The deadline for submitting the draft Income Statement has already started. A few days ago we already showed how to make the Declaration in the event that we were autonomous. Unfortunately, the legal obligations of both freelancers and small companies and SMEs do not stop there. Following the 2019 Fiscal Calendar, all the self-employed and SMEs must present their respective quarterly forms of personal income tax and VAT until the end of the fiscal year, that is, until December 31, 2019. In Tuexperto.com we have made a compilation of the most important dates of the 2019 Fiscal Calendar for the self-employed and SMEs .
Tax Calendar 2019 of the AEAT for SMEs and the self-employed
The obligations with the Treasury do not cease even after the presentation of the Income Declaration. The beginning of the term of this coincides precisely with the end of the term of presentation of all the models corresponding to the first quarter of the year 2019.
The models in question correspond to the following:
- Model 111: model for the quarterly declaration of withholdings (IRPF)
- Model 115: model for the quarterly declaration of withholdings on real estate rentals
- Model 130: model for the quarterly declaration of withholdings (IRPF) with installment payment for companies and self-employed in Direct Estimation
- Model 131: model for the quarterly declaration of withholdings (IRPF) with installment payment for companies and self-employed in Objective Estimation
- Model 303: model for the quarterly declaration of VAT
- Model 349: model for the quarterly declaration of intra-community operations
April 2019 Fiscal Calendar
- April 2 : the deadline for making the 2018 Income Tax Return begins online
- April 22 : the deadline for submitting Form 111, Form 115, Form 130, Form 131, Form 179, Form 202 (installment payment related to Corporation Tax), Form 303 and Form 349 ends of the first quarter of 2019
May 2019 Fiscal Calendar
- May 9 : the deadline to request a prior appointment at the offices of the Tax Agency for the presentation of the Income Statement through 901 22 33 44 or 91 443 00 71
- May 14 : the deadline for making the 2018 Income Statement in person begins
June 2019 Fiscal Calendar
- June 26 : the deadline for making direct debits of the declarations to be paid ends
- June 28 : the deadline to request a prior appointment with the Tax Agency ends
July 2019 Fiscal Calendar
- July 1 : The 2018 Income Statement campaign ends. In addition, the deadline for the presentation of Form 100 opens
- July 22 : the deadline for the presentation of models Model 111, Model 115, Model 130, Model 131, Model 303 and Model 349 for the second quarter of 2019 ends
- July 25 : the deadline for submitting the annual Corporate Tax Return (Model 200) ends
- July 31 : the deadline for submitting form 179 for the second quarter ends
October 2019 fiscal calendar
- October 21 : the deadline for the presentation of models Model 111, Model 115, Model 130, Model 131, Model 303 and Model 349 of the third quarter of 2019 ends
- October 31 : the deadline for submitting form 179 for the third quarter ends
December 2019 fiscal calendar
- December 20 : the deadline for filing Form 202 of the installment payment of Corporation Tax ends
- December 31 : the deadline for filing Form 036 and Form 037 to change personal income tax is ended