A guide to corporate tax forms in Spain

The more common forms (modelos) that need to be filed for an SL are:

• Form 111 (quarterly): Withholding tax (IRPF) due for the company's employees and for any invoices received that have withholding tax retained. These are generally invoices from self-employed people (autónomos), including notaries. See sample Modelo 111. Prior to 2011, this was Form 110.
• Form 190 (annual): Annual summary of withholding tax.
• Form 115 (quarterly): Withholding tax from rental of business premises.
• Form 180 (annual): Annual summary of withholding tax from rent.
• Form 303 (usually quarterly): Net VAT tax due. This is usually equal to the VAT tax received minus the VAT tax paid. If you have received more than you have paid, then you need to pay the difference. If you have paid more than you have received, then at the end of the year, you can carry it over to the next year (compensar), or have it returned (devolver). See sample Modelo 303. Depending on the volume of transactions, this form may require monthly presentation. Prior to 2009, this was Form 300.
• Form 390 (annual): Annual summary of VAT tax.
• Form 347 (annual): Annual summary of operations with other companies. A report listing all companies that you do business with, where the total invoicing is over 3,005.06€.
• Form 200 (annual): Corporate tax form.
• Form 202 (3 times per year): Estimated tax payments for the current year, based on corporate taxes paid last form 200.
• Annual accounts (annual): The annual accounts provide a comprehensive summary of the previous year's activity. The annual accounts get filed in the Mercantile Registry of the province where the company is domiciled.

Most quarterly forms are due on the 20th of the month following the quarter. However, if you owe money (potentially in Form 111, 115, 303, or 200), then you will need to file 5 days earlier if you want the Spanish tax office to take the payment directly from your bank account. Most annual forms are due at the end of January.

Other tax forms include:

• Form 349 (usually quarterly): Declaration of intra-Community tax. This form only applies if you have been approved for the Censo VIES (EU VAT registry). On this form, you declare all VAT-exempt transactions performed with other VIES registered companies. Depending on the total volume of transactions, this form is monthly, bi-monthly, quarterly, or yearly.
• Form 368 (usually quarterly): Form 368 is required for companies dedicated to sales of digital services or registered in MOSS (mini one stop shop) for online sales to EU countries within . For companies registered for MOSS in Spain, the company only needs to make a tax declaration in Spain, not in all countries where the consumers are located. Note that MOSS is only applicable under a certain threshold. This form is presented at the same time as the 303 Form.
• Form 322 and 353 (usually quarterly): Forms 322 and 353 are required for a group of entities. Form 322 is for all the entities in the group, while Form 353 is for the principal entity.

Guides to forms in Spain