# Modelo 420 of Canary Islands: Impuesto General Indirecto Canario. Régimen general. Autoliquidación trimestral

> Form 420 (Impuesto General Indirecto Canario. Régimen general. Autoliquidación trimestral) is filed with the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). In 2026 it has 4 deadlines in the official calendar: the first falls due on 3 February 2026 and the last on 20 October 2026.

- Address: https://misobligaciones.com/en/modelos/canarias/420/
- 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:** Quarterly
- **Deadlines in 2026:** 4, from 3 February 2026 to 20 October 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*

Sujetos pasivos del IGIC en régimen general (y en los especiales de bienes usados, objetos de arte, antigüedades y colección, y agencias de viajes). Es el equivalente canario del 303.

## Exceptions and special cases

*Text from the official source, in Spanish*

- Quien lleva los libros del IGIC por el SII de la ATC (obligado u opción): presenta el 417 mensual en lugar del 420.
- Personas físicas del régimen especial del pequeño empresario o profesional (REPEP, franquicia hasta 30.000 € de volumen en el año anterior; 50.000 € desde el 01/01/2027 por el Decreto ley 3/2026): no autoliquidan, solo informan del volumen en el 425.
- Régimen simplificado: presenta el 421.
- Presentación telemática obligatoria (Resolución de 3/08/2021) salvo personas físicas que solo arriendan inmuebles con volumen del año anterior ≤ 50.000 €.

## 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 | 3 February 2026 | Tuesday |
| 1T 2026 | 20 April 2026 | Monday |
| 2T 2026 | 20 July 2026 | Monday |
| 3T 2026 | 20 October 2026 | Tuesday |
| 4T 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/).

## The same obligation with other tax authorities

What is declared here with form 420 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 | [303](https://misobligaciones.com/en/modelos/303/) | IVA. Autoliquidación |
| Canary Islands | [417](https://misobligaciones.com/en/modelos/canarias/417/) | Suministro Inmediato de Información. Autoliquidación |
| Canary Islands | [421](https://misobligaciones.com/en/modelos/canarias/421/) | Régimen simplificado. Declaración-liquidación trimestral |
| Álava | [303](https://misobligaciones.com/en/modelos/alava/303/) | IVA. Autoliquidación |
| Bizkaia | [303](https://misobligaciones.com/en/modelos/bizkaia/303/) | Autoliquidación del Impuesto sobre el Valor Añadido |
| Gipuzkoa | [300](https://misobligaciones.com/en/modelos/gipuzkoa/300/) | Declaración-liquidación trimestral de IVA. Régimen General |
| Gipuzkoa | [320](https://misobligaciones.com/en/modelos/gipuzkoa/320/) | Declaración-liquidación mensual de IVA. Grandes empresas |
| Navarre | [F69](https://misobligaciones.com/en/modelos/navarra/f69/) | Declaración-liquidación trimestral del IVA (régimen general y simplificado) |
| Navarre | [F66](https://misobligaciones.com/en/modelos/navarra/f66/) | Declaración-liquidación mensual del IVA (grandes empresas y devolución mensual) |

## Who would have it in their calendar

- [Self-employed developer in the Canary Islands](https://misobligaciones.com/en/ejemplos/desarrollador-en-canarias/): 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 Canaria (ATC, the Canary Islands Tax Agency).

| For | Official link |
| --- | --- |
| File it | [Presentación telemática del modelo 420 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=420&fichero=) |
| File format | [Presentación colectiva (hasta 20 ficheros)](https://sede.gobiernodecanarias.org/tributos/ov/seguro/presentacion/colectivas/carga.jsp) |
| Instructions and help | [Ficha del modelo 420 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-420) |
| File it | [Trámite 4015 en la sede del Gobierno de Canarias](https://sede.gobiernodecanarias.org/sede/tramites/4015) |
| Instructions and help | [Instrucciones del modelo 420 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/201004/Instrucciones_modelo_420.pdf/59fbc2b2-7aff-4a68-95ea-4984da563cfc?t=1742821063325) |
| File format | [Programa de ayuda 2026 multiplataforma (genera el fichero .dec)](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/m420v930e26-zip-1) |

## Frequently asked questions

### When is form 420 filed in 2026?

According to the official calendar of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): 4T 2025, by 3 February 2026; 1T 2026, by 20 April 2026; 2T 2026, by 20 July 2026; 3T 2026, by 20 October 2026.

### Who has to file form 420?

According to the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): “Sujetos pasivos del IGIC en régimen general (y en los especiales de bienes usados, objetos de arte, antigüedades y colección, y agencias de viajes). Es el equivalente canario del 303.”

### What happens if I file form 420 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 420 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 420 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=420&fichero=) — Agencia Tributaria Canaria
- [Presentación colectiva (hasta 20 ficheros)](https://sede.gobiernodecanarias.org/tributos/ov/seguro/presentacion/colectivas/carga.jsp) — Agencia Tributaria Canaria
- [Ficha del modelo 420 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-420) — Agencia Tributaria Canaria
- [Trámite 4015 en la sede del Gobierno de Canarias](https://sede.gobiernodecanarias.org/sede/tramites/4015) — Agencia Tributaria Canaria
- [Instrucciones del modelo 420 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/201004/Instrucciones_modelo_420.pdf/59fbc2b2-7aff-4a68-95ea-4984da563cfc?t=1742821063325) — Agencia Tributaria Canaria
- [Programa de ayuda 2026 multiplataforma (genera el fichero .dec)](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/m420v930e26-zip-1) — Agencia Tributaria Canaria