Spanish tax forms for freelancers and limited companies: which ones and when

Before you start: who this guide is for

This guide summarises the most common obligations of a Spanish autónomo (self-employed, direct assessment) and a sociedad limitada (SL) whose financial year matches the calendar year, in Spain's common tax territory. It's for information and isn't tax advice: every case has its nuances.

• The Canary Islands use IGIC instead of VAT, with their own forms; Ceuta and Melilla have IPSI.
• The Basque Country and Navarre have their own (foral) tax authorities with different forms and deadlines.
• Large companies and those on SII or monthly VAT refunds file VAT and withholdings monthly.
• If you pay by direct debit, the deadline usually ends a few days before the filing deadline.
• If the last day is a Saturday, Sunday or national holiday, it moves to the next working day. Regional and local holidays can affect other procedures: check with your gestoría.

Quarterly forms

Filed from the 1st to the 20th of April, July and October for the first three quarters, and in January for the fourth:

• Modelo 303 (VAT): autónomos and SLs that charge VAT. Q4 is due by 30 January.
• Modelo 111 (income tax withheld): if you pay salaries or professionals' invoices with withholding. Q4 is due by 20 January.
• Modelo 115 (rent withholding): if you rent premises and must withhold tax from the landlord. Q4 is due by 20 January.
• Modelo 130 (income tax prepayment): autónomos on direct assessment, unless at least 70% of last year's income had tax withheld. Q4 is due by 30 January. Those on the módulos scheme use 131 instead.
• Modelo 349 (intra-EU transactions): if you buy from or sell to businesses in other EU countries. Usually quarterly, same deadlines as the 303.
• Modelo 202 (corporate tax prepayments): SLs, where applicable based on their last return, 1–20 April, October and December.

Annual summaries and information returns

At the start of the year you summarise the previous one:

• Modelo 390 (annual VAT summary): by 30 January, alongside the Q4 303.
• Modelo 190 (annual summary of the 111 withholdings): by 31 January.
• Modelo 180 (annual summary of the 115 rent withholdings): by 31 January.
• Modelo 347 (transactions with third parties): in February, if you exceeded €3,005.06 with any client or supplier during the year. Not filed by those keeping VAT books through SII.

Income tax and corporate tax

Tax on the year's profit is settled once a year:

• Autónomos: personal income tax return (modelo 100), usually from April to 30 June.
• SLs: corporate income tax (modelo 200), within 25 calendar days after the six months following year end: 1–25 July for a calendar-year company.
• SLs: the general meeting must approve the annual accounts within six months of year end (by 30 June), and they're filed at the Companies Registry within a month of approval.
• Social security: monthly, either the autónomo fee or employee contributions.

Month-by-month summary

For a typical SL or autónomo with a calendar financial year:

• January: Q4 111 and 115 (by the 20th); Q4 303, 130 and 349 plus the 390 (by the 30th); 190 and 180 (by the 31st).
• February: 347.
• April (1–20): Q1 303, 111, 115, 130 and 349; 202 if applicable. April to June: autónomos' income tax return.
• June (30th): SL annual accounts approved.
• July: Q2 303, 111, 115, 130 and 349 (1–20); 200 (1–25); accounts filed at the Registry (within a month of approval).
• October (1–20): Q3 303, 111, 115, 130 and 349; 202 if applicable.
• December (1–20): 202 if applicable.
• Every month: social security.

How Tessa automates it

In Finance → Tax calendar you choose SL or autónomo and Tessa turns on the usual forms (303, 111, 115, 390, 190, 180, 200, annual accounts and social security for an SL; 303, 130, 390 and social security for an autónomo). You can add or remove forms, such as the 349.

Ten and three days before each deadline, admins get a reminder with what to have ready and a draft email for the gestoría. Deadlines move to the next working day if they fall on a weekend or national holiday; regional and local holidays aren't taken into account. It's an informational aid, not tax advice: always confirm deadlines with your gestoría.