Some tips on IVA reporting obligations for autónomos.
As an autónomo, you have to deal with IVA (Impuesto sobre el Valor Añadido), Spain’s version of VAT. Whether you understand it fully or just try to stay ahead of the deadlines (this is my camp), you’re legally responsible for declaring and paying it correctly.
This article covers the basics: which forms you need to file, when to file them, and what each one involves.
My gestor files for me and it is automatically deducted from my bank account by AEAT.
What is IVA and who has to declare it?
IVA is a consumption tax added to most goods and services in Spain. If you’re an autónomo and not exempt, you’re required to:
- Add IVA to your invoices
- Collect it from your clients
- Declare and pay it to the tax office (AEAT)
Most autónomos charge 21% IVA, though some goods and services fall under the 10% or 4% rates. Certain professions like health, education, or some artistic work may be exempt.
Intra-EU Sales and the VIES Program – Modelo 349
If you sell to clients in other EU countries, you might need to register for the EU’s VIES system (VAT Information Exchange System). This allows your clients to verify your VAT number and exempt the sale from VAT under the reverse charge mechanism. You’ll also need to file Modelo 349 to report these operations. If you work solely within Spain, you can ignore this. But if you invoice EU businesses, check whether you should be registered in VIES to avoid issues with your invoices being rejected or having to back-pay IVA later.
Quarterly IVA – Modelo 303
This is the main form you’ll use: Modelo 303, filed every quarter. It reports:
- The IVA you’ve charged your clients (output VAT)
- The IVA you’ve paid on business expenses (input VAT)
You pay the difference. If you’ve collected more than you’ve spent, you pay the balance. If you’ve spent more, you can carry the credit forward or request a refund at year end.
Filing deadlines:
- Q1: 1 to 20 April
- Q2: 1 to 20 July
- Q3: 1 to 20 October
- Q4: 1 to 30 January (longer deadline than the others)
If the deadline falls on a weekend or holiday, it moves to the next working day.
Annual IVA Summary – Modelo 390
Modelo 390 is the annual summary of all your quarterly IVA declarations.
It doesn’t involve another payment. It is a full report that pulls together the figures you declared throughout the year.
Due by: 30 January each year
You only file it if you’ve been submitting Modelo 303. If you’re under certain special VAT regimes or the SII system, you might be exempt, but that’s not common for most freelancers.
Common mistakes
- Missing the Q4 deadline (30 January). It comes fast after the holidays
- Forgetting to file zero activity. AEAT still expects a declaration if you’re registered
- Not deregistering properly. You’ll keep getting filing obligations
- Claiming personal expenses as deductible. AEAT checks for this
- Skipping IVA on invoices without confirming you’re truly exempt
Special VAT regimes
Some freelancers work under simplified regimes like módulos, where IVA is handled differently. Check what’s listed on your Modelo 036 or 037. If you’re unsure, ask your gestor or look it up on the AEAT website.
Bottom Line
IVA is routine but important. The key is to keep clean records, know your deadlines, and stay consistent. If you’re unsure, get help early. It’s easier than dealing with late fees or audits later on.
