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\nArriving at the fourth quarter of the year, in a month like October loaded with tax obligations of the self-employed corresponding to the third quarter of the year, and although the bulk of the relations with the Treasury are concentrated under the formula of tax declarations, there are a series of tax communications that you have to make before saying goodbye to this 2019.<\/em><\/h4>\n<\/blockquote>\n
Income tax obligations<\/h2>\n
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- Tax obligations of the self-employed person for the third quarter:<\/strong><\/li>\n<\/ul>\n
October 1- 20, 2019<\/strong><\/p>\n
Model 130:<\/strong> Self-assessment of the installment payment of personal income tax. All the self-employed who carry out economic activity registered in the census of entrepreneurs have to present the model 130 and advance with it the quarterly payment of personal income tax. The self-employed who have invoiced more than 70% of their invoicing to companies, self-employed persons and legal entities based in Spain do not have to comply with this obligation.<\/p>\n
Model 131:<\/strong> Self-assessment of the installment payment of personal income tax. It is the equivalent to model 130 that businessmen and professionals who pay taxes under the Objective Estimation regime (modules) have to present. If you are self-employed and pay taxes by modules, you will present model 131 instead of the immediately previous one.<\/p>\n
Model 111:<\/strong> Ask yourself if being self-employed you apply discounts on the amount of income for the income of workers, businessmen or professionals. In this case, it is also time to present this model of Withholdings and payments on account of personal income tax in the third quarter.<\/p>\n
Model 115:<\/strong> This is officially the model for withholdings and payments on account for income or income from the lease or sublease of urban real estate. In the event that you carry out your activity as a freelancer in rented premises, you are obliged to declare the withholdings made using this model.<\/p>\n
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- Other communications and dates related to personal income tax for self-employed workers before the end of 2019<\/li>\n<\/ul>\n
Resignation or revocation of the tax regime<\/strong><\/p>\n
If you pay personal income tax by the simplified direct estimation regime or objective estimation regime (modules) and you need a change of regime, you can waive it by presenting before December 31 the model with which you registered with the Treasury, model 036 or model 037, and give up your application. The change will become effective in 2020 and has a minimum effect of three years.<\/p>\n
You can also revoke the application of the tax regime, through the same procedure before December 31, when you no longer meet any of the requirements to benefit from it.<\/p>\n
VAT obligations<\/strong><\/h2>\n
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- Obligations<\/strong> self-employed tax for the third quarter:<\/li>\n<\/ul>\n
October 1- 20, 2019<\/strong><\/p>\n
Model 303: Quarterly VAT self-assessment. If your activity is subject to the tax, you will have to present this declaration. Be careful because there are a series of economic activities that are exempt from VAT for which you do not have to fill out the VAT form 303.<\/p>\n
Model 349: Summary declaration of intra-community operations. Do not forget that you also have the obligation to detail your operations before the Administration if you are an intra-community operator.<\/p>\n
Model 368: Is your activity subject to electronic commerce and do you sell to individuals outside of Spain? If so, you must apply the VAT of the country where you sell and present model 368.<\/p>\n
Model 309: Non-periodic VAT settlement. This is an unusual model that those self-employed workers subject to special regimes such as the equivalence surcharge or those for fishing, livestock and agriculture are obliged to present.<\/p>\n
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- Other communications and dates referring to the VAT of the self-employed before the end of 2019<\/strong><\/li>\n<\/ul>\n
Registration in the Monthly Return Registry (REDEME)<\/strong><\/p>\n
In the case of the self-employed, since this communication can also be made by groups of entities, the registration date is the month of November prior to the year in which it must take effect and the model to present the 036. If you want to know what this Registry consists of monthly VAT refund we recommend reading this article on REDEME.<\/p>\n
Resignation or revocation of simplified regimes, agriculture, livestock and fishing<\/strong><\/p>\n
During the month of December and until the 31st, if you are going to renounce or revoke the simplified VAT, agriculture, livestock and fishing regime, you must do so by presenting form 036 or 037. The change will take effect from January 1 of the next year.<\/p>\n
Election or waiver of the special regime of cash criteria<\/strong><\/p>\n
And if you want to take advantage of or renounce the special regime of cash criteria with which you do not have to advance VAT on uncollected invoices to the Treasury, you must notify it in December, before the 31st, also by presenting form 036 or 037.<\/p>\n
Option taxation at destination distance sales to other EU countries<\/strong><\/p>\n
In distance sales to individuals in the European Union, a Special Regime is applied that establishes that if sales thresholds of 35,000 euros in Spain are not exceeded, the VAT of the country of origin will be applied in the previous year. In case of exceeding the established thresholds, the VAT of destination and not of origin will be applied. This taxation of distance sales at destination for 2020 must be requested before December 31 with model 036.<\/p>\n
As you can see, the variety and complexity of procedures that must be carried out in a short time is great, so the help of professionals is advisable to help us so as not to have problems with the treasury.<\/p>\n