Tax forms for freelancers in Spain
Guides for each tax form: who files it, what it declares, when it's due and how Autónomo Simple handles it.
Quarterly Forms
For freelancers who pay salaries or invoices with IRPF withholding to other professionals.
For freelancers who pay office or premises rent with 19% withholding.
The quarterly advance payment toward annual IRPF. The most common for freelancers in direct estimation.
Output VAT minus deductible input VAT. If negative, it carries forward to the next quarter.
Only if you have EU business clients with reverse charge. Does not apply to US clients or EU individuals.
Annual Forms
The annual IRPF return. Combines all yearly income and offsets the quarterly 130 instalments.
Annual summary of Modelo 115 withholdings. Filed in January of the following year.
Annual summary of Modelo 111 withholdings. Identifies each recipient with their NIF.
Mandatory informational declaration when any client or supplier exceeds €3,005 in the year.
Annual summary of the four quarterly 303 filings. Generates no extra payment — informational only.
Specific Guides
Guided Modelo 130, 303, 349, 390 and 100. 14 days free.