Doing your own tax and Social Security paperwork online

Terms used

• RETA — RETA is the Social Security scheme for self-employed people (autónomos), paid monthly.
• Cl@ve — Cl@ve is the government's online identity system for signing in to tax and Social Security services.
• DEHú — DEHú is the electronic mailbox where official notices from Spanish authorities are delivered to you.
• DNI — The DNI is Spain's national identity card; the electronic version can be used to sign in online.
• Autónomo — An autónomo is a self-employed person registered to work on their own account.

Key rules

• Filing fee: The tax agency charges nothing for online filing; only advisers charge.
• Simple cases only: Self-filing suits one activity, no employees, only Spanish clients and few invoices.
• Language: The filing system and helplines are in Spanish, and English help is limited.
• Notices: Official notices arrive electronically, so check DEHú regularly.

Can you do it yourself?

Yes, if your case is simple. That means one activity, no employees, only Spanish clients and few invoices. The tax agency charges nothing for filing online. Advisers charge their own fees, but the agency does not.

It stops being realistic when you have employees, sales to other EU countries or abroad (modelo 349), rental income with withholdings, several activities, income tax under the modules system, or a company structure. It also stops being realistic once you receive notices or an inspection. Many newcomers use an adviser for the registration, then reassess once the routine is clear.

Which portals to use

You need two official websites.

• The tax agency's electronic office is for VAT (modelo 303), the income tax instalment (modelo 130 or 131), the annual VAT summary (modelo 390), and the annual income tax return (Renta).
• The Social Security electronic office, and its Import@ss portal, is for your autónomo (RETA) registration, changes to your contribution base, payments and certificates.

Official notices arrive through the electronic notification service (DEHú). Open it regularly, because a missed notice can still count as delivered.

How to sign in

You need one of these: a digital certificate, Cl@ve, or your electronic DNI. Some tax agency services also accept a reference number. The documents list below has the detail. Set up access before your first deadline, since a certificate or Cl@ve can take time to arrange.

The English problem

The filing system is in Spanish. The tax agency has some English information pages and guides, including ones for non-residents and for the Renta campaign. But its helpline and appointment system work in Spanish, and English at local offices is limited and varies. Use a translation tool beside the form and keep the form names (303, 130, 131) handy, since they are the same in every language.

Deadlines to plan around

Quarterly returns run from the 1st to the 20th of April, July and October, and from the 1st to the 30th of January for the fourth quarter. Your RETA contribution is charged monthly. The timeline below lists every date. Dates move when they fall on a weekend or holiday, and the Renta calendar is set each year, so check the current calendar. If you are in the Basque Country or Navarre, the rules differ.

When to bring in an adviser

Start with an adviser if you are unsure about registration, then move to doing it yourself. Come back to one as soon as you hire someone, sell abroad, earn rent or add a second activity. The checklist below turns these steps into a to-do list.

Timeline and deadlines

• File VAT (modelo 303) and the income tax instalment (modelo 130 or 131) for the first quarter: from 1 to 20 April

• File the same two returns for the second quarter: from 1 to 20 July

• File the same two returns for the third quarter: from 1 to 20 October

• File the same two returns for the fourth quarter, and the annual VAT summary (modelo 390): from 1 to 30 January

• File the return on transactions with third parties above 3,005.06 euros (modelo 347): by the end of February

• File the annual income tax return (Renta): usually from April to 30 June

• Pay your monthly Social Security contribution (RETA); it is normally charged on the last working day: every month, in the month itself

Documents you need

• A digital certificate, issued by an official certification body, to sign in to the tax agency and Social Security electronic offices.

• Cl@ve, either Cl@ve PIN or the permanent version, as an alternative way to sign in to the electronic offices.

• Your electronic DNI (DNI electrónico), which also works as a way to sign in if you have one.

• A reference number, which some tax agency services accept instead of a certificate or Cl@ve.

Checklist

• Check that your case is simple: one activity, no employees, only Spanish clients and few invoices.

• Sign in to the tax agency's electronic office and find the pages for modelos 303 and 130 or 131.

• Sign in to the Social Security electronic office to manage your registration, contribution base and certificates.

• Mark the quarterly deadlines in your calendar: 1 to 20 of April, July and October, and 1 to 30 January.

• Hire an adviser if you take on employees, sell to other EU countries, earn rental income or run several activities.

Frequently asked questions

Does the tax agency charge a fee for filing online?

No, the tax agency (AEAT) charges no fee for filing returns or other forms online through its electronic office. You only need a digital certificate, Cl@ve or, for some filings, a reference number. Only advisers charge fees, and those are their own.

Can I get help in English from the tax agency?

Only a little: the tax agency has some information pages and guides in English, but the filing system is in Spanish. The helpline and the appointment system (cita previa) work in Spanish, and local offices may not offer English. Many newcomers use an adviser for the filings themselves.

When do quarterly tax returns have to be filed?

Quarterly returns are due from the 1st to the 20th of April, July and October, and from the 1st to 30th of January for the fourth quarter. They cover VAT (modelo 303) and the income tax instalment (modelo 130 or 131). Dates shift when they fall on a weekend or holiday.

Which yearly filings come on top of the quarterly ones?

The annual VAT summary (modelo 390) is due by 30 January, and the return on transactions with third parties above 3,005.06 euros (modelo 347) by the end of February. The annual income tax return (Renta) usually runs from April to 30 June.