Taxes and annual summaries for companies and self-employed workers in Spain

There are a series of tax obligations in Spain for anyone who carries out an economic activity. Knowing what the taxes and annual summaries are for companies and self-employed workers in Spain is important if you want to comply with tax obligations.

Value Added Tax (VAT)

VAT is an indirect tax that taxes consumption and companies are responsible for collecting it and delivering it to the Tax Agency.

Form 303 (Quarterly VAT)

Form 303 is the one used for the quarterly settlement of VAT.

As a self-employed person or company, when you issue your invoices, you charge VAT and when you buy you bear it. You are required to pay the balance to the Tax Agency.

Form 390 (Annual VAT Summary)

This form 390 is an annual summary of operations subject to VAT.

It is an informative statementthat is presented at the end of each fiscal year and summarizes everything included in the quarterly 303.

Form 368 (Digital Services)

Form 368 is applied to professionals in the digital services and telecommunications sector so that they declare to the Tax Agency the type of VAT rates they applied to their clients.

Personal Income Tax (IRPF)

IRPF is the tax that is applied to income obtained by natural persons.

Form 130 (Self-employed – Direct)

Form 130 is used to settle the fractional installment payment on account of Personal Income Tax (IRPF) for those under the direct estimation regime.

In this form, the accumulated net yield (profit) from the activity is declared, and 20% of this amount is paid as an advance on the annual income tax return.

Form 131 (Self-employed – Modules)

Personal Income Tax (IRPF) Form 131 is the document used by self-employed workers under the objective estimation regime, better known as Flat-rate Tax Scheme (módulos), to remit to the Tax Agency quarterly.

Form 100 (Income Tax / Renta)

Form 100 from the Tax Agency is the document to request a refund or remit personal income tax (IRPF) annually.

With exceptions, all taxpayerswho are natural persons residing in Spain are required to declare.

Withholdings

Form 111 (Payroll Withholdings)

Form 111 is used to remit the withholdings that have been made during the quarter to workers, professionals or businessmen.

Form 190 (Annual Withholdings Summary)

Tax form 190 is the annual summary of everything included in the quarterly forms 111.

Form 115 (Rent Withholdings)

Form 115 is used to remit withholdings from income arising from the leasing or subletting of urban properties. It’s only mandatory if the rent exceeds €900 per year to the same landlord.

Form 180 (Annual Rent Summary)

Form 180 is informativeand includes all withholdings that have been payed in quarterly forms 115.

Corporate Income Tax (CIT)

It is the equivalent of personal income tax (IRPF), which companies remit on their profits.

Form 200 (Annual Corporate Tax)

Form 200 is the declaration that is submitted to apply the Corporate Income Tax (CIT) to the profits obtained.

Form 202 (Corporate Tax Advance)

Form 202 is the quarterly self-assessment of the Corporate Income Tax (CIT) as an advance thereof and which will subsequently be formalized with form 200 on an annual basis.

Form 220 (Tax Groups)

Form 220 must be submitted only by companies that have chosen to apply the tax group tax regime.

Form 222 (Tax Groups Advance)

Form 222 is the self-assessment of the fractional payment of Corporate Income Tax (CIT) for tax groups.

Intra-community operations

These are operations carried out with companies located in other countries of the European Union.

Form 349 (EU Operations)

Form 349 is the informative declaration of intra-community operations (VAT-free invoices). To present this form, you must be registered with the ROI (Registro de Operadores Intracomunitarios) and have a valid VAT ID.

This document includes acquisitions or sales of goods and services to companies or professionals in EU member countries, but does not include those to individuals.

Form 309 (Non-periodic VAT)

Form 309 is used to declare VAT in different situations in which forms 303 and 390 cannot be used. It is not used often, but it is required for those who are in Equivalence Surcharge when making intra-community acquisitions or subject to tax inversion, as this is their main use case.

Operations with third parties

Operations with other companies must be declared when they involve certain entities or exceed certain amounts.

Form 347 (Third-party Operations)

It is an informative statement that includes operations with third parties, that is, those carried out with other people or entities.

With this form, the State Tax Agency is informed of operations with third parties in which 3,005.06 euros have been exceeded during the previous year. That is, it reports on those clients, suppliers or creditors from whom goods or services worth more than 3,005.06 euros have been purchased or sold during the entire previous year.

Form 184 (Income Attribution)

Form 184 is an informative declaration that presents a summary of income, expenses and benefits obtained by certain entities under the attribution of income system, such as mercantile and civil societies, partnerships, etc.

Calendar and Management

Fiscal Calendar

Quarterly models (303, 130, 111, 115) must generally be submitted from April 1 to 20, July 1 to 20, and October 1 to 20, and by January 30 for the fourth quarter.

Digital Certificate

To submit these models electronically, it is essential that both self-employed individuals and companies obtain a Digital Certificate valid in Spain.

Census Registration (Form 036 / 037)

Before filing any of the forms mentioned in this guide, it is essential to complete the Tax Census Registration using forms 036 or 037. This procedure notifies the Tax Agency of the start of economic activity and determines which taxes and obligations the self-employed person or company will be subject to.

Conclusion

As we have seen, there are many taxes and annual summaries for companies and self-employed workers in Spain. The most important are those relating to VAT, Personal Income Tax (IRPF) and Corporate Income Tax (CIT), although they are also presented for intra-community operations and operations with third parties.

Further information

This article is part of our service Business consulting. Visit this section where you will find all the useful information on this topic, including a complete guide on How to start a business in Spain as a foreigner.

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