Form guide
Modelo 140 of Bizkaia: LROE de personas físicas y ERAR (Batuz). Declaración informativa del Libro Registro de Operaciones Económicas
Form 140 (LROE de personas físicas y ERAR (Batuz). Declaración informativa del Libro Registro de Operaciones Económicas) is filed with the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority). In 2026 it has 5 deadlines in the official calendar: the first falls due on 2 February 2026 and the last on 26 October 2026.
In a nutshell
- Filed with
- the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority)
- For those taxed in
- Bizkaia
- How often
- anotaciones continuas con límite trimestral; declaración anual solo para quien aún no estaba en Batuz
- Deadlines in 2026
- 5, from 2 February 2026 to 26 October 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Personas físicas con actividad económica, comunidades de bienes, sociedades civiles y otras ERAR de Bizkaia. Desde el 01-01-2026 todas están dentro de Batuz (quinta y última ventana).
Exceptions and special cases
Text from the official source, in Spanish
- Exoneración de TicketBAI y LROE-140 a solicitud (trámite 1787) si: ingresos de actividades ≤ 2.000 €/año, sin gastos deducibles, todos los ingresos con retención de IRPF y todos no sujetos o exentos de IVA (según resumen de búsqueda de batuz.eus; comprobar).
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 |
|---|---|---|
| Anotaciones 4T 2025 | 2 February 2026 * | Monday |
| Declaración anual 140 del ejercicio 2025 (quien no estaba en Batuz) | 2 March 2026 | Monday |
| Anotaciones 1T 2026 | 27 April 2026 * | Monday |
| Anotaciones 2T 2026 | 27 July 2026 * | Monday |
| Anotaciones 3T 2026 | 26 October 2026 * | Monday |
| Anotaciones 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.
Who would have it in their calendar
- Carpenter with a workshop in 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 | LROE (Batuz) |
| File it | Aplicación LROE modelo 140 |
| Instructions and help | Plazos de anotación (FAQ) |
| File format | Documentación técnica (envío por software/servicio web) |
Frequently asked questions
When is form 140 filed in 2026?
According to the official calendar of the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): Anotaciones 4T 2025, by 2 February 2026; Declaración anual 140 del ejercicio 2025 (quien no estaba en Batuz), by 2 March 2026; Anotaciones 1T 2026, by 27 April 2026; Anotaciones 2T 2026, by 27 July 2026; Anotaciones 3T 2026, by 26 October 2026.
Who has to file form 140?
According to the Hacienda Foral de Bizkaia (Bizkaia’s own tax authority): “Personas físicas con actividad económica, comunidades de bienes, sociedades civiles y otras ERAR de Bizkaia. Desde el 01-01-2026 todas están dentro de Batuz (quinta y última ventana).”
What happens if I file form 140 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.
Does Mis Obligaciones file form 140 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).
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 Bizkaia Diputación Foral de Bizkaia
- LROE (Batuz) Hacienda Foral de Bizkaia
- Aplicación LROE modelo 140 Hacienda Foral de Bizkaia
- Plazos de anotación (FAQ) Hacienda Foral de Bizkaia
- Documentación técnica (envío por software/servicio web) Hacienda Foral de Bizkaia
Keep reading
- BizkaiaThe 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.
- 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.