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.

Smart Tool

Spanish Tax Calendar

Never Miss a Tax Deadline Again

Every filing date, payment deadline, and important tax date for living in Spain - personalised to your situation.

I'm a...

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

VAT

IRPF

Renta

Informative

Social Security

Planning

January

5 deadlines

VAT 303 Passed

Modelo 303 (Q4 2025)

Quarterly VAT return for October–December 2025.

Autónomo Business

Jan

IRPF 130 Passed

Modelo 130 (Q4 2025)

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

Autónomo

Jan

Informative 349 Passed

Modelo 349 (Q4 / Annual 2025)

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

Autónomo Business

Jan

VAT 390 Passed

Modelo 390 (Annual 2025)

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

Autónomo Business

Jan

Social Security Passed

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 deadlines

Informative 347 Passed

Modelo 347 (Annual 2025)

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

Autónomo Business

Feb

Social Security Passed

Autónomo Social Security (Feb)

Monthly RETA payment.

Autónomo

Feb

March

2 deadlines

Informative 720 Passed

Modelo 720 (Annual 2025)

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

Employee Autónomo Business Investor

Mar

Social Security Passed

Autónomo Social Security (Mar)

Monthly RETA payment.

Autónomo

Mar

April

4 deadlines

Renta 100 Passed

Renta Campaign Opens

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

Employee Autónomo Business Investor Pensioner

Apr

VAT 303 Passed

Modelo 303 (Q1)

Quarterly VAT return for January–March.

Autónomo Business

Apr

IRPF 130 Passed

Modelo 130 (Q1)

Quarterly IRPF advance payment for January–March.

Autónomo

Apr

Social Security Passed

Autónomo Social Security (Apr)

Monthly RETA payment.

Autónomo

Apr

May

1 deadline

Social Security Passed

Autónomo Social Security (May)

Monthly RETA payment.

Autónomo

May

June

3 deadlines

Renta 100 Passed

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).

Employee Autónomo Business Investor Pensioner

Jun

Renta 100 Passed

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.

Employee Autónomo Business Investor Pensioner

Jun

Social Security Passed

Autónomo Social Security (Jun)

Monthly RETA payment.

Autónomo

Jun

July

3 deadlines

VAT 303 Passed

Modelo 303 (Q2)

Quarterly VAT return for April–June.

Autónomo Business

Jul

IRPF 130 Passed

Modelo 130 (Q2)

Quarterly IRPF advance payment for April–June.

Autónomo

Jul

Social Security Passed

Autónomo Social Security (Jul)

Monthly RETA payment.

Autónomo

Jul

August

1 deadline

Social Security Passed

Autónomo Social Security (Aug)

Monthly RETA payment.

Autónomo

Aug

September

1 deadline

Social Security Passed

Autónomo Social Security (Sep)

Monthly RETA payment.

Autónomo

Sep

October

3 deadlines

VAT 303 1 days left

Modelo 303 (Q3)

Quarterly VAT return for July–September.

Autónomo Business

Oct

IRPF 130 1 days left

Modelo 130 (Q3)

Quarterly IRPF advance payment for July–September.

Autónomo

Oct

Social Security

Autónomo Social Security (Oct)

Monthly RETA payment.

Autónomo

Oct

November

2 deadlines

Renta 100

Renta Second Instalment

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

Employee Autónomo Business Investor Pensioner

Nov

Social Security

Autónomo Social Security (Nov)

Monthly RETA payment.

Autónomo

Nov

December

3 deadlines

Planning

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.

Employee Autónomo Business Investor Pensioner

Dec

Informative 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.

Employee Autónomo Business Investor

Dec

Social Security

Autónomo Social Security (Dec)

Monthly RETA payment.

Autónomo

Dec

Never think about this again

Every deadline on this calendar, filed for you by your own gestor - on time, every quarter, in your language.

Autónomo Accounting - €29/month + IVA

Let us handle it See what's included →

These dates are based on standard AEAT deadlines and may vary. If a deadline falls on a weekend or public holiday, it typically extends to the next business day. Always verify with Agencia Tributaria or your 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.

Need Help Filing on Time?

Our gestores handle all your quarterly and annual filings - so you never have to worry about missing a deadline.

View Our Services Get in Touch

Want help with this?

Leave your email and a member of our team will get back to you with friendly, no-obligation advice - in your language.

No spam, no obligation - just a helpful reply. We never share your email.