The general returns that most self-employed persons have to file every three months are VAT and personal income tax.

Form 303 is the tax return through which Value Added Tax (VAT) is settled. Companies and the self-employed charge VAT to their customers throughout the year and pay VAT to their suppliers. In this form, the input VAT is therefore declared on the one hand and the output VAT on the other.

The Form 303 must be filed by any businessman or professional who carries out an economic activity is obliged to file this declaration.

In order to file Form 303, all the information relating to the income and expenses related to the economic activity will be required, which must be justified with the relevant invoices.

Form 303 must declare the VAT paid and the VAT accrued on the purchase and sales invoices.

Form 303 is filed quarterly or monthly, depending on the company’s turnover. Large companies will file the tax monthly.

It is filed from the 1st to the 20th of the month following the quarter in which the tax is due. In other words, the settlement of this tax is carried out on the following dates:

• 1 to 30 January. For those operations that took place in the last six months of the previous year.
• From 1 to 20 April. For transactions carried out in the first quarter of the year.
• From 1 to 20 July. For operations carried out in the second quarter.
• From 1 to 20 October. For those that occurred during the third quarter.

If the last day of the deadline is a weekend or public holiday, the deadline is extended to the next working day.

Form 130 is the self-assessment form for the fractioned payment of personal income tax that must be filed by individuals who carry out economic activities, including agricultural, livestock, forestry and fishing activities by means of normal or simplified direct estimation.

This is a quarterly declaration of income and expenses for which the self-employed pay advances of 20% on account of their income tax return, as is the case for employees, and the withholding of personal income tax deducted from their paychecks.

If, at the end of the year, the four advance payments are more than what corresponds to the actual income, the income tax return will be refunded. If, on the other hand, the income is higher, the income tax return will be paid.

All individuals or members of communities of property or civil societies who carry out economic activities, including agricultural, livestock, forestry and fishing activities by means of normal or simplified direct estimation, are obliged to file Form 130. The estimation system being used can be consulted in Form 036/037 filed when you registered as self-employed.

You are not obliged to file Form 130 if you apply withholding tax to at least 70% of your invoices. Provided that you have not marked the obligation to present it in Form 036/037.

Entrepreneurs who are registered in the module system will file Form 131 instead of Form 130.

Form 130 is filed every quarter according to the following deadlines:

• First quarter: from 1 to 20 April, both inclusive.
• Second quarter: from 1 to 20 July, both inclusive.
• Third quarter: from 1 to 20 October, both inclusive.
• Fourth quarter: from 1 to 20 January, both inclusive.

If the last day of the deadline falls on a Saturday, Sunday or public holiday, the deadline will be extended until the following working day.

Form 111 is the form used by companies and the self-employed to pay income tax withholdings on their employees’ pay slips and professional invoices. Form 111 is the form on which the quarterly withholdings are declared and paid.

Any type of businessman, professional or company that during the corresponding quarter or month (monthly for large companies) has withheld (deducted) part of the amounts corresponding to employees’ salaries, professional invoices, purchase invoices for certain activities, and other more infrequent cases, is obliged to file Form 111.

We will apply a withholding tax in the following cases:

• Income from work: pay slips, settlements, etc.
• Income from certain economic activities:
• Professional activities, for example, a consultant.
• Agricultural and livestock farming activities.
• Forestry activities.
• Business activities in objective estimation (activities in modules that are obliged to withhold 1%).
• Intellectual, industrial and mining property…
• Prizes for participation in games, competitions, raffles, etc.
• Capital gains from forestry exploitation in public forests.
• Cessions of images.

The deadline for filing Form 111 is within 20 days after the end of each calendar quarter. That is to say:

• First quarter: from 1 to 20 April, both inclusive.
• Second quarter: from 1 to 20 July, both inclusive.
• Third quarter: from 1 to 20 October inclusive.
• Fourth quarter: from 1 to 20 January, both inclusive.

