Form guide
Modelo 369: IVA. Ventanilla única (OSS/IOSS). Autoliquidación
Form 369 (IVA. Ventanilla única (OSS/IOSS). Autoliquidación) 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 31 January 2026 and the last on 31 December 2026.
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 31 January 2026 to 31 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Empresarios acogidos voluntariamente a los regímenes especiales de ventanilla única: de la Unión (servicios a consumidores finales de otros Estados miembros y ventas a distancia intracomunitarias), exterior de la Unión (no establecidos) y de importación (IOSS, mensual).
Exceptions and special cases
Text from the official source, in Spanish
- Régimen de importación (IOSS): mensual, hasta el fin del mes siguiente.
- Hay que presentarla cada trimestre aunque no haya operaciones en el régimen (art. 163 noniesdecies.Uno.c LIVA, régimen exterior; mismo esquema en el de la Unión).
- El plazo NO se desplaza aunque el último día sea sábado, domingo o festivo (calendario AEAT, 'Recuerde').
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.
| Period | Last day | Day |
|---|---|---|
| 4T 2025 (régimen exterior y de la Unión) | 31 January 2026 | Saturday |
| 1T 2026 (régimen exterior y de la Unión) | 30 April 2026 | Thursday |
| 2T 2026 (régimen exterior y de la Unión) | 31 July 2026 | Friday |
| 3T 2026 (régimen exterior y de la Unión) | 31 October 2026 | Saturday |
| 4T 2026 (régimen exterior y de la Unión) | 31 January 2027 * | Sunday |
| Diciembre 2025 (régimen de importación, IOSS) | 31 January 2026 | Saturday |
| Enero 2026 (régimen de importación, IOSS) | 28 February 2026 | Saturday |
| Febrero 2026 (régimen de importación, IOSS) | 31 March 2026 | Tuesday |
| Marzo 2026 (régimen de importación, IOSS) | 30 April 2026 | Thursday |
| Abril 2026 (régimen de importación, IOSS) | 31 May 2026 | Sunday |
| Mayo 2026 (régimen de importación, IOSS) | 30 June 2026 | Tuesday |
| Junio 2026 (régimen de importación, IOSS) | 31 July 2026 | Friday |
| Julio 2026 (régimen de importación, IOSS) | 31 August 2026 | Monday |
| Agosto 2026 (régimen de importación, IOSS) | 30 September 2026 | Wednesday |
| Septiembre 2026 (régimen de importación, IOSS) | 31 October 2026 | Saturday |
| Octubre 2026 (régimen de importación, IOSS) | 30 November 2026 | Monday |
| Noviembre 2026 (régimen de importación, IOSS) | 31 December 2026 | Thursday |
| Diciembre 2026 (régimen de importación, IOSS) | 31 January 2027 * | Sunday |
* 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.
Who would have it in their calendar
- Online shop with employees (S. L., limited company): 5 deadlines in 2026.
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).
| For | Official link |
|---|---|
| File it | Modelo 369 (trámite) |
| File format | Consultas informáticas - Modelo 369 (presentación mediante fichero) |
| File format | Diseño de registro 369 (xlsx) |
| File format | Diseños de registro modelos 300-399 |
Frequently asked questions
When is form 369 filed in 2026?
According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): 4T 2025 (régimen exterior y de la Unión), by 31 January 2026; Diciembre 2025 (régimen de importación, IOSS), by 31 January 2026; Enero 2026 (régimen de importación, IOSS), by 28 February 2026; Febrero 2026 (régimen de importación, IOSS), by 31 March 2026; 1T 2026 (régimen exterior y de la Unión), by 30 April 2026; Marzo 2026 (régimen de importación, IOSS), by 30 April 2026; Abril 2026 (régimen de importación, IOSS), by 31 May 2026; Mayo 2026 (régimen de importación, IOSS), by 30 June 2026; 2T 2026 (régimen exterior y de la Unión), by 31 July 2026; Junio 2026 (régimen de importación, IOSS), by 31 July 2026; Julio 2026 (régimen de importación, IOSS), by 31 August 2026; Agosto 2026 (régimen de importación, IOSS), by 30 September 2026; 3T 2026 (régimen exterior y de la Unión), by 31 October 2026; Septiembre 2026 (régimen de importación, IOSS), by 31 October 2026; Octubre 2026 (régimen de importación, IOSS), by 30 November 2026; Noviembre 2026 (régimen de importación, IOSS), by 31 December 2026.
Who has to file form 369?
According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Empresarios acogidos voluntariamente a los regímenes especiales de ventanilla única: de la Unión (servicios a consumidores finales de otros Estados miembros y ventas a distancia intracomunitarias), exterior de la Unión (no establecidos) y de importación (IOSS, mensual).”
What happens if I file form 369 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 369 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.
- 2026 tax calendar for Mainland Spain and the Balearic Islands Agencia Tributaria
- Modelo 369 (trámite) Agencia Tributaria
- Consultas informáticas - Modelo 369 (presentación mediante fichero) Agencia Tributaria
- Diseño de registro 369 (xlsx) Agencia Tributaria
- Diseños de registro modelos 300-399 Agencia Tributaria
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.
- 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.
- 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.
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.