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Tax calendar for self-employed online sellers in Spain

Published on · Reviewed on · Taxes · 6 min read

If you sell online as a self-employed person (autónomo) in Spain, the tax authority expects to hear from you four times a year, plus once in January for the annual summary and once in spring for your income tax return. The dates repeat every year, so you only need to learn them once. Here is what they are, which form is due each time and who has to file it.

Everything below applies to self-employed people whose tax address is in the common Spanish tax territory. The Basque Country and Navarre have their own regional tax authorities, and their forms and deadlines may differ.

The calendar in one table

FormWhat it isDeadline
303Quarterly VAT (IVA) returnApril, July and October: up to the 20th. January: up to the 30th.
130Income tax (IRPF) payment on accountApril, July and October: up to the 20th. January: up to the 30th.
349Transactions with businesses in other EU countriesApril, July and October: up to the 20th. January: up to the 30th.
369VAT on sales to EU consumers through the One Stop Shop (OSS)January, April, July and October: up to the last day of the month.
390Annual VAT summaryJanuary: up to the 30th.
Income tax returnAnnual IRPF returnDuring the income tax campaign, which the Spanish Tax Agency (AEAT) publishes every year.

Each quarter is filed in the following month: the first (January to March) in April, the second in July, the third in October and the fourth in January of the next year. The fourth quarter gets ten extra days.

Form 303: VAT for each quarter

On Form 303 you declare the VAT you charged on your sales and subtract the VAT you paid on your purchases and expenses. Most people file it quarterly. The VAT Regulation puts it like this: «El período de liquidación coincidirá con el trimestre natural» (the return period is the calendar quarter, article 71.3). It is only monthly in specific cases, such as businesses that invoiced more than €6,010,121.04 the previous year or that sign up for monthly refunds.

The AEAT gives the quarterly deadlines: «Del 1 al 20 del mes siguiente al período de liquidación (abril, julio, octubre)» (from the 1st to the 20th of the month after the period). The fourth quarter is filed in January, up to the 30th. If the last day is a non-working day, the deadline moves to the next working day.

You file it even if you sold nothing. The regulation requires it «incluso en los casos en que no existan cuotas devengadas» (even when no VAT has been charged, article 71.1).

To see how it is filled in, read our guide to Form 303 for online stores.

Form 130: the income tax advance

If you use the direct assessment method (estimación directa), each quarter you pay part of your income tax in advance with Form 130: 20% of your profit since the start of the year, minus what you already paid in earlier quarters of the same year (article 110 of the Income Tax Regulation).

The deadlines are the same as for Form 303. Article 111 of the Income Tax Regulation sets them: the first three quarters «entre el día 1 y el 20 de los meses de abril, julio y octubre» (between the 1st and the 20th of April, July and October) and the fourth «entre el día 1 y el 30 del mes de enero» (between the 1st and the 30th of January). If the result is zero or negative, you still file: the regulation calls this «una declaración negativa» (a nil return).

There is more detail in Form 130 for self-employed online sellers.

Form 349: if you buy from or sell to EU businesses

Form 349 is an information return: you pay nothing with it. It lists your transactions with businesses in other EU countries. For an online store, it usually comes up because of services invoiced to you from another EU country without VAT, such as some platforms and software tools. You only file it for the periods in which you had this kind of transaction.

If the total of those transactions does not exceed €50,000 excluding VAT in the quarter or in any of the four previous quarters, you file it quarterly. The AEAT says: «durante los veinte primeros días naturales del mes inmediato siguiente al correspondiente período trimestral» (during the first twenty calendar days of the month after the quarter), except the last quarter, which is due «durante los treinta primeros días naturales del mes de enero» (during the first thirty calendar days of January). Above that amount it becomes monthly (article 81 of the VAT Regulation).

Why this matters to you and how to record those expenses is covered in platform invoices that arrive without VAT.

Form 369: if you sell to consumers in other EU countries

Once your sales to consumers in other EU countries go over €10,000 excluding VAT, those sales carry the VAT of the customer's country. If you use the One Stop Shop (OSS), you declare that VAT in Spain on Form 369, one per quarter.

Its deadline is different from the others. The Spanish VAT Act says it is filed «durante el mes siguiente al del período al que se refiere la misma» (during the month after the period, article 163 duovicies): you have the whole of January, April, July and October, up to the last day of the month.

Two details worth remembering:

  • You file it even if you sold nothing to the EU that quarter. The law requires it «independientemente de que haya realizado operaciones» (whether or not you made any sales) under the scheme.
  • The deadline does not move if the last day falls on a weekend or public holiday. The European Commission is clear: «There is no change to the deadline for the submission of the return if this date falls on the weekend or on a public holiday.» This is the difference from Forms 303 and 130.

How the threshold and registration work is explained in the EU VAT One Stop Shop.

Form 390: the annual VAT summary

In January, on top of the fourth-quarter Form 303, Form 390 is due: a summary of all the VAT for the year. The AEAT sets the deadline: «Se presentará durante los treinta primeros días naturales del mes de enero siguiente al año al que se refiere la declaración» (it is filed during the first thirty calendar days of January following the year it covers).

Not everyone files it. The form's instructions exclude, among others, businesses that keep their VAT books through the Immediate Supply of Information system (SII) and quarterly filers whose only activities are under the simplified VAT scheme or the letting of urban property. Those who are excluded fill in a specific section of the last-quarter Form 303 instead. If you are not sure whether this applies to you, ask your accountant (gestor).

The income tax return

Form 130 is only an advance. The final income tax calculation happens in the annual return, during the campaign the AEAT publishes each year. The most recent one, the campaign for the 2025 tax year, ran from 08/04/2026 to 30/06/2026 according to the AEAT calendar. If you owe tax and want it paid by direct debit, the direct debit deadline ends a few days before the campaign does: in the 2025 campaign, on 25/06/2026.

Before each campaign, check the calendar on the AEAT website: the dates shift slightly from year to year.

How not to miss a deadline

  • Mark the 20th and the 30th of January, April, July and October in your calendar, with a week's margin.
  • Close the quarter as soon as it ends. Check that you have every sales and expense invoice, including those from foreign platforms, before the filing window opens.
  • If you sell through the OSS, remember that Form 369 has its own deadline and it does not move.
  • File even when the result is zero. Forms 303, 130 and 369 are filed even with no activity.

To see how your numbers look each quarter, take a look at the Taxes page or try Plentia free for 14 days, no card needed.

Sources

This article explains the general rule with its official sources. Your case may have exceptions: it doesn't replace your accountant.

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Keep reading

· TaxesThe EU VAT One Stop Shop (OSS) for online storesThe EU-wide €10,000 threshold, registering with form 035, filing Form 369 each quarter and what to check in your store to charge the right VAT. · TaxesForm 303 for online stores: what goes in each boxThe Form 303 boxes an online store uses, based on the AEAT's 2026 instructions, with a sample quarter worked through from start to finish. · TaxesForm 130 for self-employed online sellers: how it is calculated20% of cumulative net profit, minus earlier payments and withholdings: Spain's Form 130 explained with two sample quarters.