Operations end in December, the form in January
The fourth quarter gathers operations through 31 December. Filing is not in December: modelo 303 and modelo 130 for that quarter are filed from 1 to 30 January.
31 December, then January
A January invoice does not belong in the fourth quarter. A December invoice does not wait for the next quarter in order to exist. The filing window is in the forms due in January.
- Operations: through 31 December.
- Filing: 1 to 30 January.
- Direct debit is earlier than the 30th.
The calendar warns you
Factura Fácil warns you on the calendar as January approaches, if the form is on your profile. The warning does not file. You can prepare the import file before submission. Submission is on the Tax Agency site.
Common questions
Is the fourth quarter filed until 20 January?
No. It is filed from 1 to 30 January. The 20th is the rule for April, July and October.
Does the app warning file the quarter?
No. The calendar warns you. It does not file. Direct debit closes before the 30th.
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.