Spanish tax glossary for the self-employed and small businesses

How to read a form (modelo)

Every procedure with Hacienda (the tax authority) has a number: the 303 is VAT (IVA), the 130 the personal income tax (IRPF) instalment, the 111 withholdings. The number says what is declared; the period (1T, 2T, January…) says for when; and the calendar, by which day. The foral tax authorities and the Canary Islands one use their own numbers for the same things: the table of equivalents puts them side by side.

Terms

Autoliquidación (self-assessment return)

A return in which you work out yourself what you owe (or what is refunded to you) and pay it when you file. The 303 for VAT and the 130 for income tax are self-assessment returns.

Declaración informativa (information return)

A return with no payment that tells the tax authority about other people’s data: the withholdings you made (190) or transactions of more than €3,005.06 with a single customer or supplier (347).

Resumen anual (annual summary)

The return that goes over the year of a periodic form: the 390 summarises the 303s, the 190 the 111s and the 180 the 115s.

1T, 2T, 3T and 4T (Q1 to Q4)

The calendar quarters. The AEAT’s quarterly forms are filed from the 1st to the 20th of the following month; the fourth quarter of the 303 and the 130, by 30 January. The exact dates are in the calendar.

Pago fraccionado (instalment)

An advance on the year’s tax that is deducted in the annual return: the 130 and the 131 for income tax (IRPF) and the 202 for corporate tax (impuesto sobre sociedades).

Retención (withholding)

The part of a payment that the payer keeps back to pay it to the tax authority on behalf of the person being paid: on a payslip, on a professional’s invoice or on rent. It is paid in with the 111 or the 115.

The 70% rule

Anyone carrying on a professional activity does not file the 130 if at least 70% of their income in the previous year was subject to withholding: their clients have already paid it in advance.

Estimación directa (direct assessment)

The way of working out the income from the activity for income tax (IRPF) as income minus expenses. It has two variants, normal and simplified; the simplified one is used by most self-employed people.

Estimación objetiva (módulos, objective assessment)

The income does not come from income and expenses but from indicators of the activity (staff, floor space, power…). Only for certain activities and below certain limits; the instalment is the 131, not the 130.

Régimen simplificado del IVA (simplified VAT scheme)

VAT by modules for certain activities, almost always together with objective assessment for income tax. It is also settled with the 303.

Recargo de equivalencia (equivalence surcharge)

The VAT scheme for retailers who are individuals: the supplier charges a surcharge on top of VAT and the shop does not file the 303 for its sales.

Gran empresa (large business)

For VAT and withholdings, anyone who invoiced more than €6,010,121.04 in the previous year. Their forms become monthly.

REDEME

The monthly VAT refund register: those who sign up can claim each month what they are owed, and in return they settle VAT monthly and use the SII.

SII

The Suministro Inmediato de Información (Immediate Supply of Information): the VAT books are sent to the tax authority within four days. Mandatory for large businesses, VAT groups and REDEME; those who use it do not file the 390.

Operación intracomunitaria (intra-EU transaction)

A purchase or sale between businesses in two EU countries, each with its VAT number. It is declared on the 349 and requires registration in the register of intra-EU operators (ROI).

Ventanilla única (OSS, One-Stop Shop)

A scheme for declaring on a single form, the 369, the VAT on distance sales to consumers in other EU countries, instead of registering in each country.

Epígrafe del IAE (IAE heading)

The code with which the Impuesto sobre Actividades Económicas (Business Activities Tax) classifies each activity. Almost no self-employed person or small business pays the tax (individuals and those invoicing less than one million are exempt), but the heading is declared when registering with the 036.

CNAE

The Clasificación Nacional de Actividades Económicas (National Classification of Economic Activities), used mainly by the Seguridad Social (Social Security) and for statistics. It is not the same as the IAE heading, although they look alike.

IGIC

The Impuesto General Indirecto Canario (Canary Islands General Indirect Tax), which takes the place of VAT in the Canary Islands, with a general rate of 7%. It is run by the Agencia Tributaria Canaria with its own forms: the 420 every quarter and the 425 every year.

IPSI

The Impuesto sobre la Producción, los Servicios y la Importación (Tax on Production, Services and Imports), which takes the place of VAT in Ceuta and Melilla. Each city manages it.

Concierto Económico (Economic Agreement)

The law under which Álava, Bizkaia and Gipuzkoa have their own tax authorities, with their own forms and calendar (Ley 12/2002).

Convenio Económico (Economic Agreement)

The same for Navarre (Ley 28/1990): VAT is the F69 and income tax the F93.

Batuz and LROE

Bizkaia’s system for invoices and books: each sale is issued with TicketBAI and income and expenses are entered in the libro registro de operaciones económicas (LROE, record book of economic transactions), which for individuals is the 140.

RETA

The Régimen Especial de Trabajadores Autónomos (Special Scheme for Self-Employed Workers) of the Seguridad Social. Since 2023 the contribution depends on expected net income, and it is charged on the last working day of each month (guide).

Regularización de la cuota (contribution adjustment)

Because the self-employed contribution is based on expected income, the Seguridad Social adjusts it later with the actual figures the tax authority sends it: the result may be an amount to pay or a refund (guide).

Seguros sociales (employees’ social security contributions)

The contributions for employees, which the business settles every month with the Seguridad Social (guide).

Domiciliación (direct debit)

Paying a form by a charge to your bank account on the last day of the deadline. To pay by direct debit you have to file a few days before the deadline ends: the AEAT calendar shows until when.

NRC

The número de referencia completo (full reference number) the bank gives you when you pay a form: proof that the payment has been made.

Sede electrónica (official website)

The official website where forms are filed: that of the AEAT, the Agencia Tributaria Canaria, each foral tax authority or the Seguridad Social. You sign in with a digital certificate, Cl@ve or an electronic ID card (DNI electrónico).

Frequently asked questions

Official sources

Where what this page says comes from, consulted on the review date. If something does not match, the source prevails.

1. Ley 37/1992, on Value Added Tax BOE
2. Ley 35/2006, on Personal Income Tax BOE
3. Ley 27/2014, on Corporate Tax BOE
4. Ley 20/1991, tax aspects of the Canary Islands Economic and Tax Regime (IGIC) BOE
5. Ley 12/2002, Economic Agreement with the Basque Country BOE
6. Ley 28/1990, Economic Agreement with Navarre BOE
7. 2026 taxpayer’s calendar Agencia Tributaria

Keep reading

• FormsGuides to 104 forms of the AEAT, the Canary Islands, the foral tax authorities and the Seguridad Social: who files them, their 2026 deadlines and their official links.
• 2026 tax calendarThe 164 deadlines of 2026 in Mainland Spain and the Balearic Islands, month by month: the form, the period and the last day, copied from the official calendar. In .ics and .json.
• Filing lateWhat it costs to file a Hacienda form late or pay the Seguridad Social late: 1% per month, 15%, the €200 penalty and the 10% and 20% surcharges.