Following on from the previous section, here are the most important and most common returns relating to our economic activity.
Sole traders and professionals under Estimación Directa. Instalment payment of IRPF.
(taxable income − taxable expenses) × 20% = € payable or creditable Filed annually. Taxable base × 25%.
(taxable income − taxable expenses) × 25% Quarterly return of output and input VAT.
VAT on income − VAT on expenses = € payable or creditable Withholdings and payments on account. Employment income and income from economic activities.
Withholdings and payments on account for the lease or sublease of urban property.
Informative return: a summary of every quarter’s Modelo 303.
Informative return: a summary of every quarter’s Modelo 115.
Informative return: a summary of every quarter’s Modelo 111.
There are other tax return forms, but we have shared the most common ones with you so that you know which taxes are paid routinely.
Explore the rest of the areas we cover.
Check the key dates for this year’s tax obligations.
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Negotiation, appointments, draft review, attendance and an interpreter.
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Registrations, deregistrations, contributions, flat rate and ongoing advice.
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Setting up your business end to end: registration, licences, certificate and bank.
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Access, management and replies to official electronic notifications.
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We explain what it is and help you obtain and install it.
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