Direct debit for modelo 303 and modelo 130
You can ask for the amount due to be charged to your account when you file. That direct-debit window closes earlier than the last day to file without that charge.
Which day the charge closes
On the calendar, direct debit for the first three quarters often runs until the 15th of April, July, and October. The fourth quarter closes a few days earlier. If the last day is not a business day, it moves. Each year’s day is on the taxpayer calendar. Do not reuse a date from another year.
- April, July, and October: often until the 15th.
- Fourth quarter: the charge closes a few days earlier.
- Non-business day: the deadline moves.
The app does not order the charge
Factura Fácil does not set up the direct debit at your bank. It calculates the figure and warns you of the form’s deadline. You request the charge when you file on the Tax Agency site, inside that shorter window. If the direct-debit day has passed, you can still be inside the filing window, but the payment no longer goes through that charge. Filing is still yours or your gestoría’s. The deadlines are in modelo 303 and modelo 130.
Common questions
Does the app set up the direct debit?
No. It calculates the form and reminds you of the deadline. The charge is requested when you file on the Tax Agency site.
Is the 15th also the last day to file?
No. In April, July, and October filing runs until the 20th. The 15th is often the close of direct debit. If it falls on a non-business day, the calendar wins.
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.