Tax calendar for the self-employed in Bizkaia
What's filed and when, month by month.
In a nutshell
- Self-employed people in Bizkaia file their taxes every quarter: in April, July, October and January.
- In January the annual summaries are also due.
- The income tax return is filed in spring, during the Bizkaia Tax Office campaign.
Knowing what's due each month avoids surcharges. This is the usual calendar for a self-employed person in Bizkaia; the exact dates for each year are published by the Bizkaia Tax Office.
Every quarter
- April (first quarter), July (second) and October (third): VAT (form 303), income tax prepayment (form 130) and withholding if you have any (forms 110 and 115). Usually from the 1st to the 25th.
- January: the fourth quarter's returns.
In January, the annual summaries
- Annual VAT summary (form 390). In Bizkaia, filing it also counts as filing the fourth quarter's VAT.
- Annual withholding summaries (forms 190 and 180), if you have them.
Later on
- February: return of transactions with third parties (form 347), if it applies to you.
- Spring: the Bizkaia Tax Office income tax campaign.
With BATUZ. Your invoicing software sends your invoices to the Tax Office. That way some returns come with a draft.
Check each year's dates. Deadlines can move because of public holidays or rule changes. Check the official calendar for the year.
Frequently asked questions
If I haven't invoiced anything, do I have to file?
In general, yes: returns have to be filed even if they come to zero.