Form guide
Modelo S91 of Navarre: Pago a cuenta del Impuesto sobre Sociedades
Form S91 (Pago a cuenta del Impuesto sobre Sociedades) is filed with the Hacienda Foral de Navarra (Navarre’s own tax authority). In 2026 it has 5 deadlines in the official calendar: the first falls due on 20 April 2026 and the last on 21 December 2026.
In a nutshell
- Filed with
- the Hacienda Foral de Navarra (Navarre’s own tax authority)
- For those taxed in
- Navarre
- How often
- según normativa aplicable
- Deadlines in 2026
- 5, from 20 April 2026 to 21 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Normativa navarra: una vez en octubre; normativa estatal: abril, octubre y diciembre; normativa del País Vasco: octubre.
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 |
|---|---|---|
| Normativa estatal 1P | 20 April 2026 | Monday |
| Normativa navarra | 20 October 2026 | Tuesday |
| Normativa estatal 2P | 20 October 2026 | Tuesday |
| Normativa del País Vasco | 26 October 2026 | Monday |
| Normativa estatal 3P | 21 December 2026 | Monday |
Every deadline of the year, month by month: the 2026 tax calendar for Navarre.
The same obligation with other tax authorities
What is declared here with form S91 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 | Impuesto sobre Sociedades. Pago fraccionado |
| Álava | 203/223 | Pago fraccionado del Impuesto sobre Sociedades (normativa de los Territorios Históricos) |
| Bizkaia | 203/223 | Impuesto sobre Sociedades. Pago fraccionado de normativa foral |
| Gipuzkoa | 203 | Pagos fraccionados del Impuesto sobre Sociedades (normativa foral) |
Who would have it in their calendar
- Consultancy (S. L.) in Navarre: one deadline 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 Hacienda Foral de Navarra (Navarre’s own tax authority).
| For | Official link |
|---|---|
| File it | Trámite S91 |
Frequently asked questions
When is form S91 filed in 2026?
According to the official calendar of the Hacienda Foral de Navarra (Navarre’s own tax authority): Normativa estatal 1P, by 20 April 2026; Normativa navarra, by 20 October 2026; Normativa estatal 2P, by 20 October 2026; Normativa del País Vasco, by 26 October 2026; Normativa estatal 3P, by 21 December 2026.
Who has to file form S91?
According to the Hacienda Foral de Navarra (Navarre’s own tax authority): “Normativa navarra: una vez en octubre; normativa estatal: abril, octubre y diciembre; normativa del País Vasco: octubre.”
What happens if I file form S91 late?
In Navarre 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 Navarra (Navarre’s own tax authority) or with whoever advises you. The national rule, which gives you an idea, is in the guide to missed deadlines.
Does Mis Obligaciones file form S91 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 Navarra (Navarre’s own tax authority).
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 Navarre Hacienda Foral de Navarra
- 2026 tax calendar for Navarre Hacienda Foral de Navarra
- Trámite S91 Hacienda Foral de Navarra
Keep reading
- NavarreThe 125 deadlines of 2026 in Navarre, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
- 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.
- 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.
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.