The autumn 2026 tax calendar for a Canary business and a non-resident owner

September is when the island exhales: the season winds down, the accounts catch up, and the tax year quietly turns the corner into its most crowded stretch. Between now and next spring a business in Fuerteventura files four rounds of returns, a non-resident owner meets the last deadline of the old Modelo 210 calendar, and a handful of once-in-a-lifetime windows — the ZEC registry, VeriFactu, electronic invoicing — close or open for good. This is the calendar we work from at our Caleta de Fuste and Costa Calma offices, date by date, with the amounts and forms that matter and a link to the deeper piece where one exists.

Two readers, one timeline: a Canary business (autónomo or company, on IGIC rather than VAT) and a non-resident owner of a Canary property. Where a date only concerns one of them, we say so.

October: the third-quarter round

The quarter that ended on 30 September is settled between 1 and 20 October — and if you pay by direct debit, the filing must be in about five days earlier, around the 15th, or the debit will not be taken.

• IGIC, Modelo 420 — filed with the Agencia Tributaria Canaria, not with the state AEAT. Third quarter, 1–20 October. The general rate is 7 %, with 0, 3, 9.5, 15 and 20 % bands and the 1 % fuels rate added in 2026.
• IRPF instalments, Modelo 130 (direct estimation) or 131 (módulos) — autónomos, 1–20 October, 20 % of the year's cumulative net profit less what you have already paid.
• Withholdings, Modelos 111 and 115 — on salaries, professional invoices and the rent you pay for premises: 1–20 October. Modelo 123 if you paid interest or dividends.
• Corporate tax on account, Modelo 202 — companies make their second payment on account for the 2026 year between 1 and 20 October (the third comes in December).
• Modelo 349 — only if you have intra-EU operations to report; Canary services to EU business clients are a subject of their own, and our September series returns to it.
• Non-resident landlords, Modelo 210 — the return for third-quarter rental income is due 1–20 October, and it is the last of the quarterly rental filings under the old rules: from the 2026 tax year the rental return becomes annual, filed in April 2027. The Modelo 210 guide sets out the new calendar.

Two more October dates, both structural:

• 1 October — the ministerial order that starts the countdown to compulsory electronic B2B invoicing is expected to enter into force. From that day the clock runs: twelve months for businesses invoicing more than €8 million, twenty-four for everyone else. If you issue invoices to other businesses in Spain, the software decision you make this winter is the one that will still be running in 2028. Our VeriFactu guide explains how the two systems fit together.
• 31 October — the last day for an autónomo to request a change of contribution base with effect from 1 November. The system allows six changes a year; if your 2026 income is running above or below the bracket you chose in January, this window and the December one are the two left to correct it before the next regularisation.

November: two quiet dates that bite

• 2 November — Spanish banks start operating the AEAT's new account-freezing channel: a freeze posted in the evening is executed before the branch opens, with money collected overnight. It changes nothing for a business that pays on time and everything for one that lets a debt sit. We explained the mechanics in the account-freeze piece.
• 1–30 November — Modelo 232 — companies with related-party transactions above the reporting thresholds (dealings with their own shareholders, directors or sister companies, typically) declare them this month for the 2025 year. Small groups forget it every year; the penalty is per omitted item.
• Local taxes — several Fuerteventura town halls collect the IBI and the waste charge in an autumn window. The dates are municipal, not national: check the payment period for your municipality and set the direct debit before it opens.

December: the year-end trio

• 1–20 December — Modelo 202, the third and last payment on account of the 2026 corporate tax.
• 31 December — Modelo 210, 2025 tax year. For a non-resident who owns a property and does not let it, the imputed-income return for 2025 must be filed and paid by the last day of 2026. It is the final year of the "any time within the year" rule: from the 2026 tax year the window moves to 1 April – 31 December of the following year, so the 2026 return will be filed between April and December 2027 — with a redesigned form and a per-category expense annex for landlords.
• 31 December — ZEC registration. The current authorisation accepts new entities into the Canary Special Zone register until 31 December 2026, with benefits running to the end of 2032. The Consortium's two-stage procedure takes weeks, not days, so a company that wants the 4 % corporate rate should be filing this autumn, not in the last fortnight of the year. The ZEC guide has the Fuerteventura thresholds: three jobs and €50,000 of investment within two years.
• 31 December — the autónomo's last base change of the cycle, effective 1 January, and the deadline to opt into or out of the módulos regime for 2027 on the census form (Modelo 036/037).
• Before the year ends — choose your VeriFactu software. Companies must invoice with a certified system from 1 January; if your provider has not confirmed its compliance in writing, December is the month to switch.

January to March 2027: the annual round

• 1 January — VeriFactu becomes compulsory for companies (corporate-tax payers); autónomos and the rest follow on 1 July 2027. The fines for non-compliant software reach €50,000 a year.
• 1–20 January — fourth-quarter withholdings, Modelos 111 and 115. 1–30 January — fourth-quarter IRPF instalments, Modelos 130 and 131.
• 1–31 January — IGIC year-end: the fourth-quarter Modelo 420 and the annual summary, Modelo 425, both with the ATC. Also the annual withholding summaries, Modelos 190 and 180, with the AEAT.
• February — Modelo 347, the declaration of third parties you dealt with for more than €3,005.06 in 2026. A cross-check, not a payment — but the numbers must agree with what your suppliers and clients declare about you.
• 31 March — Modelo 720, the foreign-assets declaration, for anyone who became a Spanish tax resident in 2026 and holds more than €50,000 abroad in any asset class. First-year residents miss it more than anyone.
• April — the income-tax campaign opens, and with it the new Modelo 210 windows: 1 April to 31 December for 2026 imputed income, 1–20 April for the annual rental return. The old quarterly rhythm ends here.
• 1 July 2027 — VeriFactu for autónomos.

Two profiles, two short lists

A Canary business, from now to spring

• Book the 20 October filings now and the direct debit for the 15th.
• Decide the e-invoicing and VeriFactu software once, this winter, for both systems.
• Companies: Modelo 202 in October and December, Modelo 232 in November if related-party dealings exceed the thresholds.
• Autónomos: check your contribution base against real 2026 income before 31 October and again before 31 December.
• Considering the ZEC? File with the Consortium this autumn — the register closes on 31 December.
• January: 420 + 425, 111/115, 130/131, 190/180. February: 347.

A non-resident owner, from now to spring

• Letting the property: file the third-quarter Modelo 210 by 20 October — the last quarterly one.
• Not letting it: file and pay the 2025 imputed-income Modelo 210 by 31 December.
• Check your municipality's IBI and waste-charge window and set the direct debit.
• Diary the change: from 2027 your 210 is filed between April and December for the previous year.
• If you moved to Spain in 2026: Modelo 720 by 31 March 2027.

Every date above is a filing we run for clients from Caleta de Fuste and Costa Calma, with the returns prepared in your language and the direct debits set in advance. See what our tax advisory covers, or book a consultation — we reply within one business day.

Common questions

When is the third-quarter IGIC return due?
Between 1 and 20 October, on Modelo 420, filed with the Agencia Tributaria Canaria. If you pay by direct debit the return must be filed about five days earlier, around 15 October. The fourth quarter and the annual summary, Modelo 425, are due by 31 January.

Do I still have to file the Modelo 210 for 2025 by 31 December 2026?
Yes. The imputed-income return for the 2025 tax year follows the old calendar and must be filed and paid by 31 December 2026. From the 2026 tax year the window moves to 1 April – 31 December of the following year, so your 2026 return is filed in 2027.

What is the last day to register a company in the ZEC?
The current authorisation accepts registrations until 31 December 2026, with the 4 % corporate rate available through the end of 2032. Because the Consortium's procedure runs in two stages over several weeks, applications should be lodged during the autumn.

When does VeriFactu start, and what about electronic invoicing?
VeriFactu is compulsory for companies from 1 January 2027 and for autónomos and the rest from 1 July 2027. Compulsory B2B electronic invoicing runs on a separate clock that is expected to start on 1 October 2026: twelve months for businesses above €8 million of turnover, twenty-four for everyone else.

Facts verified in September 2026 (AEAT taxpayer's calendar 2026; Agencia Tributaria Canaria filing periods for Modelos 420 and 425; Orden HAC/623/2026 on the Modelo 210 calendar; Royal Decree-Law 15/2025 on VeriFactu dates; Royal Decree 238/2026 and the draft ministerial order on electronic invoicing; AEAT Resolution of 4 June 2026 on the freezing channel; ZEC Consortium registration window; Social Security rules on contribution-base changes). Rules move — check yours before acting.