarre

Under the Convenio Económico (Economic Agreement), Navarre has its own tax authority and its forms have different numbers: VAT (IVA) is the F69, withholdings the 715 and income tax the F93.

All its deadlines, month by month: the 2026 tax calendar for Navarre.

The Seguridad Social (the self-employed contribution and employees’ social security contributions) is the same as in the rest of Spain.

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 Mainland Spain and the Balearic Islands Agencia Tributaria
2. 2026 tax calendar for Canary Islands Agencia Tributaria Canaria
3. 2026 tax calendar for Álava Diputación Foral de Álava
4. 2026 tax calendar for Bizkaia Diputación Foral de Bizkaia
5. 2026 tax calendar for Gipuzkoa Diputación Foral de Gipuzkoa
6. 2026 tax calendar for Gipuzkoa Diputación Foral de Gipuzkoa
7. 2026 tax calendar for Navarre Hacienda Foral de Navarra
8. 2026 tax calendar for Navarre Hacienda Foral de Navarra

Keep reading

• 2026 tax calendarThe 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.
• 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.
• GlossaryWhat an autoliquidación, the 70% rule, REDEME, SII, IGIC, the Concierto Económico or RETA are, explained in two sentences with their official source.
• Filing lateWhat 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.