Index
Forms of Gipuzkoa: what each one is and when it falls due
The guides to the 17 forms in the official calendar of Gipuzkoa: who files them, their 2026 deadlines and their official links.
Gipuzkoa
Under the Concierto Económico (Economic Agreement), the Diputación Foral de Gipuzkoa has its own tax authority, with its own forms and calendar: quarterly VAT (IVA) is the 300, not the 303, and income tax is the 109.
| Form | What it is | Deadlines in 2026 |
|---|---|---|
| 300 | Declaración-liquidación trimestral de IVA. Régimen General | 3 |
| 320 | Declaración-liquidación mensual de IVA. Grandes empresas | 11 |
| 390 | Declaración-liquidación anual del IVA | 1 |
| 130 | Pagos fraccionados. Contribuyentes del IRPF que ejercen actividades económicas | 4 |
| 110 | Retenciones de trabajo, actividades económicas y premios (trimestral) | 4 |
| 111 | Retenciones de trabajo, actividades económicas y premios (mensual) | 12 |
| 115 | Retenciones sobre arrendamientos de inmuebles urbanos | 16 |
| 123 | Retenciones sobre rendimientos de capital mobiliario | 16 |
| 180 | Resumen anual de retenciones sobre arrendamientos de inmuebles urbanos | 1 |
| 190 | Resumen anual de retenciones de trabajo, actividades económicas y premios | 1 |
| 193 | Resumen anual de retenciones sobre rentas y rendimientos de capital mobiliario | 1 |
| 347 | Declaración anual de operaciones con terceras personas | 1 |
| 349 | Resumen recapitulativo de operaciones con sujetos pasivos de la UE | 16 |
| 200 | Impuesto sobre Sociedades e IRNR (establecimientos permanentes) | 1 |
| 203 | Pagos fraccionados del Impuesto sobre Sociedades (normativa foral) | 1 |
| 202 | Pagos fraccionados del Impuesto sobre Sociedades (normativa estatal) | 3 |
| 109 | Impuesto sobre la Renta de las Personas Físicas (campaña 2025) | 1 |
All its deadlines, month by month: the 2026 tax calendar for Gipuzkoa.
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 Gipuzkoa Diputación Foral de Gipuzkoa
- 2026 tax calendar for Gipuzkoa Diputación Foral de Gipuzkoa
Keep reading
- GipuzkoaThe 123 deadlines of 2026 in Gipuzkoa, 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.