Index
Forms of Canary Islands: what each one is and when it falls due
The guides to the 14 forms in the official calendar of Canary Islands: who files them, their 2026 deadlines and their official links.
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.
| Form | What it is | Deadlines in 2026 |
|---|---|---|
| 420 | Impuesto General Indirecto Canario. Régimen general. Autoliquidación trimestral | 4 |
| 417 | Suministro Inmediato de Información. Autoliquidación | 12 |
| 421 | Régimen simplificado. Declaración-liquidación trimestral | 4 |
| 425 | Declaración-resumen anual del IGIC | 1 |
| 415 | Declaración anual de operaciones con terceras personas | 1 |
| 416 | Declaración anual de operaciones exentas por aplicación del artículo 25 de la Ley 19/1994 | 1 |
| 418 | Régimen especial del grupo de entidades. Autoliquidación individual | 12 |
| 419 | Régimen especial del grupo de entidades. Autoliquidación agregada | 12 |
| 412 | Autoliquidación ocasional | 12 |
| 424 | Régimen especial de comerciantes minoristas | 0 |
| 422 | Solicitud de reintegro de compensaciones del régimen especial de la agricultura y ganadería | 4 |
| 400 | Declaración censal de comienzo, modificación o cese (IGIC) | 0 |
| 450 | AIEM. Régimen general/simplificado. Autoliquidación trimestral | 4 |
| 455 | AIEM. Declaración-resumen anual | 1 |
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.
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 Canary Islands Agencia Tributaria Canaria
Keep reading
- Canary IslandsThe 118 deadlines of 2026 in Canary 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.
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.