The self-employed person's obligations with Social Security are simple: if no worker is going to be hired, you only have to pay the self-employed fee on the last day of each month.
Currently, since payment is made by direct debit, you only have to worry about having a sufficient balance in your account. But the obligations with the Treasury are different. Let's give them a review to serve as a guide.
1.The census declaration of start of activity
First of all, we must remember that the tax obligations that we are going to have to comply with are communicated by ourselves in the census registration (form 036/037). If we have to present payments on account of personal income tax and we have not marked it in the form, the Treasury will not claim them from us, because the notifications from the Tax Agency work automatically. Only in a review procedure could they realize that we are not reporting as we should and urge a retroactive correction that could cause us a lot of problems. The same thing happens if we have indicated obligations that correspond to us.
All variations in our tax obligations are communicated with the same model, 036/037: registration/deletion of initial activity or new activities, registration/deletion of the obligation to submit quarterly settlements, registration/deregistration as an intra-community operator, etc. Let's keep this in mind. Variations can be communicated with an effective date one month ago. Initial discharge is prior.
2. The framing in the correct heading
When we communicate the start of activity, we have to choose the heading that corresponds to us. The heading is a number that is assigned to each activity and many of the obligations that we are going to have depend on it. Registering as self-employed entails the obligation to submit quarterly models in the months of April, July, October and January. In each of these months, taxes for the immediately previous quarter are settled (in April, January, February and March are settled, and so on).
3.Presentation of quarterly models
Self-employed workers will have to submit the following models on a quarterly basis (not all; each person must check which ones affect them according to their type of activity).
MODEL 130. Payments on account of personal income tax. It must be submitted by self-employed persons who carry out activities classified under a business heading. Professionals (lawyers, designers, commercial agents, engineers...) do not have to present this model as the invoices they issue are subject to withholding (the 70% of them at least). But they can do it voluntarily if it is convenient for them due to their volume of income.
MODEL 303. VAT self-assessments. It must be presented by self-employed workers who are registered in activities that are not exempt (as is the case with healthcare and teaching activities, for example) and who are not subject to an equivalence surcharge, as is the case with retail trade.
MODEL 115. Payments on account of rental withholdings. It will be presented by the self-employed who carry out their activity in a rented premises.
MODEL 111. Entry of withholdings from professionals and workers. It requires self-employed workers to have workers under their care or to receive invoices from professionals with withholding.
MODEL 123. Loan retentions. If the self-employed person resorts to external financing through a loan, every time they pay interest to the person who has granted it, they must retain a percentage (currently 20%) and enter it quarterly using this model.
MODEL 349. Declaration of intra-community operations. This is an informative model, which does not settle, it only communicates the amount of operations (carried out or received) with countries of the European Union. You must first register as an intra-community operator to be able to present it.
There may be another model related to a specific circumstance of the activity. We must make sure of our obligations because non-compliance is punishable, even if it is an involuntary forgetfulness. Within each tax there may be peculiarities that force us to include information in a model that not everyone has to provide. For example, in form 303 we will separately note intra-community operations or transactions with reverse charge.
It is also worth remembering the new obligation for resellers of mobile phones, tablets, laptops and video games to register and declare these investment operations in form 303 as of the July settlement.
In the month of January, annual summaries of each of these models will have to be presented, which will be a total sum of what was declared in the four quarters. They are the following:
Model 390 (summary of the 303 models presented)
Model 180 (summary of the 115)
Model 190 (summary of the 111)
Model 193 (summary of the 123)
Annual Form 349
Form 130 does not have a summary in January, as it is regularized in the Income Tax Return.
Consult with an advisor It is the best way to avoid making mistakes that the Treasury will then make us pay, in most cases, with their corresponding interests and penalties.
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