05 Dec Tax calendar 2019 freelancers: all the dates you need to know
2019 is just around the corner. For the self-employed it is a year of new projects and objectives: to increase the client portfolio, diversify business, consolidate its size, expand into new markets, etc. However, if there is one thing that does not change from one year to the next, it is the obligation to render accounts to the Tax Agency.
To avoid unexpected surprises, we have moved forward to January 1 with this 2019 fiscal calendar that we have prepared. You will be able to consult all the dates that you will have to take into account during the next 12 months. However, remember that there may always be modifications throughout the year, either due to the approval of new General State Budgets or due to regulatory changes. We recommend that you keep an eye out for possible changes.
Quarterly closings and special features of fiscal calendar 2019 autonomous
Before analyzing each month with the models and taxes pending to be delivered and declared, we remind you how the quarterly closings are structured from the fiscal point of view:
The fourth quarter of the previous year closes in January of the following year. That is, the last quarter of 2018 will end in January 2019.
The first quarter of 2019 closes in the month of April.
The second quarter closes in July.
The third quarter closes in October.
It should also be borne in mind that, as has been the case for several years, although the deadline for filing quarterly returns usually ends on the 20th, the deadline for direct debit is 5 days earlier.
Likewise, we should not forget that if the expiry of a tax filing period coincides with a public holiday, it is moved to the first working day after that date. This applies to national holidays, but also to regional holidays.
Below is a list of all the models that you will have to present each month, taking into account national holidays.
January 21 (the 20th is Sunday, it is moved to the next working day):
Model 111 of IRPF retentions of the fourth quarter 2018
Model 115 of withholdings of real estate rents of the fourth quarter 2018
Settlement model 123 for withholding interest paid on loans received by the enterprise from third parties (annual)
VAT return form 303 for the fourth quarter of 2018
Form 349 for the declaration of intra-Community transactions for the fourth quarter of 2018
130 model of direct estimation: payment of fractionated personal income tax for the fourth quarter of 2018
Model 131 of modules: payment of the fractioned IRPF of the fourth quarter 2018
2018 VAT return form 390 (annual)
Model 180 of real estate rent withholdings (annual)
IRPF deduction model 190 (annual)
Model 184 of entities in regime of attribution of incomes (annual)
February continues to be the month of model 347 although until a few days ago this was hanging by a thread. And is that according to Order HFP/1106/2017 of 16 November, from this year was to bring forward the presentation of this document to the month of January, along with the rest of annual informative statements. However, after the controversy aroused by this measure due to the load of presentations in January, it will finally be able to be presented until the end of February.
As a reminder, form 347 corresponds to the annual declaration of operations carried out with third parties during fiscal year 2018 in which €3,005.06 has been exceeded.
Although the date is not yet officially confirmed, the week of 3 to 10 April is expected to open the deadline for making the Income Tax Return telematically. In addition, the following documents must also be submitted:
April 22 (the 20th is Saturday):
IRPF Withholding Form 111 – First quarter of 2019
Model 115 of real estate rent withholdings – First quarter of 2019
IRPF Model 130. Entrepreneurs and professionals in Direct Estimation. Payment in instalments – First quarter of 2019
IRPF Model 131. Entrepreneurs and professionals in Objective Estimation. Payment in instalments – First quarter of 2019
VAT Declaration Form 303 – First quarter of 2019
Form 349 for the declaration of intra-Community transactions – First quarter of 2019
In May, foreseeably the second week, the 2018 Income Tax Return campaign will begin for face-to-face presentations.
July 1: Model 100. End of the 2018 Income Tax Campaign for those whose result is to be returned, to be paid by direct debit in the first term or negative.
July 22nd (the 20th is Saturday):
Model 111 – Second quarter of 2019
Model 115 – Second quarter of 2019
Model 130 – Second quarter of 2019
Model 131 – Second quarter of 2019
Model 303 – Second quarter of 2019
Model 349 – Second quarter of 2019
In 2019, as was the case in 2018, the 20th is a weekend, so the delivery of the models corresponding to the third quarter is moved to the next working day.
Model 111 – Third quarter of 2019
Model 115 – Third quarter of 2019
Model 130 – Third quarter of 2019
Model 131 – Third quarter of 2019
Model 303 – Third quarter of 2019
Model 349 – Third quarter of 2019
Now that you know the most important dates in the 2019 fiscal calendar for the self-employed, keep them in mind to meet your tax obligations on time and correctly following the corresponding models.
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