# Modelo 425 of Canary Islands: Declaración-resumen anual del IGIC

> Form 425 (Declaración-resumen anual del IGIC) is filed with the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency). In 2026 it falls due on 3 February 2026, according to the official calendar.

- Address: https://misobligaciones.com/en/modelos/canarias/425/
- 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:** Annual
- **Deadlines in 2026:** One: 3 February 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 régimen general y de los especiales (bienes usados, agencias de viajes…); los del REPEP lo presentan solo para declarar su volumen de operaciones.

## Exceptions and special cases

*Text from the official source, in Spanish*

- Exonerados quienes llevan los libros por el SII de la ATC.
- Telemática obligatoria salvo personas físicas con solo arrendamiento de inmuebles < 50.000 € y personas físicas del REPEP.

## 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 |
| --- | --- | --- |
| Año 2025 | 3 February 2026 | Tuesday |
| Año 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 425 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 | [390](https://misobligaciones.com/en/modelos/390/) | IVA. Declaración-resumen anual |
| Álava | [390](https://misobligaciones.com/en/modelos/alava/390/) | IVA. Declaración-liquidación anual (régimen general) |
| Bizkaia | [390](https://misobligaciones.com/en/modelos/bizkaia/390/) | IVA. Régimen general. Declaración-liquidación final (anual) |
| Gipuzkoa | [390](https://misobligaciones.com/en/modelos/gipuzkoa/390/) | Declaración-liquidación anual del IVA |

## Who would have it in their calendar

- [Self-employed developer in the Canary Islands](https://misobligaciones.com/en/ejemplos/desarrollador-en-canarias/): 2 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 425 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=425&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 425 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-425) |
| Instructions and help | [Instrucciones del modelo 425 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/204267/Instrucciones_modelo_425.pdf) |
| File format | [Programa de ayuda 2025 multiplataforma](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/m425v631e25-zip-1) |

## Frequently asked questions

### When is form 425 filed in 2026?

According to the official calendar of the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): Año 2025, by 3 February 2026.

### Who has to file form 425?

According to the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): “Sujetos pasivos del régimen general y de los especiales (bienes usados, agencias de viajes…); los del REPEP lo presentan solo para declarar su volumen de operaciones.”

### What happens if I file form 425 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 425 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 425 (sede ATC)](https://sede.gobiernodecanarias.org/tributos/jsf/seguro/presentacion/carga.jsp?modelo=425&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 425 en la web de la ATC](https://www3.gobiernodecanarias.org/tributos/atc/w/modelo-425) — Agencia Tributaria Canaria
- [Instrucciones del modelo 425 (PDF)](https://www3.gobiernodecanarias.org/tributos/atc/documents/65729/204267/Instrucciones_modelo_425.pdf) — Agencia Tributaria Canaria
- [Programa de ayuda 2025 multiplataforma](https://www3.gobiernodecanarias.org/tributos/atc/documents/d/agencia-tributaria-canaria/m425v631e25-zip-1) — Agencia Tributaria Canaria