Every autónomo in Spain files the same core set of tax forms with AEAT. Which ones apply to you depends on your activity, your tax regime, and who your clients are. Filing the wrong form, missing a deadline, or omitting a required declaration triggers automatic penalties, and AEAT cross-references every form against the others. This guide covers the complete set: what each form does, who must file it, when it is due, and how they connect to each other. It is written for autónomos filing in Spain, whether you registered last month or have been self-employed for years.
Updated: July 2026
Spanish tax filing runs on a quarterly cycle for most obligations, with annual summaries in January and the income tax return in spring. These are the deadlines that apply to autónomos:
If a deadline falls on a weekend or public holiday, it moves to the next working day. If you pay by direct debit (domiciliación bancaria), the deadline is five days earlier than the standard filing deadline, so 15 April instead of 20 April.
Modelo 303 is the quarterly IVA return. You declare the IVA you charged clients (IVA repercutido) and the IVA you paid on business expenses (IVA soportado). You pay AEAT the difference, or if you paid more IVA than you charged, you carry the balance forward or request a refund.
Who files it: every autónomo whose activity is subject to IVA. If your activity is IVA-exempt under Article 20 of Ley 37/1992 (healthcare, regulated education, financial services), you do not file Modelo 303 at all.
When: four times a year, in the first 20 days of April, July, October, and January.
The most common error is claiming IVA on expenses that are not fully attributable to the business, or that lack a valid invoice with your NIF on it. AEAT rejects these routinely. Full step-by-step guide: Modelo 303: how to file quarterly VAT as autónomo.
Modelo 130 is the quarterly advance payment of income tax. You calculate your accumulated profit for the year to date (income minus deductible expenses), and pay 20% of it as an advance against your final IRPF liability. The amounts you pay through Modelo 130 are deducted from what you owe on your annual return.
Who files it: autónomos in the direct estimation regime (estimación directa) whose clients are mostly individuals rather than businesses. If more than 70% of your income comes from Spanish businesses that already withhold IRPF (retención) on your invoices, you are exempt from filing Modelo 130.
When: four times a year, same deadlines as Modelo 303.
The 70% exemption catches many autónomos out in their first year, because it is calculated on the previous year's income and there is no previous year. Full guide including how to calculate the exemption: Modelo 130: how to file quarterly IRPF as autónomo.
Modelo 347 is an informative declaration, not a payment. You report every client and supplier with whom you had total transactions above €3,005.06 during the calendar year, including IVA. AEAT uses it to cross-check: if you declare €12,000 received from a client and that client declares €15,000 paid to you, the discrepancy generates an automatic review.
Who files it: autónomos who had at least one client or supplier exceeding the €3,005.06 threshold in the year. Autónomos in the módulos regime are also required to file if they meet the threshold.
When: once a year, during February, covering the previous calendar year.
The threshold is annual and cumulative, not per invoice. Four invoices of €800 each to the same client exceeds the threshold. Full guide: Modelo 347: annual informative declaration guide.
Modelo 390 is the annual summary of everything you declared in your four Modelo 303 filings. It is informative: you do not pay anything with it. The figures must reconcile exactly with the sum of your quarterly returns. If they do not, AEAT flags it.
Who files it: every autónomo who files Modelo 303. If you are IVA-exempt and do not file 303, you do not file 390 either.
When: in January, alongside your Q4 Modelo 303, covering the previous calendar year.
Modelo 100 is la Renta, the annual personal income tax return. All your income goes here: autónomo profit, employment income if you also have a job, rental income, investment income, and capital gains. The advance payments you made through Modelo 130 (and any retenciones withheld by your clients) are deducted from the final calculation.
Who files it: every autónomo, without exception, regardless of income level or regime.
When: the annual Renta campaign runs from April to June. AEAT publishes exact dates each year.
For a broader look at what autónomos pay across all taxes, see autónomo taxes: everything you need to know.
Modelo 349 reports transactions with businesses in other EU countries. If you invoice an EU company without IVA using the reverse charge mechanism, you must report it here. It is informative, with no payment attached.
Who files it: autónomos who issued at least one invoice to an EU business client during the period, or received services from an EU supplier.
When: quarterly by default, same deadlines as Modelo 303. Monthly if your intra-community volume exceeds €50,000 in a quarter.
For the full rules on invoicing clients abroad, see how to invoice foreign clients as autónomo.
Most autónomos file a subset of these forms. The common profiles:
If you are not sure which regime you are in, check your Modelo 036 or 037 registration. It records your chosen regime and your IVA status. If you are still deciding how to register, see how to register as a freelancer in Spain.
The forms are not independent. AEAT reconciles them against each other and against third-party data automatically:
This is why accuracy matters more than speed. A number that does not reconcile across two forms is the single most common trigger for an AEAT notice (requerimiento).
If you realise you made an error, file a corrective declaration (declaración complementaria or rectificativa) voluntarily. The surcharge is significantly lower than the penalty AEAT applies if they find it first.
Yes. If you are registered as autónomo and your activity is subject to IVA, you file Modelo 303 every quarter even with zero activity. You file it as "sin actividad" (no activity). Not filing at all is an infraction, even if the amount owed is zero.
Both are quarterly IRPF advance payments. Modelo 130 is for autónomos in the direct estimation regime (estimación directa), where you calculate tax on actual profit. Modelo 131 is for autónomos in the módulos regime (estimación objetiva), where tax is calculated on standardised indicators rather than real income. You file one or the other, never both.
Possibly. If more than 70% of your income in the previous year came from clients who applied IRPF retención to your invoices, you are exempt from filing Modelo 130. The calculation is based on the previous calendar year, which means new autónomos in their first year generally cannot claim the exemption. Full detail: Modelo 130: how to file quarterly IRPF as autónomo.
Yes. Modelo 347 is based on invoices issued and received during the calendar year, following the accrual principle (devengo), not on when payment was made. An invoice issued in December 2026 and paid in February 2027 belongs to the 2026 declaration.
You can file all of them yourself through AEAT's Sede Electrónica using a digital certificate or Cl@ve PIN. Modelo 303 and 130 are straightforward once your bookkeeping is in order. Modelo 347 and the annual return are more error-prone. Many autónomos file the quarterly forms themselves and use a gestor for the annual ones. To file online you will need a digital certificate: how to obtain a digital certificate for freelancers.
AEAT sends a notice (requerimiento) to one or both parties asking for clarification. Most discrepancies are timing differences: one party recorded an invoice in December, the other in January. Respond to the notice with the invoice documentation. Genuine discrepancies with no explanation can trigger a fuller inspection.
Yes. You file for every period in which you were registered, plus the annual forms covering that year. Deregistering does not cancel your obligations for the periods already completed. See how to deregister as autónomo in Spain.
None of these. Social Security contributions (the cuota de autónomos) are handled by the Tesorería General de la Seguridad Social, not AEAT, and are charged by direct debit monthly. The forms in this guide are all AEAT tax filings. For contribution amounts, see autónomo social security contributions.
