Read news from:
Austria
SHARE
COPY LINK
For members

SELF-EMPLOYED

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

To help you keep on top of self-employment deadlines this year, we've collated all the information of what you need to submit and when, from VAT to income tax and intra-community operations.

Published: 17 January 2024 09:15 CET
Updated: 20 January 2024 07:05 CET
CALENDAR: The key deadlines for self-employed workers in Spain in 2024
2024 Self employment calendar Spain. Photo: George Milton

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

Banner ad

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.

READ ALSO: What does a ‘gestor’ do in Spain and why you’ll need one

Member comments

Log in here to leave a comment.
Become a Member to leave a comment.

DIGITAL NOMADS IN SPAIN

Cafés in Spain on war footing against remote workers hogging space

Bars and cafés in Valencia, Santiago and Barcelona have started to take action against lingering remote workers and digital nomads by cutting off the Wi-Fi during peak hours, with some even banning remote working on their premises.

Published: 10 May 2024 11:02 CEST
Cafés in Spain on war footing against remote workers hogging space

Increasingly in recent years, a trend has emerged: someone arrives in a café, orders a coffee, opens his or her laptop and then spends the whole day working without buying anything else.

For many digital nomads and remote workers, it seems spending a couple of euros on a coffee is a fair price for occupying a table for an entire morning or afternoon.

Some might say they are contributing to the local economy and supporting local businesses, but clearly, for a small business owner this isn’t a profitable arrangement, and many are now fighting back.

In Valencia, posters have appeared at some cafés banning remote working during peak hours: 8.30 to 12.30.

One Valencia café owner told La Vanguardia: “Our place is small and between 10 and 11.30 in the morning it’s impossible, we need all the tables.”

Raquel Llanes, boss at the Departure Café in the Raval area of Barcelona, explained to Barcelona Secreta that the situation has gotten out of control: “We’ve had customers who have ordered an espresso and sat for eight hours, people who have asked us to turn the music down so they could have meetings, customers who took out their Tupperware to eat… At first we adapted the space with sockets and to work, but after two years we realised that the numbers weren’t working out.”

Some have opted for less friendly, but equally effective methods: turning off the Wi-Fi network of the premises during peak hours.

“The owner has got rid of the Wi-Fi to avoid precisely these situations. People sat down and didn’t leave,” one waitress told La Vanguardia.

Similar sentiments have arisen in the Galician city of Santiago, where one café owner told La Voz de Galicia: “We prefer them not to come. If someone comes in and opens a laptop we don’t tell them anything, but if they’ve been there for a long time and we need space for a group, we ask them to please move”. 

When a remote worker in Valencia posted a negative comment about a café where the owner had asked him to leave, their reply went viral, as they stated “we can’t lose regular customers so that you can work”. 

Remote working (teletrabajo in Spanish) has exploded in popularity in Spain in recent years, particularly in the post-pandemic period, and often the people taking advantage of this flexibility are foreign digital nomads and remote workers. Many of them choose to work from local bars and cafés.

It should be said that not all people working remotely in Spain are foreigners. Many Spaniards also have flexible or remote working arrangements and will no doubt occasionally work in a local bar or café. Equally, many digital nomads take advantage of the abundance of ‘co-working’ spaces popping up around Spain, which are exactly for this purpose.

There are even café owners who promote the ‘work friendly’ environment as a means of establishing a loyal customer base.

Other hospitality businesses have preferred to allocate an area for remote working while keeping the bar area and certain tables for regular customers who stop by for a quick bite or coffee. 

READ ALSO: The best co-working spaces for digital nomads in Spain

The row over remote working in traditional Spanish bars and cafés is yet another chapter in the current debate over the influence mass tourism and gentrification is having on Spaniards’ standard of living. 

In the increasingly online, post-pandemic world, the change has been stark in some parts of Spain. Take a stroll through the Raval or L’Eixample neighbourhoods of Barcelona, or the Ruzafa and El Cabanyal areas of Valencia in 2024, and you’re likely to see buildings plastered in Airbnb lockboxes and possibly even hear more fluent, non-native English than you do Spanish in certain parts.

Tourists and wealthy remote workers, the logic goes, visit or move to a trendy city they’ve seen on an international ranking, say Málaga or Valencia, which causes rents to rise because landlords in the area convert their properties into short-term tourist rental accommodation to meet the growing demand, which in turn turfs out locals or shuts down local businesses. 

READ ALSO: 

SHOW COMMENTS