Autónomo Tax Obligations: Returns and Deadlines

All autónomos are required to file quarterly and annual income tax returns. This guide will outline the filing obligations and deadlines in Spain.

Modelo 130 – Quarterly income tax returns
This form is used to declare the total income and deductible expenditure every quarter. If positive, autónomos must make a payment on account toward their final tax bill. The filing dates for positive returns with tax payment by direct debit from the autonomo’s Spanish bank account are from 1st to 15th April, July and October and 1st to 25th of January. The filing dates for negative returns are from 1st to 20th April, July and October and 1st to 30th of January.

Modelo 100 – Annual income tax return ‘Renta’
The Spanish tax year ends on the 31st of December, and all autónomos are required to declare all their Spanish and worldwide income by the 30th of June. The payments on account made quarterly will contribute to the final tax bill calculated on this return. Any amounts overpaid can be refunded, or if any additional tax is due, this must be paid as a top-up.

Modelo 303 and 390 – Quarterly and Annual VAT returns
Autónomos must declare their VAT (called IVA in Spain) balance and pay amounts due on a quarterly basis. Nil VAT returns should be filed if there is no trading activity.

The filing deadlines for the quarterly returns, Modelo 303 are similar to those for Modelo 130.

If the quarterly return results in a negative balance, it can be carried forward, and any refunds can be applied for at the end of the year. Instead of a refund, the autonomo can elect to carry forward their IVA credit and set it off against future IVA due. This is particularly recommended when VATable sales in Spain are expected to increase and one should bear in mind then if an IVA refund is claimed, the autónomo should be prepared for a Tax Office (Agencia Tributaria or colloquially ¨Hacienda¨ inspection) and have copies of all sales and purchase invoices during the year saved.

Other tax returns (Retentions)

Modelo 111 and 190 – Quarterly retentions and annual summary
These forms may need to be filed if autónomos have received an invoice, normally from a professional such as a Notary, which includes a tax retention.

Modelo 115 and 180 – Quarterly rent retentions and annual summary These returns must be submitted if the self-employed individual is renting an office and their landlord is invoicing them with a tax retention.

If you would like us to prepare any of the tax returns listed above, please contact us and we will be happy to assist.