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2020 Tax Calendar And Tax Forms in Spain

Tax Calendar 2020

In this new year 2020, we also remind you of the key dates for filing taxes. In today’s post, we will see what the tax calendar of 2020 is and what are the tax forms that the self-employed need to submit.

 

1. Tax forms

Tax forms are the forms through which the different taxes are submitted. The forms most submitted by the freelancers are:

Form 303

VAT form that is submitted quarterly. The self-employed who develop any activity subject to VAT must submit this form. It can be positive (to be paid) or with a negative amount (to be deducted). If it were to be deducted, it means that the amount is being deducted quarter to quarter and if in the last quarter of the year it is negative, then you can request the refund or continue deducting it with the VAT of the following year.

 

Form 130

Income tax form that is submitted quarterly. Obligatory must be submitted by the self-employed registered in any business activity. It can be positive (payable) or with a negative amount (to be deducted in the following quarters of the same year). If it were to be deducted, it means that the amount can be deducted in the following quarters of the same year, but the refund cannot be requested.

 

Form 111

Withholding form for workers and professionals. It is submitted by all self-employed workers who have employees or who have paid bills from professionals subject to withholding.

 

Form 115

Withholding form of the premises. If a self-employed person rents a place and the withholding is included in the invoice (there are exceptions to this case), then he must register on form 115 and submit on a quarterly basis the form 115 that will always be positive (or in any case at 0), but never negative.

 

Form 349

Intra-community operations form. This form should reflect all intra-community operations carried out during the quarter. The self-employed registered in ROI or VIES (Registry of Intra-Community Operators) must submit it quarterly in case of operations. It is an informative declaration for which taxes are not paid.

 

Form 390

Annual VAT summary form. It is submitted in January of the following year. It is an informative statement.

 

Form 180

An annual summary form of withholdings on premises. In this form, not only all rental recipients of the year are summarized, but the property must be indicated with its address and cadastral reference to submit the form. It is an informative statement.

 

Form 190

An annual summary form of withholdings for professionals and workers. It must indicate the workers and professionals with their names, surnames, ID, perceptions and withholdings. It is an informative statement.

 

Form 347

It is an annual statement of operations with third parties. If you have had operations with the same supplier or customer worth more than € 3005.06 you will have to submit this form.

 

Form 100

Annual income statement.

 

2. Tax calendar

 

4th quarter tax closing

JANUARY

  • January 15 – submission of forms 111 and 115 to be paid with direct debit.
  • January 20 – voluntary deadline to submit forms 111 and 115 with a result to be paid without direct debit or negative.
  • January 25 – submission of forms 130 and 303 to be paid with direct debit.
  • January 30 – voluntary deadline to submit forms 130 and 303 with a result to be paid without direct debit or negative, and submission of forms 349 and 390.
  • January 31 – deadline for submission of forms 180 and 190.

 

MARCH

  • March 2 – deadline to submit form 347 of the 2019 exercise.

 

First-quarter tax closing

APRIL

  • April 1 to June 30 submission of the 2019 Income and Heritage 2019 returns.
  • April 15 – submission of forms 111, 115, 130 and 303 to be paid with direct debit.
  • April 20 – voluntary deadline to submit forms 111, 115, 130 and 303 with the result to be paid without direct debit or negatives, and of form 349.

 

2019 Annual income statement

JUNE

  • June 25 – submission of the annual income statement 2019 with results payable with direct debit.
  • June 30 – Annual statement 2019 with a result to be returned, refusal to return, negative and to be paid without direct debit.

 

Second-quarter tax closing

JULY

  • July 15 – submission of forms 111, 115, 130 and 303 to be paid with direct debit.
  • July 20 – voluntary deadline to submit forms 111, 115, 130 and 303 with the result to be paid without direct debit or negatives, and of form 349.

 

Third-quarter tax closing

OCTOBER

  • October 15 – submission of forms 111, 115, 130 and 303 to be paid with direct debit.
  • October 20 – voluntary deadline to submit forms 111, 115, 130 and 303 with the result to be paid without direct debit or negatives, and of form 349.

Remember that in Selfemployed Spain the quarter closes on the 8th of each quarter closing, since from the 8th to the 15th we review all your accounting and prepare your quarter forms. In addition, to avoid surprises we recommend that whenever you enter your invoices, go to the forecast in real-time to know what you have to pay or deduct and thus have enough funds in your bank account.

 


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