When do autónomos pay social security?

Autónomo social security (RETA) is debited monthly from your bank account, typically on the last business day of each month.

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Spanischer Steuer- Kalender

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Alle Abgabefristen, Zahlungstermine und wichtigen Steuerdaten für das Leben in Spanien - auf Ihre Situation zugeschnitten.

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Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

MwSt

IRPF

Renta

Informativ

Sozialversicherung

Planung

January

5 Fristen

MwSt 303 Vergangen

Modelo 303 (Q4 2025)

Quarterly VAT return for October–December 2025.

Autónomo Unternehmen

Jan

IRPF 130 Vergangen

Modelo 130 (Q4 2025)

Quarterly IRPF advance payment for October–December 2025. Only if on estimación directa.

Autónomo

Jan

Informativ 349 Vergangen

Modelo 349 (Q4 / Annual 2025)

Intra-community operations summary. Quarterly or annual depending on volume.

Autónomo Unternehmen

Jan

MwSt 390 Vergangen

Modelo 390 (Annual 2025)

Annual VAT summary for 2025. Summarises all quarterly 303 filings.

Autónomo Unternehmen

Jan

Sozialversicherung Vergangen

Autónomo Social Security (Jan)

Monthly RETA (autónomo social security) payment is debited from your bank account by the last day of the month.

Autónomo

Jan

February

2 Fristen

Informativ 347 Vergangen

Modelo 347 (Annual 2025)

Annual declaration of operations with third parties exceeding €3,005.06 in 2025.

Autónomo Unternehmen

Feb

Sozialversicherung Vergangen

Autónomo Social Security (Feb)

Monthly RETA payment.

Autónomo

Feb

March

2 Fristen

Informativ 720 Vergangen

Modelo 720 (Annual 2025)

Declaration of overseas assets (bank accounts, property, investments) exceeding €50,000 per category held on 31 Dec 2025.

Angestellter Autónomo Unternehmen Investor

Mar

Sozialversicherung Vergangen

Autónomo Social Security (Mar)

Monthly RETA payment.

Autónomo

Mar

April

4 Fristen

Renta 100 Vergangen

Renta Campaign Opens

The annual income tax (IRPF) filing period for 2025 begins. You can file online from this date.

Angestellter Autónomo Unternehmen Investor Rentner

Apr

MwSt 303 Vergangen

Modelo 303 (Q1)

Quarterly VAT return for January–March.

Autónomo Unternehmen

Apr

IRPF 130 Vergangen

Modelo 130 (Q1)

Quarterly IRPF advance payment for January–March.

Autónomo

Apr

Sozialversicherung Vergangen

Autónomo Social Security (Apr)

Monthly RETA payment.

Autónomo

Apr

May

1 Frist

Sozialversicherung Vergangen

Autónomo Social Security (May)

Monthly RETA payment.

Autónomo

May

June

3 Fristen

Renta 100 Vergangen

Modelo 100 - Renta Deadline (Online)

Last day to file your Declaración de la Renta for 2025 if the result is to pay via direct debit (domiciliación).

Angestellter Autónomo Unternehmen Investor Rentner

Jun

Renta 100 Vergangen

Modelo 100 - Renta Final Deadline

Absolute last day to file your Declaración de la Renta for 2025. If you owe tax and didn't set up direct debit, you must pay today.

Angestellter Autónomo Unternehmen Investor Rentner

Jun

Sozialversicherung Vergangen

Autónomo Social Security (Jun)

Monthly RETA payment.

Autónomo

Jun

July

3 Fristen

MwSt 303 Vergangen

Modelo 303 (Q2)

Quarterly VAT return for April–June.

Autónomo Unternehmen

Jul

IRPF 130 Vergangen

Modelo 130 (Q2)

Quarterly IRPF advance payment for April–June.

Autónomo

Jul

Sozialversicherung Vergangen

Autónomo Social Security (Jul)

Monthly RETA payment.

Autónomo

Jul

August

1 Frist

Sozialversicherung Vergangen

Autónomo Social Security (Aug)

Monthly RETA payment.

Autónomo

Aug

September

1 Frist

Sozialversicherung Vergangen

Autónomo Social Security (Sep)

Monthly RETA payment.

Autónomo

Sep

October

3 Fristen

MwSt 303 Vergangen

Modelo 303 (Q3)

Quarterly VAT return for July–September.

Autónomo Unternehmen

Oct

IRPF 130 Vergangen

Modelo 130 (Q3)

Quarterly IRPF advance payment for July–September.

Autónomo

Oct

Sozialversicherung

Autónomo Social Security (Oct)

Monthly RETA payment.

Autónomo

Oct

November

2 Fristen

Renta 100

Renta Second Instalment

If you split your Renta payment into two instalments, the second 40% is due today.

Angestellter Autónomo Unternehmen Investor Rentner

Nov

Sozialversicherung

Autónomo Social Security (Nov)

Monthly RETA payment.

Autónomo

Nov

December

3 Fristen

Planung

Tax Year Ends

Last day of the fiscal year. Pension plan contributions, charitable donations, and other deductible expenses must be made before midnight to count for this year's Renta.

Angestellter Autónomo Unternehmen Investor Rentner

Dec

Informativ 720

Modelo 720 - Asset Check Date

The value of your overseas assets on this date determines whether you need to file Modelo 720 next March.

Angestellter Autónomo Unternehmen Investor

Dec

Sozialversicherung

Autónomo Social Security (Dec)

Monthly RETA payment.

Autónomo

Dec

Nie wieder daran denken

Jede Frist in diesem Kalender wird von Ihrem eigenen Gestor eingereicht - pünktlich, jedes Quartal, in Ihrer Sprache.

Autónomo-Buchhaltung - 29 €/Monat + IVA

Übernehmt das für mich Was enthalten ist →

Diese Daten basieren auf den Standard-AEAT-Fristen und können abweichen. Fällt eine Frist auf ein Wochenende oder einen Feiertag, verlängert sie sich in der Regel auf den nächsten Werktag. Überprüfen Sie immer bei der Agencia Tributaria oder Ihrem Gestor.

Frequently Asked Questions

Common questions about Spanish tax deadlines and filing requirements

When is the deadline for Modelo 303 in Spain?

Modelo 303 (quarterly VAT return) is due on the 20th of the month following each quarter: January 20th, April 20th, July 20th, and October 20th. If the 20th falls on a weekend or public holiday, the deadline extends to the next business day. You must file even if you have no VAT activity for the quarter.

When can I file my Declaración de la Renta?

The Renta campaign typically opens on April 1st and the final deadline is June 30th. If you owe tax and want to pay via direct debit (domiciliación bancaria), you must file by June 25th. You can split payments into two instalments - 60% at filing and 40% in November. Phone and in-person appointments at AEAT offices are usually available from May.

What is Modelo 720 and do I need to file it?

Modelo 720 is the declaration of overseas assets. You must file it by March 31st if you hold foreign bank accounts, property, or investments exceeding €50,000 per category as of December 31st of the previous year. This applies to Spanish tax residents regardless of nationality. You only need to re-file in subsequent years if values have increased by more than €20,000.

What happens if I miss a tax deadline in Spain?

Late filing penalties (recargos) depend on how late you file: 1% surcharge for each month late up to 12 months, then 15% plus interest after 12 months. If Hacienda contacts you before you file voluntarily, the penalties are significantly higher. Filing voluntarily before being notified always results in lower penalties. For quarterly filings like Modelo 303, the penalties apply to the amount owed.

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