{"id":19660,"date":"2026-02-10T21:18:07","date_gmt":"2026-02-10T20:18:07","guid":{"rendered":"https:\/\/firmalex.com\/?p=19660"},"modified":"2026-02-15T22:20:45","modified_gmt":"2026-02-15T21:20:45","slug":"taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain","status":"publish","type":"post","link":"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/","title":{"rendered":"Taxes and annual summaries for companies and self-employed workers in Spain"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote\">\n<p>There are a series of tax obligations in Spain for anyone who carries out an <strong>economic activity.<\/strong> Knowing what the taxes and annual summaries are <strong>for companies and self-employed<\/strong> <strong>workers in Spain<\/strong> is important if you want to comply with tax obligations.<\/p>\n<\/blockquote>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\"><\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Value_Added_Tax_VAT\" >Value Added Tax (VAT)<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_303_Quarterly_VAT\" >Form 303 (Quarterly VAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_390_Annual_VAT_Summary\" >Form 390 (Annual VAT Summary)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_368_Digital_Services\" >Form 368 (Digital Services)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Personal_Income_Tax_IRPF\" >Personal Income Tax (IRPF)<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_130_Self-employed_%E2%80%93_Direct\" >Form 130 (Self-employed &#8211; Direct)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_131_Self-employed_%E2%80%93_Modules\" >Form 131 (Self-employed &#8211; Modules)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_100_Income_Tax_Renta\" >Form 100 (Income Tax \/ Renta)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Withholdings\" >Withholdings<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_111_Payroll_Withholdings\" >Form 111 (Payroll Withholdings)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_190_Annual_Withholdings_Summary\" >Form 190 (Annual Withholdings Summary)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_115_Rent_Withholdings\" >Form 115 (Rent Withholdings)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_180_Annual_Rent_Summary\" >Form 180 (Annual Rent Summary)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Corporate_Income_Tax_CIT\" >Corporate Income Tax (CIT)<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_200_Annual_Corporate_Tax\" >Form 200 (Annual Corporate Tax)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_202_Corporate_Tax_Advance\" >Form 202 (Corporate Tax Advance)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_220_Tax_Groups\" >Form 220 (Tax Groups)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_222_Tax_Groups_Advance\" >Form 222 (Tax Groups Advance)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Intra-community_operations\" >Intra-community operations<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_349_EU_Operations\" >Form 349 (EU Operations)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_309_Non-periodic_VAT\" >Form 309 (Non-periodic VAT)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Operations_with_third_parties\" >Operations with third parties<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_347_Third-party_Operations\" >Form 347 (Third-party Operations)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Form_184_Income_Attribution\" >Form 184 (Income Attribution)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Calendar_and_Management\" >Calendar and Management<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Fiscal_Calendar\" >Fiscal Calendar<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Digital_Certificate\" >Digital Certificate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Census_Registration_Form_036_037\" >Census Registration (Form 036 \/ 037)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Further_information\" >Further information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/#Solve_your_doubts\" >Solve your doubts<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Value_Added_Tax_VAT\"><\/span>Value Added Tax (VAT)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>VAT is an <strong>indirect tax that taxes consumption <\/strong>and companies are responsible for collecting it and delivering it to the Tax Agency.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_303_Quarterly_VAT\"><\/span>Form 303 (Quarterly VAT)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 303 is the one used for the <strong>quarterly settlement <\/strong>of VAT.<\/p>\n\n\n\n<p>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 <strong>pay the balance<\/strong> to the Tax Agency.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_390_Annual_VAT_Summary\"><\/span>Form 390 (Annual VAT Summary)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>This form 390 is an <strong>annual summary <\/strong>of operations subject to VAT.<\/p>\n\n\n\n<p>It is an informative statementthat is presented at the end of each fiscal year and <strong>summarizes<\/strong> everything included in <strong>the quarterly 303.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_368_Digital_Services\"><\/span>Form 368 (Digital Services)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 368 is applied to <strong>professionals in the digital services and telecommunications sector <\/strong>so that they declare to the Tax Agency the <strong>type of VAT rates<\/strong> they applied to their clients.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Personal_Income_Tax_IRPF\"><\/span>Personal Income Tax (IRPF)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>IRPF is the tax that is <strong>applied to income obtained by natural persons.