If the deadline falls on a Saturday, Sunday or public holiday, the deadline will be the following working day.

Form 115 is a periodic self-assessment of withholdings and payments on account, income or yield from the rental or subletting of urban property. It is used to make the quarterly declaration by which self-employed and companies must declare to the Inland Revenue the IRPF withholdings on urban rentals.

If you are carrying out your business activity in a rented office or work premises, as a tenant you are obliged to declare to the Tax Office the withholdings you make on the payment of rent.

All professionals, individual entrepreneurs or companies that pay rent for business premises or offices, provided that they are urban properties, are obliged to file Form 115.

If the lessor of the office or business premises is a private individual and, in the rental invoice, the IRPF withholding has not been specified, this amount must also be withheld and Form 115 must be filed.

The following are not obliged to file Form 115: the rental of housing that companies pay to their employees, financial leases in leasing mode, rentals that do not exceed €900 per year to the same lessor or when the lessor provides an exemption certificate from the Tax Authorities as they are included in some of the headings of group 861 whose Economic Activities Tax (IAE) quota is not zero.

As for the deadlines for filing Form 115:

• The quarterly Form 115 return shall be filed between the 1st and 20th (both inclusive) of the months of April, July, October and January for withholdings and payments on account corresponding to the previous calendar quarter.
• The monthly Form 115 return for large companies will be filed between the 1st and 20th (both inclusive) of the month following the corresponding monthly return period. Except in the case of the payment for the month of July, which shall be filed during the month of August and the first twenty calendar days of the month of September.

Form 349 is an information return in which the self-employed and companies that carry out intra-Community transactions must provide details of these transactions to the Tax Agency.

Those who acquire or sell goods or provide services to companies located in EU member states and who meet the following conditions are obliged to file the “recapitulative declaration of intra-Community transactions”:

• That, in accordance with the localisation rules applicable to them, they are not deemed to be provided in the territory where the tax applies.
• That they are effectively subject to tax in another member state.
• The recipient is a trader or professional acting as such and has his place of business or permanent establishment in that Member State (or, failing that, the place of his domicile or habitual residence) or the recipient is a legal person not acting as a trader or professional but who has been allocated a tax identification number provided by that Member State.
• The taxable person is that customer.

The return period for intra-Community transactions shall generally cover transactions carried out in each calendar month, and shall be filed during the first twenty calendar days of the month immediately following the corresponding monthly period (except in the month of July, which may be filed during the month of August and the first twenty calendar days of September).

However, Form 349 may be filed monthly, bimonthly (only in a specific case) and quarterly in the following cases:

• Monthly: if the total amount of the supplies of goods and intra-Community provision of services has exceeded the threshold of 50,000 euros during the current quarter or in the four previous calendar quarters.
• Bimonthly: if at the end of the second month of a calendar quarter the total amount of supplies of goods and services to be reported in the return exceeds 50,000 euros. A monthly return must be filed for the first two months of the quarter, incorporating a mark indicating that it is a bimonthly return and it will not be necessary to file the return for the first month.
• Quarterly: when neither during the reference quarter nor in each of the four previous quarters the total amount of the supplies of goods and services to be included in the return exceeds 50,000 euros. In the event of exceeding this amount, the periodicity will become monthly.

The annual summary return is a tax return containing the transactions carried out during the calendar year relating to the settlement of Value Added Tax (VAT).

All VAT taxpayers who are obliged to file periodic VAT self-assessments, whether monthly or quarterly, and also taxpayers included in the joint return, are obliged to file the annual summary return.

They are not obliged to file the annual VAT summary return, Form 390:

• Those taxpayers obliged to file Form 368 for the telecommunications, radio or TV broadcasting and electronic services regime.
• Taxpayers who are obliged to file non-periodic self-assessments in accordance with the provisions of Article 71.7 of the Value Added Tax Regulations.

