CALENDAR: The key deadlines for self-employed workers in Spain in 2024

The 2024 self-employment calendar for autónomos in Spain

As all self-employed people know in Spain, being autónomo is no easy feat. As well as running your own business you have to submit and pay your taxes five times per year, plus remember all the many different forms you have to submit alongside them.

There are countless forms you must submit to the tax agency, from ones on the amount of VAT you earn and payout to those that allow you to declare intra-community operations with other countries in the EU. Each one of these forms has a different deadline throughout the year and many are submitted multiple times, so it's important you have a calendar to stay organised. 

January 2024

You have until January 22nd to submit:

Form 111: This is the form you use to declare the personal income tax withholdings you made during the last quarter of 2023 from workers, other professionals and businesses.

Form 115: This is in order to declare personal income tax withholdings on urban rentals for the last quarter of 2023.

Form 123: In order to pay interest on loans, shares, bonds and business leases.

You have until January 30th to submit: 

Forms 130 or 131: For those who have fractional income in order to pay the amount corresponding to the fourth quarter of 2023.

Form 303: For self-employed workers and entrepreneurs who have to self-assess VAT for the fourth and last quarter of 2023.

Form 349: For the declaration of intra-community operations.

Form 390: For the declaration of the entire previous year in terms of VAT.

You have until January 31st to submit: 

Form 165: Informative declaration of certifications issued to partners or participants of newly or recently created entities.

Form 179: Quarterly declaration of the transfer of use of homes for tourism purposes.

Form 180: To declare your annual income from the leasing of urban real estate.

Form 182: To declare any donations and contributions made or received.

Form 184: Informative declaration of entities under the income attribution regime.

Form 188: To declare income from movable capital and life or disability insurance contracts.

Form 190: An annual summary of income from work and economic activities, awards and certain capital gains and income allocations.

Form 233: Informative declaration for daycare expenses.

Form 270: Declaration of lottery prizes.

Form 345: Annual form for pension plans, pension funds, insured pension plans or corporate social security plans and long-term care insurance, etc.

READ ALSO: The social security fees Spain's self-employed will pay in 2024 

 

February 2024

You have until February 20th to submit:

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 592: First tax on non-reusable plastic packaging is introduced. For plastics used in January 2024.

You have until February 29th to submit:

Form 280: The annual informative declaration of long-term savings plans.

Form 303: The VAT self-assessment form for January 2024.

Form 347: The annual declaration of operations with third parties for the year 2023.

 

March 2024

You have until March 20th to submit: 

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 349: For the declaration of intra-community operations corresponding to February 2024.

Form 592: Tax on non-reusable plastic packaging is introduced. For plastics used in February 2024.

READ ALSO: Everything that changes for self-employed workers in Spain in 2024 

 

April 2024

You have until April 1st to submit:

Form 189: Informative declaration of insurance and income corresponding to the year 2022.

Form 303: The VAT self-assessment form for February 2024.

Form 720:  To declare worldwide assets greater than €50,000.

You have from April 3rd until July 1st to submit:

On April 3rd, the campaign to submit income and assets declarations online begins. It ends on July 1st.

You have until April 22nd to submit:

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals. 

Form 131: To declare income and expenses for the first quarter of 2024. 

Form 202: For the payment of corporate tax.

Form 349: For the declaration of intra-community operations corresponding to March 2024.

Form 592: For tax on non-reusable plastic containers corresponding to March 2024 and quarterly statement corresponding to the first quarter of the year.

Up until April 30th

Form 303: Self-employed workers must submit the VAT self-assessment form for March 2024.

READ ALSO: The financial aid available to Spain’s self-employed workers in 2024 

 

May 2024

You have from May 7th until July 1st to:

Present your year income tax return by phone.

You have until May 20th to submit:  

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals. 

Form 303: Self-employed workers must submit the VAT self-assessment form for April 2024.

Form 349: For the declaration of intra-community operations corresponding to April 2024.

Form 592: For tax on non-reusable plastic containers corresponding to April 2024.

There are lots of deadlines for self employed workers to keep track of in 2024. Photo: Andres Ayrton

 

June 2024

From June 3rd until July 1st:

You can submit your annual income tax return in person at the corresponding offices.

You have up until June 20th to submit:

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 349: For the declaration of intra-community operations corresponding to May 2024.

Form 592: For tax on non-reusable plastic containers corresponding to May 2024.

June 26th

The deadline by which you must submit your annual income tax return if you want to pay by direct debit.

 

July 2024

July 1st:

The deadline by which to submit your annual income tax return for 2023 if you haven’t already.

Form 303: For VAT self-assessment for May 2024.

You have until July 22nd to submit: 

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Forms 130 or 131: For those who have fractional income.

Form 303: For VAT self-assessment for the second quarter of 2024.

Form 304:  Declaration-settlement for the second quarter of 2024.

Form 349: For the declaration of intra-community operations corresponding to June 2024.

Form 592: For tax on non-reusable plastic containers corresponding to June 2024.

You have until July 25th to submit:

Forms 200, 206 or 220: For all companies whose tax period coincides with the calendar year.

You have until July 30th to submit:

Form 303: For VAT self-assessment corresponding to June 2024.

 

August 2024

You have until August 20th to submit:

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals. 

Form 592: For tax on non-reusable plastic containers corresponding to July 2024.

You have until August 30th to submit:

Form 303: For VAT self-assessment corresponding to July 2024.

 

September 2024

You have until September 20th to submit:

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 349: For the declaration of intra-community operations corresponding to July and August 2024.

Form 592: For tax on non-reusable plastic containers corresponding to August 2024.

You have until September 30th to submit:

Form 303: For VAT self-assessment corresponding to August 2024.

Forms 360 and 361: Request for refund of VAT equal to or greater than 400, corresponding to 2023.

 

October 2024

You have until October 21st to submit: 

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Forms 130 or 131: For those who have fractional income.

Form 202: Payment of corporate tax.

Form 349: For the declaration of intra-community operations corresponding to September and the third quarter of 2024.

Form 303: For VAT self-assessment corresponding to the third quarter of 2024.

Form 592: For tax on non-reusable plastic containers corresponding to September 2024.

You have until October 30th to submit: 

Form 303: For VAT self-assessment corresponding to September 2024.

You have until October 3st to submit: 

Form 235: For those who do cross-border trade

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November 2024

November 5th

Self-employed workers who asked to split their annual income taxes must pay their second and final installment by this date.

You have until November 20th to submit:  

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 349: For the declaration of intra-community operations corresponding to October 2024.

Form 592: For tax on non-reusable plastic containers corresponding to October 2024.

 

December 2024

You have until December 2nd to submit:  

Form 303: For VAT self-assessment corresponding to October 2024.

You have until December 20th to submit:  

Forms 111 and 115: Form 111 is to declare and enter personal income tax withholdings made by workers, professionals or businessmen; and form 115 is to declare personal income tax withholdings on urban rentals.

Form 349: For the declaration of intra-community operations corresponding to November 2024.

Form 592: For tax on non-reusable plastic containers corresponding to November 2024.

Form 202: Payment of corporate tax if you have fractional income.

 

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