The self-employed and companies that have not domiciled the VAT corresponding to the third quarter of 2026 are still on time to comply with the Tax Agency without submitting the declaration late. Although on Thursday, October 15, the general period to arrange payment by bank direct debit ended, the Tax Agency keeps open until Tuesday, October 20 the deadline for submitting the main quarterly self-assessments.
Letting the 15th pass prevents the use of ordinary direct debit for these models, but does not, by itself, constitute a tax violation. Taxpayers can pay by other means and submit their declaration within the legal deadline, as long as they correctly complete both procedures.
On October 20, the deadline for submitting quarterly VAT (model 303), the fractional payments of personal income tax for the self-employed (130 and 131), and the withholding tax declarations (111, 115 and 123) expires. The deadline for the second fractional payment of the Corporate Tax (202), subject to the specific obligations of each company, also ends.
How to pay VAT after October 15
Taxpayers who have not domiciled their declaration can make the payment through the electronic headquarters of the Tax Agency, without the need to go to a bank office. The first step is to access the corresponding tax form, select the year 2026 and the settlement period, and fill in the necessary data to calculate the amount they must pay.
Once the self-assessment is prepared, the Tax Agency allows payment to be made from the form itself or through the "Pay, defer and consult" section of its electronic headquarters. The payment can be made by account debit, bank card, or Bizum, although the available options depend on the model and the operation.
Before confirming the payment, it is advisable to check that the NIF, the model, the year, the period, and the amount are correct. After authorizing the operation, the taxpayer obtains a Complete Reference Number (NRC), a 22-character code that certifies the payment and allows it to be associated with the declaration.
If the payment is made from the form, the NRC can be incorporated automatically. Otherwise, it will need to be entered or retrieved before clicking "Sign and send" and confirming the submission.
Paying the tax does not mean that the declaration has been submitted. To comply with the Tax Agency, it is necessary to finalize the submission and keep the proof of submission issued by the Tax Agency, which includes the date, time, and registration number.
It is also possible to obtain the NRC through a collaborating financial entity and use it later to submit the self-assessment. Some declarations also allow payment by transfer from accounts of non-collaborating entities, although this alternative requires a specific procedure and the payment is not considered made until the Tax Agency receives the funds.
The forms that must be submitted before October 20
The model 303 includes the self-assessment of VAT corresponding to the third quarter for taxpayers subject to quarterly settlement. It should not be confused with the monthly VAT of September, whose submission deadline ends on October 30.
Self-employed individuals who make fractional payments of IRPF must use the model 130, when they are taxed under direct estimation and are required to submit it, or the 131, if they carry out activities under objective estimation. There are exceptions, especially for certain professionals whose income is already mostly subject to withholding.
The withholding declarations are also due. The model 111 is used for those practiced on employment income and certain economic activities; the 115, for those corresponding to certain rentals of urban properties, and the 123, for withholdings on certain income from movable capital. The deadline affects both the declarations of the third quarter and the monthly ones for September, depending on the taxpayer.
In the case of companies, October is the month for the second fractional payment of the Corporate Tax. The obligated entities must submit the model 202, while tax groups use the 222. The obligation to submit these models depends on the circumstances and the applicable regime for each company.
Tax calendar for October 2026
| Model | Obligation | End of direct debit | End of presentation |
|---|---|---|---|
| 303 | VAT of the third quarter | October 15 | October 20 |
| 130 | IRPF in direct estimation, third quarter | October 15 | October 20 |
| 131 | IRPF in modules, third quarter | October 15 | October 20 |
| 111 | Withholdings on work and economic activities, third quarter or September for monthly filers | October 15 | October 20 |
| 115 | Withholdings on certain urban rents, third quarter or September for monthly filers | October 15 | October 20 |
| 123 | Withholdings on certain income from movable capital, third quarter or September for monthly filers | October 15 | October 20 |
| 202 | Second fractional payment of the Corporate Tax | October 15 | October 20 |
| 222 | Fractional payment of tax groups | October 15 | October 20 |
| 303 monthly | VAT of September | October 27 | October 30 |
Taxes that can be deferred when liquidity is lacking
Not all taxpayers can pay their taxes on the due date. The Treasury allows deferring or splitting certain debts when there are temporary economic difficulties, although this possibility does not apply to all taxes.
The application can be processed from the electronic headquarters of the Tax Agency, by submitting the self-assessment with acknowledgment of debt and request for deferral, or from the section "Pay, defer and consult." The interested party must identify the pending amount, explain the reasons for their request, and propose the dates on which they intend to make the payments.
Requests of up to 50,000 euros may be exempt from providing guarantees, according to the established conditions and taking into account the debts that must be computed together. This exemption does not mean that the Treasury automatically grants the deferral nor that the taxpayer is free from interest.
In the case of VAT, the General Tax Law establishes restrictions for deferring the amounts charged to customers. As a general rule, these debts are non-deferrable, unless it is duly justified that the amounts have not been effectively collected, without prejudice to the particularities applicable to the processing of certain requests.
For example, a self-employed person who has issued several invoices during the quarter and has not yet collected may consider the possibility of requesting the deferral of the corresponding VAT, providing the necessary documentation. However, the lack of balance in the bank account does not allow, by itself, to defer any amount declared in form 303.
The restrictions are stricter for the withholdings declared through forms 111, 115, and 123, whose debts are generally non-deferrable. The installments of the Corporate Tax, such as those corresponding to form 202, cannot be deferred either.
On the contrary, self-employed individuals required to submit forms 130 and 131 can request the deferral or installment of their payments on account of personal income tax (IRPF), subject to the conditions established by the Tax Agency.
The consequences of submitting or paying late
Submitting the declaration after October 20 may result in a surcharge or a penalty, depending on the type of non-compliance and whether the Tax Agency has previously claimed the debt.
When a self-assessment with a payable result is submitted late without prior request, the General Tax Law establishes a surcharge of 1% plus another 1% for each full month of delay. Once twelve full months have passed since the end of the deadline, the surcharge becomes 15%, to which the corresponding late payment interest is added as legally provided.
For example, a self-employed person who must pay 1,000 euros of VAT and submits the declaration during the first month after the due date would initially face a surcharge of 10 euros, without prejudice to possible legal reductions.
The situation changes when the taxpayer submits the declaration on time but does not pay or validly request a deferral. In that case, the Tax Agency may initiate executive collection and demand the surcharges provided for this phase, which can be 5%, 10%, or 20%, depending on when the debt is paid.
Even declarations with no amount to pay can lead to penalties if submitted late. In any case, not having liquidity does not exempt one from submitting the self-assessment before October 20.