Spain taxes models
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    Spain taxes models


    All models explained in this document must be delivered correctly, on time and well reported to the CFO. All documents generated during this process have to be saved in the following path: ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\ (more information about the paths later 👇)


    We group the models by delivery frequency.


    Quarterly 

    On January, April, July & October:

    • Modelo 303 - Impuesto sobre el valor añadido (IVA) [always] [payment] [postponeable]
    • Modelo 349 - Información sobre operaciones intracomunitarias (IVA) [always]
    • Modelo 111 - Retenciones trabajadores y profesionales (IRPF) [always] [payment]
    • Modelo 216 - Retenciones trabajadores no residentes (IRPF) [payment]
    • Modelo 123 - Retenciones de dividendos (IRPF) [payment]



    Yearly

    On January, from the past year: 

    • Modelo 390 - Resumen anual impuesto sobre el valor añadido (IVA) [always]
    • Modelo 190 - Resumen anual retenciones trabajadores y profesionales (IRPF) [always]
    • Modelo 296 - Resumen anual retenciones trabajadores no residentes (IRPF)
    • Modelo 193 - Resumen anual retenciones de dividendos (IRPF)


    On February, from the past year:

    • Modelo 347 - Declaración anual de operaciones con terceras personas [always]


    On June, from the past year:

    • Modelo 200 - Impuesto de sociedades (IS) [always] [payment] *

    * Additionally, if the last Modelo 200 (IS) delivered has a positive result, models 202 will be generated. These models forces the company to pay in advance a portion of the next Modelo 200 (IS) considering the result is the same that the company deliverd last time. In this case 3 payments, same amount, are generated called: 1P, 2P and 3P.



    More information about the paths...

    Mainly, all taxes documentation must be saved in ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\

    Specifically, there are dedicated folders for:

    • IRPF: ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\IRPF\
    • IS: ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\IS\
    • IVA: ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\IVA\

    For others taxes documents the folder is: ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\Otros\[tax name]\

    In Addition, if the taxes documents have a quarterly delivery frequency, they must be separated in different folders inside the correspondent tax folder (e.g. ...\Admin - Finance\Management\20YY Finance [Management]\Taxes\IVA\2T\)