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Form guide

Modelo 123: Retenciones e ingresos a cuenta. Determinados rendimientos del capital mobiliario o determinadas rentas

Form 123 (Retenciones e ingresos a cuenta. Determinados rendimientos del capital mobiliario o determinadas rentas) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it has 16 deadlines in the official calendar: the first falls due on 20 January 2026 and the last on 21 December 2026.

Reviewed on 4 min read

In a nutshell

Filed with
the Agencia Tributaria (AEAT, the Spanish Tax Agency)
For those taxed in
Mainland Spain and the Balearic Islands
How often
Quarterly
Deadlines in 2026
16, from 20 January 2026 to 21 December 2026
Official calendar consulted on
21 September 2026

Who files it

Text from the official source, in Spanish

Quienes pagan rendimientos del capital mobiliario sujetos a retención (p. ej. una sociedad que reparte dividendos o paga intereses a socios), por IRPF, IS o IRNR con establecimiento permanente.

Exceptions and special cases

Text from the official source, in Spanish

  • Mensual para grandes empresas (art. 108.1 RIRPF).

All its deadlines

Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.

PeriodLast dayDay
4T 202520 January 2026Tuesday
1T 202620 April 2026Monday
2T 202620 July 2026Monday
3T 202620 October 2026Tuesday
4T 202620 January 2027 *Wednesday
Diciembre 202520 January 2026Tuesday
Enero 202620 February 2026Friday
Febrero 202620 March 2026Friday
Marzo 202620 April 2026Monday
Abril 202620 May 2026Wednesday
Mayo 202622 June 2026Monday
Junio 202620 July 2026Monday
Julio 202620 August 2026Thursday
Agosto 202621 September 2026Monday
Septiembre 202620 October 2026Tuesday
Octubre 202620 November 2026Friday
Noviembre 202621 December 2026Monday
Diciembre 202620 January 2027 *Wednesday

* 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.

Every deadline of the year, month by month: 2026 tax calendar.

The same obligation with other tax authorities

What is declared here with form 123 goes on a different form, with different deadlines, at other tax authorities. Which one applies to you depends on where you are taxed, not on where you live.

Tax authorityFormWhat it is
Álava123Retenciones sobre capital mobiliario
Bizkaia123Retenciones sobre rendimientos de capital mobiliario (excepto cuentas bancarias)
Gipuzkoa123Retenciones sobre rendimientos de capital mobiliario
Navarre716Retenciones trimestrales de capital mobiliario (equivalente al 123)

Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

ForOfficial link
File itModelo 123 (trámite)
File formatDiseño de registro 123, ejercicio 2024 y siguientes (xls)
File formatDiseños de registro modelos 100-199

Frequently asked questions

When is form 123 filed in 2026?

According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): 4T 2025, by 20 January 2026; Diciembre 2025, by 20 January 2026; Enero 2026, by 20 February 2026; Febrero 2026, by 20 March 2026; 1T 2026, by 20 April 2026; Marzo 2026, by 20 April 2026; Abril 2026, by 20 May 2026; Mayo 2026, by 22 June 2026; 2T 2026, by 20 July 2026; Junio 2026, by 20 July 2026; Julio 2026, by 20 August 2026; Agosto 2026, by 21 September 2026; 3T 2026, by 20 October 2026; Septiembre 2026, by 20 October 2026; Octubre 2026, by 20 November 2026; Noviembre 2026, by 21 December 2026.

Who has to file form 123?

According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Quienes pagan rendimientos del capital mobiliario sujetos a retención (p. ej. una sociedad que reparte dividendos o paga intereses a socios), por IRPF, IS o IRNR con establecimiento permanente.”

What happens if I file form 123 late?

If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in the guide to missed deadlines.

Does Mis Obligaciones file form 123 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

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. Modelo 123 (trámite) Agencia Tributaria
  3. Diseño de registro 123, ejercicio 2024 y siguientes (xls) Agencia Tributaria
  4. Diseños de registro modelos 100-199 Agencia Tributaria

Keep reading

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.

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