# Modelo 110 of Gipuzkoa: Retenciones de trabajo, actividades económicas y premios (trimestral)

> Form 110 (Retenciones de trabajo, actividades económicas y premios (trimestral)) is filed with the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). In 2026 it has 4 deadlines in the official calendar: the first falls due on 2 February 2026 and the last on 26 October 2026.

- Address: https://misobligaciones.com/en/modelos/gipuzkoa/110/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority)
- **For those taxed in:** Gipuzkoa
- **How often:** Quarterly
- **Deadlines in 2026:** 4, from 2 February 2026 to 26 October 2026
- **Official calendar consulted on:** [21 September 2026](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal)

## Who files it

*Text from the official source, in Spanish*

Obligados a retener con periodo trimestral.

## 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 | 2 February 2026 | Monday |
| 1T 2026 | 27 April 2026 | Monday |
| 2T 2026 | 27 July 2026 | Monday |
| 3T 2026 | 26 October 2026 | Monday |
| 4T 2026 | 1 February 2027 * | Monday |

> * Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.

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

## The same obligation with other tax authorities

What is declared here with form 110 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 | [111](https://misobligaciones.com/en/modelos/111/) | Retenciones e ingresos a cuenta. Trabajo, actividades económicas, premios e imputaciones de renta |
| Álava | [110](https://misobligaciones.com/en/modelos/alava/110/) | Retenciones de trabajo, actividades económicas, premios (trimestral) |
| Álava | [111](https://misobligaciones.com/en/modelos/alava/111/) | Retenciones de trabajo, actividades económicas, premios (mensual, grandes empresas) |
| Bizkaia | [110](https://misobligaciones.com/en/modelos/bizkaia/110/) | Retenciones e ingresos a cuenta de trabajo, actividades económicas y premios (trimestral) |
| Bizkaia | [111](https://misobligaciones.com/en/modelos/bizkaia/111/) | Retenciones de trabajo, actividades económicas y premios (mensual) |
| Gipuzkoa | [111](https://misobligaciones.com/en/modelos/gipuzkoa/111/) | Retenciones de trabajo, actividades económicas y premios (mensual) |
| Navarre | [715](https://misobligaciones.com/en/modelos/navarra/715/) | Retenciones IRPF trimestrales: trabajo, profesionales, agrícolas y premios (equivalente al 111/110) |

## 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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

| For | Official link |
| --- | --- |
| Instructions and help | [Modelo 110 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/110) |
| File it | [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=110) |

## Frequently asked questions

### When is form 110 filed in 2026?

According to the official calendar of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): 4T 2025, by 2 February 2026; 1T 2026, by 27 April 2026; 2T 2026, by 27 July 2026; 3T 2026, by 26 October 2026.

### Who has to file form 110?

According to the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): “Obligados a retener con periodo trimestral.”

### What happens if I file form 110 late?

In Gipuzkoa surcharges and penalties are set by its own foral general tax regulation, not by the national law: check them on the website of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 110 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 Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority).

> 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 Gipuzkoa](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal) — Diputación Foral de Gipuzkoa
- [2026 tax calendar for Gipuzkoa](https://www.gipuzkoa.eus/documents/2456431/2504148/2026+PosterCalendario+fiscal.pdf/724676db-45ae-412a-ae39-4af522ec3c6c?t=1766485601547) — Diputación Foral de Gipuzkoa
- [Modelo 110 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/110) — Hacienda Foral de Gipuzkoa
- [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=110) — Hacienda Foral de Gipuzkoa