Form guide
Modelo 123 of Álava: Retenciones sobre capital mobiliario
Form 123 (Retenciones sobre capital mobiliario) is filed with the Hacienda Foral de Álava (Álava’s own tax authority). In 2026 it has 16 deadlines in the official calendar: the first falls due on 2 February 2026 and the last on 28 December 2026.
In a nutshell
- Filed with
- the Hacienda Foral de Álava (Álava’s own tax authority)
- For those taxed in
- Álava
- How often
- trimestral o mensual (grandes empresas)
- Deadlines in 2026
- 16, from 2 February 2026 to 28 December 2026
- Official calendar consulted on
- 21 September 2026
Who files it
Text from the official source, in Spanish
Obligados a retener por esas rentas.
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 (trimestral) | 2 February 2026 | Monday |
| 1T 2026 (trimestral) | 27 April 2026 | Monday |
| 2T 2026 (trimestral) | 27 July 2026 | Monday |
| 3T 2026 (trimestral) | 26 October 2026 | Monday |
| 4T 2026 (trimestral) | 1 February 2027 * | Monday |
| Diciembre 2025 (mensual) | 2 February 2026 | Monday |
| Enero 2026 (mensual) | 25 February 2026 | Wednesday |
| Febrero 2026 (mensual) | 25 March 2026 | Wednesday |
| Marzo 2026 (mensual) | 27 April 2026 | Monday |
| Abril 2026 (mensual) | 25 May 2026 | Monday |
| Mayo 2026 (mensual) | 25 June 2026 | Thursday |
| Junio 2026 (mensual) | 27 July 2026 | Monday |
| Julio 2026 (mensual) | 10 September 2026 | Thursday |
| Agosto 2026 (mensual) | 25 September 2026 | Friday |
| Septiembre 2026 (mensual) | 26 October 2026 | Monday |
| Octubre 2026 (mensual) | 25 November 2026 | Wednesday |
| Noviembre 2026 (mensual) | 28 December 2026 | Monday |
| Diciembre 2026 (mensual) | 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 Álava.
The same obligation with other tax authorities
What is declared here with form 123 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 | 123 | Retenciones e ingresos a cuenta. Determinados rendimientos del capital mobiliario o determinadas rentas |
| Bizkaia | 123 | Retenciones sobre rendimientos de capital mobiliario (excepto cuentas bancarias) |
| Gipuzkoa | 123 | Retenciones sobre rendimientos de capital mobiliario |
| Navarre | 716 | Retenciones trimestrales de capital mobiliario (equivalente al 123) |
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 Álava (Álava’s own tax authority).
| For | Official link |
|---|---|
| Instructions and help | Calendario fiscal 2026 |
| File format | Programa de ayuda de modelos fiscales (genera el fichero para la sede) |
Frequently asked questions
When is form 123 filed in 2026?
According to the official calendar of the Hacienda Foral de Álava (Álava’s own tax authority): 4T 2025 (trimestral), by 2 February 2026; Diciembre 2025 (mensual), by 2 February 2026; Enero 2026 (mensual), by 25 February 2026; Febrero 2026 (mensual), by 25 March 2026; 1T 2026 (trimestral), by 27 April 2026; Marzo 2026 (mensual), by 27 April 2026; Abril 2026 (mensual), by 25 May 2026; Mayo 2026 (mensual), by 25 June 2026; 2T 2026 (trimestral), by 27 July 2026; Junio 2026 (mensual), by 27 July 2026; Julio 2026 (mensual), by 10 September 2026; Agosto 2026 (mensual), by 25 September 2026; 3T 2026 (trimestral), by 26 October 2026; Septiembre 2026 (mensual), by 26 October 2026; Octubre 2026 (mensual), by 25 November 2026; Noviembre 2026 (mensual), by 28 December 2026.
Who has to file form 123?
According to the Hacienda Foral de Álava (Álava’s own tax authority): “Obligados a retener por esas rentas.”
What happens if I file form 123 late?
In Álava 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 Álava (Álava’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 123 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 Álava (Álava’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 Álava Diputación Foral de Álava
- Calendario fiscal 2026 Hacienda Foral de Álava
- Programa de ayuda de modelos fiscales (genera el fichero para la sede) Hacienda Foral de Álava
Keep reading
- ÁlavaThe 123 deadlines of 2026 in Álava, 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.