Form guide
Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)
“Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)” is a procedure of the Seguridad Social (TGSS, Social Security). In 2026 it has 12 deadlines in its calendar: the first falls due on 30 January 2026 and the last on 31 December 2026.
In a nutshell
- Filed with
- the Seguridad Social (TGSS, Social Security)
- For those taxed in
- All of Spain
- How often
- Monthly
- Deadlines in 2026
- 12, from 30 January 2026 to 31 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Empresas y autónomos con trabajadores por cuenta ajena en el Régimen General.
Exceptions and special cases
Text from the official source, in Spanish
- Hay que solicitar el cálculo de la liquidación entre el primer y el penúltimo día natural del plazo reglamentario (Sistema de Liquidación Directa, vía RED).
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 |
|---|---|---|
| Diciembre 2025 (devengo) | 30 January 2026 * | Friday |
| Enero 2026 (devengo) | 27 February 2026 * | Friday |
| Febrero 2026 (devengo) | 31 March 2026 * | Tuesday |
| Marzo 2026 (devengo) | 30 April 2026 * | Thursday |
| Abril 2026 (devengo) | 29 May 2026 * | Friday |
| Mayo 2026 (devengo) | 30 June 2026 * | Tuesday |
| Junio 2026 (devengo) | 31 July 2026 * | Friday |
| Julio 2026 (devengo) | 31 August 2026 * | Monday |
| Agosto 2026 (devengo) | 30 September 2026 * | Wednesday |
| Septiembre 2026 (devengo) | 30 October 2026 * | Friday |
| Octubre 2026 (devengo) | 30 November 2026 * | Monday |
| Noviembre 2026 (devengo) | 31 December 2026 * | Thursday |
| Diciembre 2026 (devengo) | 29 January 2027 * | Friday |
* 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: 2026 tax calendar.
Who would have it in their calendar
- Online shop with employees (S. L., limited company): 13 deadlines in 2026.
- Carpenter with a workshop in Bizkaia: 13 deadlines 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 Seguridad Social (TGSS, Social Security).
| For | Official link |
|---|---|
| Instructions and help | Reglamento General de Recaudación, arts. 8 y 56 |
| Instructions and help | Sistema de Liquidación Directa (Revista Seguridad Social) |
Frequently asked questions
When does “Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)” fall due in 2026?
According to the official calendar of the Seguridad Social (TGSS, Social Security): Diciembre 2025 (devengo), by 30 January 2026; Enero 2026 (devengo), by 27 February 2026; Febrero 2026 (devengo), by 31 March 2026; Marzo 2026 (devengo), by 30 April 2026; Abril 2026 (devengo), by 29 May 2026; Mayo 2026 (devengo), by 30 June 2026; Junio 2026 (devengo), by 31 July 2026; Julio 2026 (devengo), by 31 August 2026; Agosto 2026 (devengo), by 30 September 2026; Septiembre 2026 (devengo), by 30 October 2026; Octubre 2026 (devengo), by 30 November 2026; Noviembre 2026 (devengo), by 31 December 2026.
Who does “Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)” apply to?
According to the Seguridad Social (TGSS, Social Security): “Empresas y autónomos con trabajadores por cuenta ajena en el Régimen General.”
What happens if “Liquidación e ingreso de cotizaciones de trabajadores por cuenta ajena (Sistema de Liquidación Directa)” is paid late?
If the returns were filed on time, the surcharge is 10% if you pay within the month after the due date and 20% afterwards; if they were not even filed, 20% or 35% (art. 30 of the Ley General de la Seguridad Social, the General Social Security Act). The details are in the guide to missed deadlines.
Does Mis Obligaciones do this procedure 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 Seguridad Social (TGSS, Social Security).
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 Mainland Spain and the Balearic Islands Agencia Tributaria
- Reglamento General de Recaudación, arts. 8 y 56 Seguridad Social
- Sistema de Liquidación Directa (Revista Seguridad Social) Seguridad Social
Keep reading
- 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, 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.