Limit ConsultingFind here a table with the most common must-remember dates for your business.
Read “Obligations of a Self-employed individual (autonomo)” for an extended explanation.
|
Type of Obligation |
Modelo (Form) |
Where |
Deadline |
|
Autonomo payment |
Bank |
Last day of the month |
|
|
Employees Social Security contribution. |
Bank |
Last day of the month (one month behind) |
|
|
Quarterly Income Tax |
130/131 |
Bank (positive) Hacienda(negative) |
By the 30th of January,and the 20th of April, July, October |
|
Employees tax. Payment |
111 |
Bank |
By the 20th of January, April, July, October |
|
Employees tax. Annual summary. |
190 |
Hacienda |
By the 30th of January. |
|
Rent Retention (withheld tax) |
115 |
Bank |
By the 20th of January, April, July, October |
|
Rent Retention Annual Summary |
180 |
Hacienda |
By the 30th of January. |
|
Quarterly IVA report |
303/310 |
Bank (positive) Hacienda(negative) |
By the 30th of January, and the 20th of April, July, October |
|
Annual IVA Summary |
390 |
Hacienda |
By the 30th of January. |
|
Reporting Volume of Business over 3000€ |
347 |
Hacienda |
By 28th of February |
|
RENTA (Income Tax Return) |
100 |
Hacienda Bank |
By the 20th of June. |
These dates are give as a reference. It is convenient to obtain the tax calendar for the year.
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Related: Read our post “Regular Obligations of a Self-employed (Autonomo)”
