A guide to tax forms for freelancers in Spain
Freelancers (**autónomos**) in Spain must comply with several tax obligations, including filing different tax forms (**modelos**) throughout the year. Below is an overview of the forms you will be required to submit.
Identification & Registration Forms
Before starting freelance activities, you must register with the tax office. The following forms are essential for this process:
Form 030: Required for individuals to request a **Tax Identification Number (NIF)**, which is necessary for tax-related transactions.
Form 036: Used for the **registration of freelancers and companies** before the tax office. It informs authorities about professional activities or payroll obligations.
Form 037: A **simplified version of Form 036**, suitable for freelancers who meet specific conditions, streamlining the registration process.
Income Tax Forms
Freelancers in Spain must declare their income and pay taxes periodically. The main forms for income tax compliance include:
Form 100: The **annual income tax return** for individuals, summarizing income and deductions for the year. *(See our Personal Taxes page for more details.)*
Form 130: A **quarterly income tax payment form** where freelancers pay **20% of their net earnings** every three months, unless all invoices include withholding tax.
VAT (IVA) Forms
If your freelance activity is subject to **Value Added Tax (IVA)**, you must submit the following forms:
Form 303: The **quarterly VAT return**, reporting collected VAT from clients and deductible VAT on expenses.
Form 390: The **annual VAT summary**, consolidating all VAT declarations submitted during the year.
Ensuring compliance with these tax forms is essential to avoid penalties. If you need professional assistance with tax filings, Strong Abogados offers expert guidance to help you stay compliant with Spanish tax regulations.
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