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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.

Reviewed on 3 min read

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.

PeriodLast dayDay
4T 2025 (trimestral)2 February 2026Monday
1T 2026 (trimestral)27 April 2026Monday
2T 2026 (trimestral)27 July 2026Monday
3T 2026 (trimestral)26 October 2026Monday
4T 2026 (trimestral)1 February 2027 *Monday
Diciembre 2025 (mensual)2 February 2026Monday
Enero 2026 (mensual)25 February 2026Wednesday
Febrero 2026 (mensual)25 March 2026Wednesday
Marzo 2026 (mensual)27 April 2026Monday
Abril 2026 (mensual)25 May 2026Monday
Mayo 2026 (mensual)25 June 2026Thursday
Junio 2026 (mensual)27 July 2026Monday
Julio 2026 (mensual)10 September 2026Thursday
Agosto 2026 (mensual)25 September 2026Friday
Septiembre 2026 (mensual)26 October 2026Monday
Octubre 2026 (mensual)25 November 2026Wednesday
Noviembre 2026 (mensual)28 December 2026Monday
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 authorityFormWhat it is
Mainland Spain and the Balearic Islands123Retenciones e ingresos a cuenta. Determinados rendimientos del capital mobiliario o determinadas rentas
Bizkaia123Retenciones sobre rendimientos de capital mobiliario (excepto cuentas bancarias)
Gipuzkoa123Retenciones sobre rendimientos de capital mobiliario
Navarre716Retenciones 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).

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.

  1. 2026 tax calendar for Álava Diputación Foral de Álava
  2. Calendario fiscal 2026 Hacienda Foral de Álava
  3. Programa de ayuda de modelos fiscales (genera el fichero para la sede) Hacienda Foral de Álava

Keep reading

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.

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