Everything you need to know.
Guides for each AEAT form: who files it, what it declares, when it's due and how Autónomo Simple preps it. Built to answer in under five minutes.
Quarterly forms
IRPF withholdings on third-party payments
For freelancers who pay salaries or invoices with IRPF withholding to other professionals.
Read guide→Withholdings on property rental payments
For freelancers paying office or premises rent with 19% withholding.
Read guide→Quarterly IRPF instalment payment
The quarterly advance payment toward annual IRPF. The most common for freelancers in direct estimation.
Read guide→Quarterly VAT self-assessment
Output VAT minus deductible input VAT. If negative, it carries forward to the next quarter.
Read guide→Intra-EU transaction summary
Only if you have EU business clients with reverse charge. Does not apply to US clients or EU individuals.
Read guide→Annual forms
Annual income tax return (IRPF)
The annual IRPF return. Combines all yearly income and offsets the quarterly 130 instalments.
Read guide→Annual summary of rental withholdings
Annual summary of Modelo 115 withholdings. Filed in January of the following year.
Read guide→Annual summary of professional withholdings
Annual summary of Modelo 111 withholdings. Identifies each recipient with their NIF.
Read guide→Third-party operations
Mandatory informational declaration when any client or supplier exceeds €3,005 in the year.
Read guide→Annual VAT summary
Annual summary of the four quarterly 303s. No payment — informational only.
Read guide→Specific guides
Simplified allowance for Modelo 130
How the 5% allowance (max €2,000) works in simplified direct estimation.
Read guide→Modelo 130 · Full guide
Detailed Modelo 130 guide for 2026: boxes, calculation, deadlines and worked examples.
Read guide→Modelo 036 · Register, modify or deregister with AEAT
What it is, when to file and how to fill it in. Includes the abolition of Modelo 037 in February 2025.
Read guide→Want the app to calculate these forms for you?
Guided Modelo 130, 303, 349, 390 and 100 step by step. Your invoices and expenses become AEAT boxes, automatically. 14 days free.