The modelo 100 campaign
The income-tax campaign is the window for filing modelo 100, the income-tax return for the previous year. The dates are in that year’s taxpayer calendar. There is no fixed opening day this page can announce in advance.
Spring, with no invented day
The campaign usually falls in spring and refers to the previous year. The Tax Agency publishes the opening day and the closing day in that year’s calendar. This page does not set a start, or the dates of a future campaign.
- Modelo 100: the annual return.
- It is usually in spring, for the previous year.
- That year’s calendar sets the days.
The app’s calculation is not the draft
Factura Fácil calculates modelo 100 from the activity data you recorded. It does not file the return. That calculation is not the draft the Tax Agency shows you, which may miss the activity figures. Filing stays on the site, by you or your gestoría.
Common questions
Which day does the campaign start?
The day is published in that year’s taxpayer calendar. It is usually spring, for the previous year. This page does not announce a date in advance.
Is the app the income-tax draft?
No. It calculates modelo 100 from the activity you recorded and does not file the return. The Tax Agency draft is a different document.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.