Basic taxes of the self-employed

The following post details the basic tax models for the autonomous. For each of them, the tax is taxed as well as the dates for its presentation.

In Gafic you can check on all the indicated models as well as any other questions you may have.

Continue reading to learn more about:

• Tax models for freelancers
• Intra-Community Taxes
• Basic taxes of societies
• Other models

Tax models for freelancers:

Model 303

It is the model of self-assessment of VAT, is quarterly and is presented in the months of April, June, October and January (in January together with the 390 model, annual VAT return)

Model 130

It is an advance payment (an advance) of the IRPF (Income Tax). It is a deduction that is compensated in Model 100 (Statement of Income Tax of natural persons), depending on the withholding and the final result, the statement will be returned or entered.

Model 100

Annual Statement of Income Tax for Physical Persons. It is the model of annual declaration of income obtained by natural persons, income from work or economic activity (autonomous), presented between the months of April and June.

Model 115

It is the model by which the self-employed and companies inform the Treasury about the withholdings made in the field of personal income tax for premises leased to third parties. It is a quarterly statement, April, June, October and January (in January together with model 180, annual summary of withholdings declared).

Model 111

It is the quarterly declaration model of withholdings made to workers, professionals or businessmen who provide services to the company. It is a quarterly statement, April, June, October and January. (in January together with model 190, annual summary of model 111).

Model 347

Annual declaration of operations with third parties provided they exceed 3005.06 euros. Mainly, it will be necessary to inform of the deliveries and acquisitions of goods, habitual or atypical operations, provision and acquisition of services, subsidies and non-reimbursable aids, real estate transactions, insurance entities and advance of customers and suppliers. It is presented during the month of February.

Modules 131/303

Model 131 is the fractional payment model that must be presented by those self-employed who are in objective estimation, better known as modules. It is a quarterly statement that is presented in April, June, October and January.

Intra-Community taxes:

Model 349

Through this model, the annual declaration of intra-community operations is carried out. They must present those who purchase or sell goods and / or services to companies located in a member country of the EU, consult our fiscal and accounting expert how to register in the ROI and the conditions of the taxpayer.

Intrastat

Information model used for statistics within the EU. The tariff item, volume and amount of the total monthly operations of purchase or sale of goods with the corresponding country is reported. Companies that buy or sell more than € 400,000 are obligated separately for goods or products.

Model 216

The Income Tax of Non-Residents. Income obtained without permanent establishment mediation. Withholdings and income on account. When a freelance receives a service from a non-resident businessman and the taxable event occurs in Spain, the non-resident’s 216 withholding tax shall be presented.

Basic corporate taxes:

Model 303, 115, 111, 347

These models have already been detailed in the section Basic taxes for freelancers: Model 303, Model 115, Model 111 and Model 347

Model 202

It is the model of the fractionated payment of the Corporation Tax, and of those societies that do not reside in Spain, act through permanent establishment. It is a preview of Corporate Tax, which is compensated in model 200. It is presented between the 1st through the 20th of the months of April, October and December.

Model 200

It is the tax return of the Companies, is presented in the month of July.

Annual accounts

The annual accounts are formed by the balance sheet, the profit and loss account, the statement of changes in equity, the statement of cash flows and the Annual Report.

Once the year ends, we have 3 months to prepare the annual accounts, 6 months to convene the General Meeting and submit the said accounts, and 1 month from the General Meeting to deposit the accounts in the Mercantile Register of the province in the that the fiscal domicile is located.

Other models:

SII

It is the immediate supply of information. It is a change in VAT management. The obligation to submit models 347, 340 and 390 disappears for those entrepreneurs included in the IBS.

Model 123

It is the statement by which the self-employed and SMEs liquidate withholding tax withholdings of IRPF, IS or IRNR of certain yields of the capital mobiliario.

SME

Monthly, quarterly or annual statements of the economic transactions and the balances of financial assets and liabilities with the exterior, of the residents in Spain based on the requirements of Circular 4/2012 of April 25.

D-6

It is an annual declaration of the Investment Registry of Spanish investments abroad in companies listed on the Stock Exchange or Organized Market. It does not substitute for model 720. It is necessary to differentiate between deposits and flows. The declaration of deposits will be settled in the month of January, instead, the statement of flows must be made within 30 days from the alienation or acquisition of the shares.

Model 232

It is the informative declaration of related operations and of operations and situations related to countries or territories classified as tax havens. You can check more about the model in our news section.

Model 184

It is an informative annual declaration for those entities (regardless of whether they are Spanish or foreign) in the allocation system of income, provided they exceed 3,000 euros.

Model 720

It is an informative statement in which the obligation to declare the assets and rights located abroad is exposed. It is presented in the month of March.

Partner books

In the register of members registers the original ownership and the successive transmissions, whether voluntary or forced, of the social interests, as well as the constitution of real rights and other taxes on them.

Accounting books

They may be mandatory or voluntary. These are documents that reflect the financial information of the company, operations that are carried out over a period of time, and which must be legalized periodically.

 

* It is important to note that all previous taxes are quarterly and most have their annual summary that is presented in January. Some companies have the obligation to make the presentation monthly.