# Modelo 419 of Canary Islands: Régimen especial del grupo de entidades. Autoliquidación agregada

> Form 419 (Régimen especial del grupo de entidades. Autoliquidación agregada) is filed with the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). In 2026 it has 12 deadlines in the official calendar: the first falls due on 3 February 2026 and the last on 31 December 2026.

- Address: https://misobligaciones.com/en/modelos/canarias/419/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency)
- **For those taxed in:** Canary Islands
- **How often:** Monthly
- **Deadlines in 2026:** 12, from 3 February 2026 to 31 December 2026
- **Official calendar consulted on:** [21 September 2026](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/calendario_contribuyente_2026_pdf)

## Who files it

*Text from the official source, in Spanish*

La entidad dominante del grupo de entidades del IGIC.

## 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 |
| --- | --- | --- |
| Diciembre 2025 | 3 February 2026 | Tuesday |
| Enero 2026 | 2 March 2026 | Monday |
| Febrero 2026 | 31 March 2026 | Tuesday |
| Marzo 2026 | 30 April 2026 | Thursday |
| Abril 2026 | 1 June 2026 | Monday |
| Mayo 2026 | 30 June 2026 | Tuesday |
| Junio 2026 | 31 July 2026 | Friday |
| Julio 2026 | 31 August 2026 | Monday |
| Agosto 2026 | 30 September 2026 | Wednesday |
| Septiembre 2026 | 3 November 2026 | Tuesday |
| Octubre 2026 | 30 November 2026 | Monday |
| Noviembre 2026 | 31 December 2026 | Thursday |
| Diciembre 2026 | 1 February 2027 | Monday |

Every deadline of the year, month by month: [the 2026 tax calendar for Canary Islands](https://misobligaciones.com/en/calendario-fiscal-2026/canarias/).

## 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 Canaria (ATC, the Canary Islands Tax Agency).

| For | Official link |
| --- | --- |
| File it | [Presentación telemática del modelo 419 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=419&fichero=) |

## Frequently asked questions

### When is form 419 filed in 2026?

According to the official calendar of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): Diciembre 2025, by 3 February 2026; Enero 2026, by 2 March 2026; Febrero 2026, by 31 March 2026; Marzo 2026, by 30 April 2026; Abril 2026, by 1 June 2026; Mayo 2026, by 30 June 2026; Junio 2026, by 31 July 2026; Julio 2026, by 31 August 2026; Agosto 2026, by 30 September 2026; Septiembre 2026, by 3 November 2026; Octubre 2026, by 30 November 2026; Noviembre 2026, by 31 December 2026.

### Who has to file form 419?

According to the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): “La entidad dominante del grupo de entidades del IGIC.”

### What happens if I file form 419 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](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 419 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 Canaria (ATC, the Canary Islands Tax Agency).

> 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 Canary Islands](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/calendario_contribuyente_2026_pdf) — Agencia Tributaria Canaria
- [Presentación telemática del modelo 419 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=419&fichero=) — Agencia Tributaria Canaria