# Modelo 455 of Canary Islands: AIEM. Declaración-resumen anual

> Form 455 (AIEM. Declaración-resumen anual) 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/455/
- 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 AIEM (los que presentan el 450).

## 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/).

## Frequently asked questions

### When is form 455 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 455?

According to the Agencia Tributaria Canaria (ATC, the Canary Islands Tax Agency): “Sujetos pasivos del AIEM (los que presentan el 450).”

### What happens if I file form 455 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 455 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