This guide is what worked for us and the people we've helped — it is not tax or legal advice, and we are not tax or legal professionals. Rules change, every situation is different, and the cost of getting it wrong (denied visas, double taxation, fines, missed deadlines) is real.
Before you act on anything here, speak with a qualified tax or legal professional — an immigration lawyer (abogado de extranjería), a cross-border tax accountant, or a licensed gestor — who can review your specific facts. Use this guide to know what questions to ask, not as a substitute for paid advice.
In Spain, being autónomo means you are your own tax collector. Four times a year you self-assess (autoliquidación) what you owe and pay it directly to Hacienda — nobody withholds it for you the way a US employer does. Then once a year you file annual summaries that reconcile the four quarters.
The quarterly set for a typical solo autónomo is short: Modelo 303 (VAT / IVA) every quarter, and Modelo 130 (income tax prepayment / pago fraccionado de IRPF) every quarter unless at least 70% of your invoices already carry IRPF retención. Add Modelo 111 if you pay a Spanish freelancer or employee whose invoice has retención, Modelo 115 if you rent a business premises, and Modelo 349 if you invoice EU-VAT-registered clients in other EU countries.
Filing periods are calendar quarters: Q1 = Jan–Mar, Q2 = Apr–Jun, Q3 = Jul–Sep, Q4 = Oct–Dec. Every quarter is filed in the first 20 days of the month after it closes — except Q4, which gets until 30 January.
Separate from taxes, your Social Security cuota is charged monthly by direct debit on the last working day of each month. It is not part of the quarterly filings, but it is a deductible expense in them — see the deductions section.
If your business structure question is still open (autónomo vs company), read Starting a Business in Spain: Autónomo vs SL first. This guide assumes you're already registered as autónomo via Modelo 036/037.
Q1 (Jan 1 – Mar 31): file 1–20 April. Direct-debit (domiciliación) cut-off is 15 April.
Q2 (Apr 1 – Jun 30): file 1–20 July. Direct-debit cut-off 15 July.
Q3 (Jul 1 – Sep 30): file 1–20 October. Direct-debit cut-off 15 October.
Q4 (Oct 1 – Dec 31): file 1–30 January. Direct-debit cut-off 25 January.
Annual summaries, filed in January: Modelo 390 (annual VAT summary, by 30 January), Modelo 190 (annual summary of retenciones you withheld, by 31 January), Modelo 180 (annual rental retenciones, by 31 January).
Annual income tax return (Modelo 100, la Renta): the campaign runs roughly 2 April – 30 June 2026 for the 2025 tax year. If the result is a pagar and you want to direct-debit it, you must file by ~25 June.
Modelo 720 / 721 (foreign assets over €50,000, and crypto held abroad): 1 January – 31 March, for the prior year. This trips up almost every American in Spain. See Beckham Law & US-Spain Taxes.
If a deadline lands on a Saturday, Sunday or national holiday, it rolls to the next working day — but the direct-debit cut-off does not roll generously, so never plan to file on the last day.