January
January 20 is the last day to file two self-employed tax returns attributable to the fourth quarter of the previous year.
Form 111. Work income and income from economic activities, prizes, certain capital gains, and income allocations. Self-assessment.
Form 115. Income or yields from the leasing or sub-letting of urban buildings.
In addition, between January 1 and 31, certain annual and other quarterly forms corresponding to the previous year must also be filed.
Form 390. VAT. Annual Summary Tax Return
Form 190. Work income and income from economic activities, prizes, certain capital gains, and income allocations. Annual summary.
Form 180. Revenues from leases of urban properties. Annual summary.
Form 303. VAT. Self-assessment.
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Installments.
Form 349. Recapitulative return on intra-Community operations.
It is possible that your professional profile as a self-employed person does not require the presentation of certain forms. In this case, you will be exempt from filing them.
February
Form 347. Annual declaration of operations with third parties.
This form may be submitted between the 1st and the last working day of the month.
April
Between April 1 and April 20, the self-employed are required to file certain forms corresponding to the current fiscal year.
Form 303. VAT. Self-assessment.
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Installments.
Form 111. Form 111. Work income and income from economic activities, prizes, certain capital gains, and income allocations. Self-assessment.
Form 115. Income or yields from the leasing or sub-letting of urban buildings.
Form 349. Recapitulative return on intra-Community operations.
Last year’s income tax return. It starts in April and ends on June 30. If during the previous year the withholding applied was higher, on the income tax return you will get a refund; that is to say, the Spanish Tax Agency will return you money.
May and June
During these two months, the deadline for filing last year’s income tax return is still in effect.
July
From the 1st to the 20th, quarterly tax returns must be filed for the second quarter of the current year.
Form 303. VAT. Self-assessment.
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Installments.
Form 111. Work income and income from economic activities, prizes, certain capital gains, and income allocations. Self-assessment.
Form 115. Income or yields from the leasing or sub-letting of urban buildings.
Form 349. Recapitulative return on intra-Community operations.
October
During this month, the same happens as in July. From the 1st to the 20th, the quarterly tax returns corresponding to the second quarter of the current year must be filed.
Form 303. VAT. Self-assessment.
Form 130. Personal Income Tax Companies and professional taxed under the direct evaluation system. Installments.
Form 111. Work income and income from economic activities, prizes, certain capital gains, and income allocations. Self-assessment.
Form 115. Income or yields from the leasing or sub-letting of urban buildings.
Form 349. Recapitulative return on intra-Community operations.
