2025 Tax Guide for the Self-Employed: Do you know all your obligations?
Content:
Becoming self-employed in Spain involves more than just issuing invoices and paying the monthly fee. Tax responsibility is key to avoiding fines, surcharges, and unpleasant surprises from the Treasury.
That’s why, at InnoTaxes, we’ve prepared this clear and updated guide for 2025, with everything you need to know month by month.
What must always be up to date as a self-employed worker?
Before the tax calendar, make sure you meet these basic requirements:
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Being registered with the Spanish Tax Agency (Form 036)
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Being registered with Social Security (RETA)
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Having access to your digital certificate or Cl@ve PIN
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Keeping organized accounting and clear invoicing
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Keeping receipts for income and expenses
Quarterly Tax Declarations
| Quarter | Deadlines | Forms to file |
|---|---|---|
| 1st Quarter (Jan-Mar) | Until the 20th of April | Form 130 (IRPF), Form 303 (VAT), Form 349 (if applicable), Forms 111 and 115 (if you withhold) |
| 2nd Quarter (Apr-Jun) | Until the 20th of July | Form 130 (IRPF), Form 303 (IVA), Form 349 (if applicable), Forms 111 and 115 (if applicable) |
| 2rd Quarter (Jul-Sep) | Until the 20th of October | Form 130 (IRPF), Form 303 (IVA), Form 349 (if applicable), Forms 111 and 115 (if applicable) |
| 4th Quarter (Oct-Dec) | Until the 30th of January | Also includes Form 390 (Annual VAT summary) and Form 190 (Annual withholding tax report) |
Tip: Avoid submitting Form 303 blank. If you have no activity, it’s better to file it as “no activity.”
Key Annual Tax Declarations
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January: Form 390 (VAT), Forms 180/190 (withholding summaries), Form 347 (transactions over €3,005)
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June–July: Personal Income Tax Return (IRPF), if you are required to file
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Throughout the year: Form 036 if you make changes to your activity or tax information
Common mistakes to avoid
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Not submitting the forms on time
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Relying only on your bank for the Personal Income Tax calculation
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Not keeping receipts for expenses
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Thinking that if you have no income, you don’t need to file a tax return
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Mixing personal and business expenses
How can you know if you're doing it right?
Many self-employed workers believe that if they haven’t received a letter from the Tax Agency, everything is fine. But that’s not always the case. The Spanish Tax Agency can review your returns up to four years back and demand payments with surcharges and interest if it finds errors.
These are warning signs:
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You don't know which forms you've submitted this year
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You don’t have copies of your tax returns
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Your tax advisor doesn’t clearly explain what is being paid and why
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You're not sure whether a specific expense is deductible
If you identify with one or more of these signs, it's time for a professional tax review.
Do you need help with your tax returns?
At InnoTaxes, we help dozens of self-employed workers every month stay on top of their tax obligations, with no stress or surprises.
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We take care of all your tax forms
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We optimize your deductions and expenses
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We help you avoid costly fines and mistakes
We offer plans tailored to the real needs of every self-employed worker, with no unnecessary complications or hidden fees. Whether you’re just starting out or already regularly invoicing, we have a solution designed for you.
Make your accounting work for you.
Request your personalized consultation now and start managing your business with peace of mind and confidence.
