# Modelo 130 of Bizkaia: Pago fraccionado. Renta de las Personas Físicas. Empresarios y profesionales

> Form 130 (Pago fraccionado. Renta de las Personas Físicas. Empresarios y profesionales) is filed with the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). In 2026 it has 4 deadlines in the official calendar: the first falls due on 2 February 2026 and the last on 26 October 2026.

- Address: https://misobligaciones.com/en/modelos/bizkaia/130/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority)
- **For those taxed in:** Bizkaia
- **How often:** Quarterly
- **Deadlines in 2026:** 4, from 2 February 2026 to 26 October 2026
- **Official calendar consulted on:** [21 September 2026](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026)

## Who files it

*Text from the official source, in Spanish*

Contribuyentes del IRPF con actividades empresariales, profesionales, artísticas o deportivas; una autoliquidación por el conjunto de actividades, aunque salga negativa.

## Exceptions and special cases

*Text from the official source, in Spanish*

- Profesionales con al menos el 70% de los ingresos de la actividad sometidos a retención en el penúltimo año anterior.
- Agrícolas, ganaderos o forestales con al menos el 70% de ingresos de la explotación (sin subvenciones ni indemnizaciones) sometidos a retención en el penúltimo año.
- En el año de inicio y el siguiente, el 70% se mide en el propio periodo del pago.

## 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 | 2 February 2026 | Monday |
| 1T 2026 | 27 April 2026 | Monday |
| 2T 2026 | 27 July 2026 | Monday |
| 3T 2026 | 26 October 2026 | Monday |
| 4T 2026 | 1 February 2027 * | Monday |

> * 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: [the 2026 tax calendar for Bizkaia](https://misobligaciones.com/en/calendario-fiscal-2026/bizkaia/).

## The same obligation with other tax authorities

What is declared here with form 130 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 authority | Form | What it is |
| --- | --- | --- |
| Mainland Spain and the Balearic Islands | [130](https://misobligaciones.com/en/modelos/130/) | IRPF. Pago fraccionado. Estimación directa |
| Mainland Spain and the Balearic Islands | [131](https://misobligaciones.com/en/modelos/131/) | IRPF. Pago fraccionado. Estimación objetiva |
| Álava | [130](https://misobligaciones.com/en/modelos/alava/130/) | Pagos fraccionados IRPF. Actividades empresariales y profesionales |
| Gipuzkoa | [130](https://misobligaciones.com/en/modelos/gipuzkoa/130/) | Pagos fraccionados. Contribuyentes del IRPF que ejercen actividades económicas |
| Navarre | [130](https://misobligaciones.com/en/modelos/navarra/130/) | Pago fraccionado IRPF (empresarios y profesionales) |

## Who would have it in their calendar

- [Carpenter with a workshop in Bizkaia](https://misobligaciones.com/en/ejemplos/carpinteria-en-bizkaia/): 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 Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [Instrucciones del modelo 130](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/130CasInst.pdf) |
| File it | [Sede electrónica](https://www.ebizkaia.eus/es/inicio) |

## Frequently asked questions

### When is form 130 filed in 2026?

According to the official calendar of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): 4T 2025, by 2 February 2026; 1T 2026, by 27 April 2026; 2T 2026, by 27 July 2026; 3T 2026, by 26 October 2026.

### Who has to file form 130?

According to the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): “Contribuyentes del IRPF con actividades empresariales, profesionales, artísticas o deportivas; una autoliquidación por el conjunto de actividades, aunque salga negativa.”

### What happens if I file form 130 late?

In Bizkaia surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 130 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 Hacienda Foral de Bizkaia (Bizkaia’s own tax authority).

> 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.

## Official sources

- [2026 tax calendar for Bizkaia](https://www.bizkaia.eus/documents/d/guest/calendario-fiscal-2026) — Diputación Foral de Bizkaia
- [Instrucciones del modelo 130](https://www.bizkaia.eus/fitxategiak/05/ogasuna/ereduak/Argitaratu/130CasInst.pdf) — Hacienda Foral de Bizkaia
- [Sede electrónica](https://www.ebizkaia.eus/es/inicio) — Hacienda Foral de Bizkaia