Gestoría for the self-employed: quarterly returns on time
Registration, quarterly VAT, payments on account of personal income tax (IRPF) and the annual return. We put you in touch with a specialist, English-speaking gestoría or tax adviser.
The quarterly returns and annual summaries of a self-employed person under the direct assessment method (estimación directa), so you can check which ones affect you.
Form 303 (quarterly VAT return): the VAT (IVA) charged on your invoices minus the VAT paid on your expenses.
Form 130 (IRPF instalment payment): 20% of the accumulated net income, minus what has been paid and the withholdings.
Forms 111 and 115, quarterly: if you pay salaries or invoices with withholding (111) or rent business premises (115).
Forms 390, 190 and 180: annual summaries of VAT and of withholdings (if you filed Form 111 or 115), in January.
Annual returns
In February, Form 347 (modelo 347) if you have had transactions with the same customer or supplier of more than €3,005.06 in the year. And from April to June, the income tax return, where the whole year is settled.
Guide
Which taxes a self-employed person files
A gestoría for the self-employed, online or in person, makes sure your taxes are filed on time and correctly. If you sell business premises, look at property tax; if you invoice abroad, the double taxation treaty.
01
Registering as self-employed
Before you start, register with the Spanish Tax Agency (Agencia Tributaria) using the census declaration (Form 036, modelo 036) and with the Special Scheme for Self-Employed Workers (Régimen Especial de Trabajadores Autónomos, RETA). Since 2023 the contribution has depended on the net income you expect and is adjusted to the actual figure: review it if your income changes.
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Which expenses a self-employed person can deduct
Those linked to the activity and supported by an invoice: premises, utilities, materials, the self-employed contribution, insurance, the gestoría… From home, part of the utilities (30% of the proportion of the home that you use for the activity). Meal and travel allowances (dietas) and the vehicle have their own rules.
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If the Tax Agency makes a claim against you
Against an assessment or a penalty you can file an appeal for reconsideration (recurso de reposición) with the same body or an economic-administrative claim (reclamación económico-administrativa) before the Economic-Administrative Tribunal (Tribunal Económico-Administrativo), in both cases within one month of notification. A gestoría or a tax adviser can prepare the response.
Quarterly returns
VAT and IRPF: from 1 to 20 April, July and October
The fourth quarter, from 1 to 30 January. We put you in touch with a gestoría for the self-employed before the next deadline.
What you do and what you need (registration, quarterly returns or income tax): that is enough.
02
02A specialist
A specialist in the self-employed reviews it
A gestoría or tax adviser specialising in the self-employed studies your case and contacts you.
03
03No obligation
You decide with the facts
You'll know what the service includes and the fee quote before you commission anything.
No-obligation enquiry
Are you self-employed?
Tell us about your activity: we put you in touch with a gestoría or a tax adviser specialising in the self-employed.
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Frequently asked questions
Questions about a gestoría for the self-employed
What taxes does a self-employed person pay?
Normally VAT (quarterly Form 303 and annual Form 390), the payments on account of personal income tax, IRPF (Form 130, with exceptions) and the income tax return. With employees or rented premises, withholdings too.
When is quarterly VAT filed?
From 1 to 20 April, July and October, and from 1 to 30 January for the fourth quarter. If you pay by direct debit, a few days earlier.
Do I have to file Form 130?
If you are under the direct assessment method (estimación directa), yes, unless in the previous year at least 70% of your income from the activity was subject to withholding.
How much does a gestoría for the self-employed cost?
It depends on the volume of invoices and on the services (tax, accounting, employment). Many work on a monthly fee. Ask for the quote in writing before starting.
What happens if I file a quarter late?
If you file it before the Tax Agency demands it, you pay a surcharge depending on the delay, with no penalty. If you wait for the formal notice, there may be a penalty.
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