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Taxes Paid By The Self-employed In Spain
Tax forms
In this article, like every year, we remind you of the key dates of the taxes paid by the self-employed in Spain. We are going to see what the 2023 tax calendar is and what are the most common tax forms that self-employed people need to present in Spain.
Table of Contents
1. Taxes paid by the self-employed in Spain in 2023
In this link, you can see the complete 2023 tax calendar that Spain’s Tax Agency publishes each year. In this article, we summarize this calendar focusing on the taxes paid by the self-employed in 2023.
Fourth-quarter closing 2022
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 to be paid without a 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 a direct debit or negative, and submission of form 349.
- January 31 – submission of form 390. Deadline for submission of forms 180 and 190.
FEBRUARY
- February 28 – deadline to submit form 347 of the 2022 exercise.
MARCH
- March 31 – deadline to submit form 720 of the 2022 exercise.
First-quarter closing 2023
APRIL
- April 11 until June 30 – submission of the 2022 Income and Heritage 2022 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 form 349.
2022 Annual income statement
JUNE
- June 27 – submission of the annual income statement 2022 with results payable with direct debit.
- June 30 – Annual statement 2022 with a result to be returned, refusal to return, negative and to be paid without direct debit.
Second-quarter closing 2023
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 form 349.
Third-quarter closing 2023
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 form 349.
2. Tax forms presented by the self-employed
The tax forms are the forms through which the different taxes are presented. The forms most presented by the self-employed are:
Form 303
VAT form that you should submit quarterly if you develop any activity subject to VAT.
It can be a positive (to be paid) or 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 you should submit quarterly if you have 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, you could deduct the amount in the following quarters of the same year, but you cannot request a refund.
Form 111
Form including withholdings from other workers and professionals. You have to submit it if you have employees or have paid invoices from professionals subject to withholding.
Form 115
Form including withholdings 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), they must register on form 115 and submit quarterly the form 115 that will always be positive (or in any case 0), but never a negative amount.
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 you don’t have to pay taxes.
Form 390
Annual VAT summary form. You have to present it in January of the following year. It is an informative statement.
Form 180
It is an annual summary form of all the withholdings on premises for the financial year.
In this form, you must indicate all rental recipients of the year and the property with its address and cadastral reference to submit the form.
It is an informative statement.
Form 190
It is an annual summary form of withholdings for professionals and workers.
You 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 720
It is nothing more than an informative declaration about goods and rights located abroad. Have a look here to know more about how it works.
Form 100
Remember that in Selfemployed Spain’s platform, the quarter closes on the 8th of each quarter closing. From the 8th to the 15th, we review all your accounting and prepare your quarter forms.
Besides, 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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