They will be exempt from filing the annual VAT summary return, Form 390:

• Those taxpayers who keep the VAT Registration Books through the AEAT Electronic Headquarters (Immediate Supply of Information). In other words:
• Registered in the REDEME (VAT Monthly Return Register).
• Large companies (turnover for VAT purposes exceeding €6,010,121.04).
• VAT groups.
• Taxable persons who have opted to keep their VAT registry books through the AEAT e-Office.

Those taxpayers with a quarterly settlement period who, being taxed only in common territory, carry out activities under the simplified Value Added Tax system and/or whose activity consists of leasing operations of urban property.

The annual Value Added Tax summary return, Form 390, must be filed within the first thirty calendar days of the month of January following the year to which the return refers.

Modelo 190

El Modelo 190 es el resumen anual del Modelo 111 que se presenta trimestralmente. Por lo tanto, este Modelo 190 es el resumen anual de las retenciones practicadas en el IRPF a trabajadores vía nómina, a empresarios o profesionales autónomos mediante factura.

Aquellos que están obligados a presentar trimestralmente el Modelo 111 deberán presentar también el Modelo 190. Por lo tanto, todo tipo de empresario, profesional o sociedad que durante el año hayan retenido (descontado) parte de los importes correspondientes a nóminas de empleados, a facturas de profesionales, a facturas de compra de algunas actividades, y otros casos más infrecuentes.

El Modelo 190 habrá que presentarlo entre los días 1 y 31 de enero de cada año, reflejando las cantidades retenidas y los ingresos a cuenta efectuados que correspondan al año natural inmediatamente anterior.

Modelo 180

El Modelo 180 es el resumen anual de las retenciones e ingresos a cuenta sobre determinadas rentas o rendimientos procedentes del arrendamiento o subarrendamiento de bienes urbanos. Es el resumen anual del Modelo 115 que se presenta trimestrales.

Estarán obligados a presentarlo aquellos que tengan obligación de presentar Modelo 115, es decir todas aquellas empresas individuales, profesionales o sociedades que paguen alquileres por locales u oficinas, siempre que sean inmuebles urbanos.

Por otro lado, existen determinadas circunstancias en las que la empresa estará exenta de presentar este modelo:

• Si los alquileres a un mismo arrendador o propietario no superan la cuantía de 900 euros.
• Si se trata de alquileres destinados a la vivienda de trabajadores.
• Arrendamientos financieros o leasing.
• Cuando el arrendador acredite que el arrendatario debe tributar por algún epígrafe del grupo 861.

El Modelo 180 deberá presentarse entre los días 1 y 31 de enero de cada año, reflejando las cantidades retenidas y los ingresos a cuenta efectuados que correspondan al año natural inmediatamente anterior.

Form 347 is an information return that must be filed by all individuals (self-employed) and legal entities (companies), both public and private, who, in carrying out business or professional activities, invoice transactions, regardless of their nature, for an amount greater than 3,005.06 euros per year.

Who is exempt from filing Form 347?

• Those who have no tax domicile, permanent establishment or place of business in Spain.
• Those who have carried out transactions with third parties but their total amount does not reach 3,005.06 euros per year.
• Individuals or entities under the income attribution system who pay personal income tax using the objective assessment method, known as modules, and in parallel under the simplified VAT system of the simplified systems, agriculture, livestock and fishing or equivalence surcharge. Except for transactions excluded from the application of these regimes or for transactions for which they issue an invoice.

Transactions that together amount to more than 3,005.06 euros, must be declared in Form 347:

• Non-repayable subsidies and grants.
• Transactions with insurance companies.
• Advances from customers and suppliers.
• Leases not subject to withholding.
• Deliveries and acquisitions of goods and services, both those subject to and not exempt from VAT and those not subject to or exempt from VAT.
• Real estate transactions.

Form 347 must be filed in February of each year, declaring the transactions corresponding to the previous calendar year. When the deadline falls on a Saturday, Sunday or public holiday, the deadline will be the following working day.