Autonomo and SL tax calendar: what is to be submitted and when

What kind of tax calendar does autónomo have?

The autónomo has three rhythms: quarterly, annual and monthly. The quart rhythm is set by IVA and the IRPF advances. For the first three quarters, the deadline is 1 to 20 April, July and October, fourth from 1 to 30 January. [2][3]If you pay through the bank and choose a house, the window is shorter: for IVA from 1 to 15 and in January from 1 to 25. [2].

If there is no claim in quarter IVA or retention monies, they will still file a declaration: no activity, compensation or return. [2][6]Not everyone needs 347 and 390: exceptions are dependent on the IVA regime and activity listed by AEAT [2][7].

Do you need an autono modelo 130?

Modelo 130 is a quarterly advance on IRPF for those who determine income on estimación directta. 20 per cent of net income accumulated from 1 January to the end of the quarter, less retention and advances from previous quarters [5]. Advances are not paid by professionals who in the past calendar year at least 70% of income from activities passed through withholdings; when starting an activity, this is considered for the current period. [4]If you have nothing to pay for a quarter, you file a zero application. [3]For mudulos mode, modelo 131 [3].

What are the declarations that are filed in January, February and summer?

January is the most busy month: it has models 303 and 130 for the fourth quarter from 1 to 30 January; 111 and 115 for the fourth quarter in the first 20 days of January; reports 190 and 180 until 31 January; modelo 390 with fourth quarter IVA; modelo 349 for the fourth quarter [2][3][6][8]. In February -o 347 [7]. In summer, autónomo has no separate annual forms other than Renta, which ends on 30 June: for 2026, the delivery took place from 8 April to 30 June 2026, a domicilation until 25 June [10]. Taxpayer calendar AEAT publishes the final calendar for the year, and it can be downloaded to iCalendar [1].

What does autonoo pay at Seguridad Social?

The RETA contribution is written off monthly, last working day of the month, and the monthly amount can be viewed in Seguridad Social's electronic office from 26th [18]The size depends on net income: tariff steps are in place and the base and contribution autónomo can change up to six times a year if the annual net income projection changes [16]The total equalization is made in the income statement (renta): AEAT shows how excess or underpayment of contribution is included in the next year ’s expenditure [9]The contributions by step in 2026 are described in the article contributions, volonomo 2026, and the procedure for registration in article registration autónomo.

What's the SL tax calendar?

SL has two mandatory electronic channels. The AEAT SL tax notices only receive electronically: access is open for 10 calendar days, then the notice is considered as delivered even if you have not opened it. [17]II. Certificate is also required for the delivery of 347 [7]Get a certificate or appoint a representative before the first term. SL taxeson the establishment of: How to open SL by a non-resident.

How is the calendar different for autónomo and SL?

Comparison of options for self-employed persons is discussed in the article autónomo or SL.

Typical calendar errors

• Fourth quarter, by the first three. For 303, 130 and 349 for the fourth quarter, the period is 30 January, and the retentions 111 and 115 are served in the first 20 days of January. [2][3][6][8].
• No declaration at zero. 303 and 111 are served when there is nothing to pay. [2][6].
• Renta is not given "for low income". Since 2023, the declaration has been required for all who were in RETA regardless of income [9].
• Autonomo doesn't specify if 130 is needed. Release only applies at 70% of last year's retention [4].
• SL books are not legalised. Duration of four months after year closure, 30 April for calendar year [13].
• SL accounts are not deposited. The month is considered to be six months ’ duration after approval. [14].
• AEAT notice is missing. For SL, access is open 10 calendar days, then notice is considered as delivered [17].
• Not taken into account by VERI*CEFACT. As of 1 January 2027 for IS and 1 July 2027 for the remaining accounts, the programme of accounts should comply with the rules [15].

What about weekend rule and domicile?

If the last day of the term is Saturday, Sunday or holiday, the period shall be extended to the next day of work. [2][6][3]If you pay through a domicile, the electronic delivery ends earlier: for 303 in the quarter from 1 to 15, in January from 1 to 25; for the modulo 202 from 1 to 15; for the IS for the calendar year 2026 from 1 to 22 July 2026 [2][11][12]The actual dates for a given year are taken from the AEAT calendar because the 20th and 25th are changed at weekends. [1].

When does it take a case?

You need to take a break when you have multiple types of income, when you have customers in and out of the EU, when you move from autono to SL, when SL is owned by non-residents, and when you're not sure if you need to file 130, 347 or 390. This depends on your case; check with a guest or a lawyer.

What can we help you with?

The tax and administration unit of the NEXO team is led by a hestor who helps to understand what the declarations and the time frame are for your status, how they combine with residence permits and tax residence. We don't promise tax results or replace the accountant on a permanent basis. First consultation: 30 minutes free, full consultation: 121 I in 45 minutes. ConsultationIII. Service lines: documents and escorts, Digital nomad ’s residence permitFor a DNV freelancer, the calendar is combined with the permit: see route sheet DNV and overview Residence permit in Barcelona.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.