# Modelo 203 of Gipuzkoa: Pagos fraccionados del Impuesto sobre Sociedades (normativa foral)

> Form 203 (Pagos fraccionados del Impuesto sobre Sociedades (normativa foral)) is filed with the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority). In 2026 it falls due on 26 October 2026, according to the official calendar.

- Address: https://misobligaciones.com/en/modelos/gipuzkoa/203/
- 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:** anual (octubre)
- **Deadlines in 2026:** One: 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*

Entidades con normativa foral obligadas al pago fraccionado (art. 130 bis NF 2/2014).

## Exceptions and special cases

*Text from the official source, in Spanish*

- No se presenta si no hay nada que ingresar.

## 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 |
| --- | --- | --- |
| 2026 | 26 October 2026 | Monday |

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 203 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 | [202](https://misobligaciones.com/en/modelos/202/) | Impuesto sobre Sociedades. Pago fraccionado |
| Álava | [203/223](https://misobligaciones.com/en/modelos/alava/203-223/) | Pago fraccionado del Impuesto sobre Sociedades (normativa de los Territorios Históricos) |
| Bizkaia | [203/223](https://misobligaciones.com/en/modelos/bizkaia/203-223/) | Impuesto sobre Sociedades. Pago fraccionado de normativa foral |
| Navarre | [S91](https://misobligaciones.com/en/modelos/navarra/s91/) | Pago a cuenta del Impuesto sobre Sociedades |

## 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 203 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/203) |
| File it | [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=203) |

## Frequently asked questions

### When is form 203 filed in 2026?

According to the official calendar of the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): 2026, by 26 October 2026.

### Who has to file form 203?

According to the Hacienda Foral de Gipuzkoa (Gipuzkoa’s own tax authority): “Entidades con normativa foral obligadas al pago fraccionado (art. 130 bis NF 2/2014).”

### What happens if I file form 203 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 203 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 203 (información oficial)](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/203) — Hacienda Foral de Gipuzkoa
- [ZergaBidea (presentación; admite fichero de otro programa)](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES&modeloParam=203) — Hacienda Foral de Gipuzkoa