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_130_Self-employed_%E2%80%93_Direct\"><\/span>Form 130 (Self-employed &#8211; Direct)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 130 is used to settle the <strong>fractional installment payment<\/strong> on account of Personal Income Tax (IRPF) <strong>for those under the<\/strong> <strong>direct estimation<\/strong> <strong>regime<\/strong>.<\/p>\n\n\n\n<p>In this form, the <strong>accumulated net yield<\/strong> (profit) from the activity is declared, and <strong>20% of this amount is paid<\/strong> <strong>as an advance on the annual income tax return<\/strong><strong>.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_131_Self-employed_%E2%80%93_Modules\"><\/span>Form 131 (Self-employed &#8211; Modules)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Personal Income Tax (IRPF) Form 131 is the document used by <strong>self-employed workers under the objective estimation regime<\/strong>, better known as <strong>Flat-rate Tax Scheme (m\u00f3dulos)<\/strong><strong>, to <\/strong><strong>remit <\/strong>to<strong> <\/strong>the Tax Agency <strong>quarterly<\/strong>.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_100_Income_Tax_Renta\"><\/span>Form 100 (Income Tax \/ Renta)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 100 from the Tax Agency is the document to <strong>request a refund or <\/strong><strong>remit <\/strong><strong>personal income tax <\/strong><strong>(IRPF)<\/strong><strong> <\/strong><strong>annually.<\/strong><\/p>\n\n\n\n<p>With exceptions, <strong>all <\/strong>taxpayerswho are <strong>natural persons residing in Spain are required to declare.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Withholdings\"><\/span>Withholdings<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_111_Payroll_Withholdings\"><\/span>Form 111 (Payroll Withholdings)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 111 is used to <strong>remit <\/strong><strong>the withholdings that have been made<\/strong> during the quarter <strong>to workers, professionals or businessmen.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_190_Annual_Withholdings_Summary\"><\/span>Form 190 (Annual Withholdings Summary)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Tax form 190 is the <strong>annual summary <\/strong>of everything included in the quarterly <strong>forms 111.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_115_Rent_Withholdings\"><\/span>Form 115 (Rent Withholdings)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 115 is used to <strong>remit <\/strong><strong>withholdings from income arising from the leasing <\/strong>or subletting <strong>of urban properties<\/strong>. It&#8217;s <strong>only mandatory if the rent exceeds \u20ac900 per year<\/strong> to the same landlord.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_180_Annual_Rent_Summary\"><\/span>Form 180 (Annual Rent Summary)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 180 is informativeand <strong>includes all<\/strong> <strong>withholdings that have been <\/strong><strong>pay<\/strong><strong>ed in quarterly forms 115.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Corporate_Income_Tax_CIT\"><\/span><strong>Corporate Income Tax (CIT)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>It is the equivalent of personal income tax (IRPF), which <strong>companies <\/strong><strong>remit <\/strong><strong>on their profits.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_200_Annual_Corporate_Tax\"><\/span>Form 200 (Annual Corporate Tax)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 200 is the declaration that is submitted to apply the Corporate Income Tax (CIT) to the<strong> profits <\/strong>obtained.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_202_Corporate_Tax_Advance\"><\/span>Form 202 (Corporate Tax Advance)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 202 is the <strong>quarterly self-assessment <\/strong>of the Corporate Income Tax (CIT) <strong>as an advance<\/strong> thereof and which will subsequently be formalized with form 200 on an annual basis.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_220_Tax_Groups\"><\/span>Form 220 (Tax Groups)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 220 must be submitted <strong>only by companies<\/strong> that have chosen to apply the <strong>tax group tax regime.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_222_Tax_Groups_Advance\"><\/span>Form 222 (Tax Groups Advance)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 222 is the <strong>self-assessment <\/strong>of the fractional payment of Corporate Income Tax (CIT) <strong>for tax groups.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Intra-community_operations\"><\/span>Intra-community operations<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>These are operations carried out <strong>with companies<\/strong> located in other countries <strong>of the European Union.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_349_EU_Operations\"><\/span>Form 349 (EU Operations)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 349 is the <strong>informative declaration of intra-community operations (VAT-free invoices).<\/strong> To present this form, <strong>you must be registered with the ROI<\/strong> (Registro de Operadores Intracomunitarios) <strong>and have a valid VAT ID.<\/strong><\/p>\n\n\n\n<p>This document <strong>includes<\/strong> <strong>acquisitions or sales of goods and services to companies or professionals in EU member countries<\/strong>, but does <strong>not<\/strong> include those to <strong>individuals<\/strong>.