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Forms 303 and 390. Q4 VAT and annual summary. Form 130.

In January, there are three deadlines for quarterly and annual tax filings.

The following forms can be submitted from January 1 to 30 (*).
The deadline for direct debit payment is January 25.

• Form 130. Payment on account of IRPF. Freelancers.

This part payment will be deducted from the following income tax return. The amount to be paid is approximately 20% of the accumulated profit for the year (income less deductible expenses) once the payments made in Forms 130 of the first, second and third quarters have been deducted, and where applicable, also subtracting the tax withholdings included in the invoices issued.

• Form 303. Quarterly VAT return. Freelancers and companies.

You pay the total VAT on sales/service invoices for the quarter, less the deductible VAT on purchases/expenses. If the result is negative, requesting a refund of the total accumulated VAT is only possible this quarter. The regular period the Tax Office has for the refund is six months.

• Form 390. Annual VAT summary declaration. Freelancers and companies.

This form reports all the details related to the quarterly VAT returns of the previous year.
In addition to the taxpayer’s personal information and activity code or codes, the bases and quotas of output and input VAT are broken down according to the VAT percentage, indicating the total amounts paid in the year and, if applicable, the amount requested as a refund.
Other annual figures such as VAT-exempt operations, exports of services or intra-community income are also included.

(*) If January 30 falls on a Saturday/Sunday, the submission date will be the following Monday.


Jan 30 2025

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