As of 21 September 2026, tax advisors have outlined the intense filing calendar awaiting self-employed workers from October through December 2026. The period includes quarterly VAT returns (Model 303), quarterly IRPF withholdings (Model 111), quarterly IRPF installment payments (Model 130), annual VAT summary (Model 390), annual withholding summaries (Models 190, 193), Corporate Tax installment (Model 202) for corporate self-employed, and the second installment of the 2025 Personal Income Tax (Model 100). Missing any deadline incurs surcharges and potential penalties.
Key Takeaways
- Concentrated Deadlines: October 20 is the peak date, combining VAT, IRPF withholdings, installment payments, and Corporate Tax installment.
- Digital Filing Only: All returns must be submitted electronically via the AEAT portal or authorized intermediaries.
- Cash Flow Planning: Taxpayers should project cash outflows for each filing to avoid liquidity crunches and potential late-payment interest.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement