Fiscal
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Models
Form 100 Income Tax Return
If you are self-employed, it is practically certain that you will have to file an income tax return, since if you have had a full income from your activity of more than 1,000 euros in the year, you will be obliged to do so.
Form 111 Labor withholdings
If you have employees and any withholding has been applied to their salaries, this form must be filed to pay such withholding to the tax authorities.
Form 115 Withholdings on rent
In the same way that in form 111 we pay to the Treasury the amounts collected for withholdings from our employees’ salaries, form 115 will be used to pay to the Treasury the amounts withheld for the rents we pay subject to withholding.
Form 303 VAT
It is a consumption tax, but it is neutral for the self-employed. This means that the Treasury will refund us what we pay in VAT to our suppliers and creditors and in turn, we will have to pay the Treasury the VAT we collect from our customers. In the end, the tax result will be the difference between the VAT collected (called output VAT or accrued VAT) and the VAT paid (called input VAT).
If you have to pay, you can pay by direct debit, with an NRC at your bank, or request a payment by instalments and/or deferment.
You can only request a VAT refund in the fourth quarter, unless you are included in the SII (Immediate Supply of Information).
Form 130 or 131 Personal Income Tax (IRPF) advance tax return
Delivery on account of the IRPF (Personal Income Tax).
If you have obtained a profit from your activity and your clients have not withheld at least 70% of the invoiced amounts, you will have to file form 130 if you are in direct estimation or, in any case, form 131 if you are in objective estimation (modules).
If you are in direct estimation, that is to say, that your profit is calculated directly by the difference between obtained income and deductible expenses, you will have to pay to the Treasury 20% of your profit after having discounted the amounts already paid in concept of retentions and other fiscal adjustments.
If you are in modules, you will have to present the form 131 with the amounts calculated according to the signs or modules associated to each heading of the IAE.
Form 347
In February you will have to file form 347 which includes all those customers and suppliers to whom you have invoiced or who have invoiced you more than 3005.06 euros VAT included during the year.
Form 349 Intracommunity Transactions Tax Return
In this form we declare all the operations (purchases and sales) that we have made to the countries of the European Union. It is a monthly declaration but for the great majority of the self-employed it has a quarterly character because it does not exceed the limits that oblige its monthly presentation.