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 quota. Tax responsibility is key to avoid penalties, surcharges, and issues with the Spanish Tax Agency (Hacienda).
That's why at InnoTaxes we've prepared this clear and updated checklist for 2025, with everything you need to know month by month.
What should you always keep up to date?
- Be registered with the Tax Agency (form 036)
- Be registered with Social Security (RETA)
- Have access to your digital certificate or Cl@ve PIN
- Maintain clear accounting and invoicing
- Keep receipts for income and expenses
Quarterly tax filings
| Quarter | Deadline | Forms to file |
|---|---|---|
| Q1 (Jan–Mar) | Until April 20 | Form 130 (IRPF), Form 303 (VAT), Form 349 (if applicable), Forms 111 and 115 (if withholdings apply) |
| Q2 (Apr–Jun) | Until July 20 | Form 130 (IRPF), Form 303 (VAT), Form 349 (if applicable), Forms 111 and 115 (if applicable) |
| Q3 (Jul–Sep) | Until October 20 | Form 130 (IRPF), Form 303 (VAT), Form 349 (if applicable), Forms 111 and 115 (if applicable) |
| Q4 (Oct–Dec) | Until January 30 | Also includes Form 390 (annual VAT summary) and Form 190 (annual withholdings) |
Tip: Avoid submitting Form 303 blank. If you had no activity, mark it as “no activity”.
Key annual filings
- January: Form 390 (VAT), Forms 180/190 (withholding summaries), Form 347 (operations over €3,005)
- June–July: Income tax return (IRPF), if required
- Throughout the year: Form 036 if you change your business activity or tax data
Common mistakes to avoid
- Missing the filing deadlines
- Relying only on your bank for IRPF calculation
- Not keeping expense receipts
- Thinking you don't need to file if you have no income
- Mixing personal and professional expenses
How to know if you're doing things right?
Many freelancers assume everything is fine if they haven’t received a letter from Hacienda. But that’s not always true. The Tax Agency can audit your filings for up to four years back and claim payments with surcharges and interest if it finds mistakes.
Warning signs:
- You don't know what forms you've filed this year
- You don’t keep copies of your filings
- Your accountant doesn’t explain clearly what’s being paid and why
- You’re unsure whether a certain expense is deductible
If any of these apply to you, it’s time for a professional tax review.
Need help with your tax filings?
At InnoTaxes, we help dozens of freelancers every month stay compliant with Hacienda—without stress or surprises.
- We take care of all your tax filings
- We optimize your deductions and expenses
- We prevent penalties and costly mistakes
We offer plans tailored to the real needs of every freelancer, with no unnecessary complications or hidden fees. Whether you’re just starting out or already billing regularly, we have a solution designed for you.
Let your accounting work for you.
Request your personalized consultation now and start managing your business with peace of mind and confidence.