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_309_Non-periodic_VAT\"><\/span>Form 309 (Non-periodic VAT)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 309 is used to declare VAT <strong>in different situations in which<\/strong> <strong>forms 303 and 390 cannot be used.<\/strong> It is not used often, but it is <strong>required for those who are in<\/strong> <strong>Equivalence Surcharge<\/strong> when making intra-community acquisitions or subject to tax inversion, as this is their main use case.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Operations_with_third_parties\"><\/span>Operations with third parties<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Operations with other companies must be declared <strong>when they involve certain entities or exceed certain amounts.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_347_Third-party_Operations\"><\/span>Form 347 (Third-party Operations)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>It is an <strong>informative statement<\/strong> that includes operations with third parties, that is, those carried out with other people or entities.<\/p>\n\n\n\n<p>With this form, the State Tax Agency is informed of <strong>operations with third parties in which 3,005.06 euros have been exceeded <\/strong>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 <strong>purchased or sold<\/strong> during the entire previous year.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_184_Income_Attribution\"><\/span>Form 184 (Income Attribution)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>Form 184 is an informative declaration that presents a <strong>summary of income, expenses and benefits <\/strong>obtained by certain <strong>entities under the attribution of income system<\/strong>, such as mercantile and civil societies, partnerships, etc.<strong><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calendar_and_Management\"><\/span>Calendar and Management<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fiscal_Calendar\"><\/span>Fiscal Calendar<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>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.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Digital_Certificate\"><\/span>Digital Certificate<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>To submit these models electronically, it is essential that both self-employed individuals and companies obtain a Digital Certificate valid in Spain.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Census_Registration_Form_036_037\"><\/span><strong>Census Registration (Form 036 \/ 037)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Before filing any of the forms mentioned in this guide, it is essential to complete the Tax Census Registration using forms <strong>036 or 037<\/strong>. This procedure notifies the Tax Agency of the <strong>start of economic activity<\/strong> and determines which taxes and obligations the self-employed person or company will be subject to.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>As we have seen, <strong>there are many taxes and annual summaries for companies and self-employed workers in Spain.<\/strong> 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.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_information\"><\/span>Further information<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>This article is part of our service <a href=\"https:\/\/firmalex.com\/en\/starting-business-spain-costa-blanca-valencia-alicante-denia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Business consulting<\/a>. Visit this section where you will find all the useful information on this topic, including a complete guide on <a href=\"https:\/\/firmalex.com\/en\/how-to-start-a-business-in-spain-as-a-foreigner\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to start a business in Spain as a foreigner<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solve_your_doubts\"><\/span>Solve your doubts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>&#x2705; Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.<\/p>\n\n\n\n<p>&#x1f4cd; Denia \u2013 Plaza del Convento, 6 &#8211; Mezzanine floor door B<br>&#x1f4cd; Valencia \u2013 Calle Creu Roja, 1 &#8211; Block 6, Floor 1, door 10 (* only by appointment)<\/p>\n\n\n\n<p>&#x2709; Email: <a href=\"mailto:info@firmalex.com\" target=\"_blank\" rel=\"noreferrer noopener\">info@firmalex.com<\/a> <br>&#x1f4de; Tel.: <a href=\"tel:+34966421416\" target=\"_blank\" rel=\"noreferrer noopener\">+34 966 421 416<\/a> \u2013 Whatsapp: <a href=\"https:\/\/wa.me\/34622497615\" target=\"_blank\" rel=\"noreferrer noopener\">+34 622 497 615<\/a><\/p>\n\n\n\n<p>Follow us: <a href=\"https:\/\/www.facebook.com\/FIRMALEXcom\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> &#8211; <a href=\"https:\/\/www.linkedin.com\/company\/firmalexcom\/\" target=\"_blank\" rel=\"noreferrer noopener\">LinkedIn<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19661,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[234,210,238,242],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxes and annual summaries for companies and self-employed workers in Spain - FIRMALEX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmalex.com\/en\/2026\/02\/10\/taxes-and-annual-summaries-for-companies-and-self-employed-workers-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes and annual summaries for companies and self-employed workers in Spain - FIRMALEX\" \/>\n<meta property=\"og:description\" content=\"There are a series of tax obligations in Spain for anyone who carries out an economic activity. 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