The full guide
The autónomo calendar at a glance
| When | What to file | Covers |
|---|---|---|
| 1 to 20 April | 303 and 130 (plus 111 and 115 if they apply) | January to March |
| 1 to 20 July | 303 and 130 (plus 111 and 115) | April to June |
| 1 to 20 October | 303 and 130 (plus 111 and 115) | July to September |
| 1 to 30 January | 303, 130, 390 (plus 111, 115, 190 and 180 if they apply) | October to December and the year |
| February | 347, if over €3,005.06 with one client or supplier | The previous year |
| April to 30 June | Renta (form 100) | The previous year |
If a deadline falls on a weekend or public holiday, it moves to the next working day. The Tax Agency publishes the official calendar every year.
Form 303: IVA
Form 303 is your quarterly VAT return. You declare the IVA you charged clients and subtract the IVA you paid on business expenses. Most services to Spanish clients carry 21% IVA. Services to businesses in other EU countries usually don’t, under the reverse charge, but you must be registered in the EU VAT register (ROI). Services to clients outside the EU are generally not subject to Spanish IVA.
Form 130: income tax advance
Form 130 is an advance payment of income tax: 20% of your profit for the year so far, minus what you’ve already paid. You don’t file it if at least 70% of your income in the previous year had tax withheld by Spanish clients, which is common for professionals who invoice Spanish companies with withholding.
Forms 111 and 115
111 applies if you withhold income tax from employees or professionals you pay. 115 applies if you rent business premises and must withhold tax on the rent. Many home-based freelancers need neither.
Paying and penalties
You can pay by card, bank transfer through your online banking, or direct debit. Filing late without being asked by the Tax Agency carries surcharges that grow with time, starting at 1% plus 1% for each full month late. If you’re asked first, penalties are higher.
DIY or gestor?
With few invoices and simple expenses, many autónomos file themselves online using Cl@ve or a digital certificate. If you have foreign clients, EU sales or many expenses, a gestor or online gestoría saves time and mistakes. See registering as an autónomo for the set-up steps.
Frequently asked questions
Do I file if I earned nothing?
Yes. Quarterly forms must be filed even with zero income while you’re registered.
When is my Social Security fee due?
Monthly, by direct debit. It’s separate from your tax returns.
