Zythos Business

Tax test · 1 minute

Which Spanish tax forms do I need to file?

Self-employed or company, with or without employees, renting premises or not: every business in Spain files a different set of tax forms. Answer these questions and we will tell you which ones apply to you and when they are due.

The Spanish tax forms, one sentence each

Form 303 is each quarter's VAT and 390 its annual summary. Form 130 (or 131 under modules) is the self-employed quarterly income tax instalment; in a company that role is played by Corporate Income Tax (200) and its instalments (202). Form 111 pays in withholdings from payroll and professionals (with its summary 190); Form 115 the withholding on business rent (summary 180). Form 349 reports intra-EU transactions and 347 is the annual informative return of clients and suppliers above €3,005.06.

When is each one due?

Quarterly forms (303, 130/131, 111, 115) are filed on the 1st–20th of April, July and October, plus January for Q4 (Form 303 until the 30th). Annual summaries (390, 190, 180) go in January, Form 347 in February, and Corporate Income Tax from 1 to 25 July. With direct debit, the real deadline ends about 5 days earlier.

What if I miss a deadline?

Filing late on your own initiative, before the tax office claims it, carries a 1% surcharge plus 1% per full month of delay; after a year, 15% plus interest. If the tax office demands it first, penalties apply. Knowing which forms you must file matters — keeping the calendar under control matters more.

When are the quarterly Spanish tax forms due?

From the 1st to the 20th of April (Q1), July (Q2) and October (Q3); the fourth quarter from 1–20 January (Form 303 until the 30th). With direct debit, deadlines end about 5 days earlier.

Do the annual summaries (390, 190, 180, 347) involve payment?

No: they are informative. They summarise what was already declared during the year; filing late can be penalised, but there is nothing to pay.

Does a dormant company still file Form 200?

Yes. Corporate Income Tax must be filed for as long as the company exists, even if inactive or loss-making.

What happens if I file a form late?

If you file before the tax office claims it, there is a 1% surcharge plus 1% per full month of delay (after 12 months, 15% plus interest). If a formal demand arrives first, penalties may apply.

Shall we talk about your business?

We’ll tell you exactly what you need to file and how we’ll get it sorted.

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