Hacienda's forms, worked out from what you have already entered
The 303, the 130, the 347, the 111 — they come out of your invoices and your expenses, not out of typing them in again on a form. And every box can be opened to see what it is made of.
A page for every form
What it declares, who has to file it, the deadlines through the year and the mistakes that come up most. With the sources at the foot.
The quarterly ones
What gets filed four times a year and sets the rhythm of any business.
VAT · self-assessment
The VAT you charged minus the VAT you paid, every quarter.
Form 130IRPF · instalment payment
The quarterly advance payment of IRPF for an autónomo on estimación directa.
Form 111Withholdings on employment and business income
What you withheld from salaries and from professionals, and pay over on their behalf.
Form 115Withholdings on rent
The withholding on the rent for your premises, which you pay over on your landlord's behalf.
The January summaries
Annual informative returns that have to reconcile with what was filed during the year.
The annual ones and the ones people forget
The ones that turn up once a year, or when something changes, and catch out anyone who was not expecting them.
Transactions with third parties
Who you moved more than €3,005.06 with over the year.
Form 349Intra-Community transactions
What you buy from and sell to businesses in other EU countries.
Form 200Corporation Tax
The annual tax on the profits of companies and other entities.
Form 720Assets held abroad
Accounts, securities and property outside Spain above €50,000.
Form 184Entities under the income allocation system
How much income is allocated to each co-owner or each partner.
Form 036Census declaration
What you have to report when something about your activity changes.
A form is not paperwork to fill in: it is a summary of your year
And if the year is properly entered, the summary is already done. The real work is not filling in the form, it is having the data in its place for the three months before.
Everything is entered once
The invoice you issue feeds the 303, the 347, the 349 and the income record book. Nothing has to be entered twice.
Every box opens up
You can expand an amount and see the documents behind it. If someone asks, you have the answer.
The deadlines warn you
The tax calendar marks what applies to you according to what you file, not a generic list of every form that exists.
The forms that apply to you, according to what you are
Nobody files all of them. This is the short list for each case, so you know which ones to look at and which to ignore.
| If you are… | Every quarter | Once a year |
|---|---|---|
| Autónomo invoicing businesses | 303 · the 130 only if less than 70% of your income is withheld | 390 · 347 |
| Autónomo invoicing private individuals | 303 · 130 | 390 · 347 |
| Autónomo with rented premises and staff | 303 · 130 · 111 · 115 | 390 · 347 · 190 · 180 |
| Sociedad limitada (S.L.) | 303 · 111 · 115 · the 202 in April, October and December | 390 · 347 · 190 · 180 · 200 |
| Association, foundation or club | 111 · 115 · 303 only if there is activity within the scope of VAT | 200 · 182 · 347 · 190 |
| Comunidad de bienes | 303 · each co-owner files their own 130 | 390 · 184 · 347 |
| Retailer on recargo de equivalencia | 130 · no 303 for that activity | 347 |
| Anyone invoicing outside Spain | Whatever they already had + 349 | And an 036 before the first transaction |
And the 720 on its own, if you have accounts, securities or property outside Spain above €50,000 in any one of its blocks. It does not depend on what you invoice.
The rhythm of a tax year
Seen from a distance, a tax year has four moments and only one of them is genuinely frightening.
January is the hard month. The fourth quarter of everything — 303, 130, 111, 115 — lands together with the annual summaries: the 390 for VAT, the 190 for withholdings, the 180 for rent and the 182 for donations. Six or seven filings in thirty days, and with different deadlines on top: the 111 and the 115 fall due on the 20th and the 303 and the 130 run to the 30th.
February brings the 347, which you do not pay but which is cross-checked against what your clients and suppliers declare. It is the one that generates the most formal queries from Hacienda without anybody having done anything wrong.
April, July and October are the ordinary quarters, all on the 20th. July adds Corporation Tax for companies, which is the heaviest filing of the year.
And March, for anyone with assets outside Spain, closes the deadline for the 720.
What actually makes the difference
It is not about knowing the forms: it is about reaching the deadline with the data already inside. A quarter with the invoices issued, the expenses entered and the payments up to date closes in a short while. The same quarter with a folder of receipts and a half-finished spreadsheet takes a whole afternoon, and comes out with mistakes.
That is why these pages talk so much about what is being declared and so little about how to fill the form in: filling it in is the easy part.
So the quarter takes a short while, not a whole afternoon
Start with the free plan: no card, no expiry date.
Eleven other forms Cairos also works out
These do not have their own page here yet, and it is worth saying so before someone leaves thinking they are missing: the program produces them just the same, with the same data and with the detail of every box.
| Form | What it declares | When it is filed |
|---|---|---|
| 131 · IRPF under módulos | The instalment payment for anyone taxed under estimación objetiva. It does not look at the quarter's income: it applies a percentage to the annual profit that comes out of the módulos, so all four come out the same. | 20 April, July and October · 30 January |
| 190 · Annual summary of withholdings | Recipient by recipient, all the year's IRPF withholdings. It has to square with the sum of the four 111s, and not squaring is what triggers a check. | During January |
| 193 · Investment income | What the 190 is to the 111, but for dividends distributed, interest on loans and cooperative refunds paid in cash. | From 1 to 31 January |
| 202 · Corporation Tax instalment payment | The advance payment of Corporation Tax. Three times a year, not four, and associations and foundations file it too. | 20 April · 20 October · 20 December |
| 216 · Withholdings on non-residents | The 111 for anyone paying someone who lives abroad: the Irish software supplier, the Argentinian collaborator, the non-resident landlord. The rate is set by the double taxation agreement, and only with a certificate of residence in force. | 20 April, July, October and January |
| 296 · Annual summary for non-residents | The summary of the four 216s, with each recipient's income code. Those who had nothing withheld because the income was exempt appear here too. | From 1 to 31 January |
| 309 · Non-periodic VAT | The one used by someone who pays VAT over but does not file the 303. The typical case is a retailer on recargo de equivalencia buying from a supplier in another EU country. | Only the quarters with transactions |
| 420 · IGIC, self-assessment | The 303 for the Canary Islands, filed with the Agencia Tributaria Canaria and not with the AEAT. | 20 April, July and October · during January |
| 425 · IGIC, annual summary | The Canary Islands 390. It is where you claim the refund if the year ends in the company's favour. | Until 31 January |
| 415 · IGIC with third parties | The Canary Islands 347, with the same threshold of €3,005.06 per third party and IGIC included. | During February |
| 721 · Virtual currencies held outside Spain | The 720's sibling for cryptocurrencies held abroad. It is a separate return, with its own form, and it is filed from the same screen. | From 1 January to 31 March |
The deadlines are those of the ordinary financial year; when the last day falls on a Saturday, Sunday or national holiday it moves to the next working day, and that is applied year by year in the tax calendar. What Cairos does not do is file them for you: it works them out, leaves them squared, and they are filed at the Spanish Tax Agency's electronic office or, for the three IGIC ones, at the Agencia Tributaria Canaria's.