{"id":62981,"date":"2025-09-15T14:23:09","date_gmt":"2025-09-15T14:23:09","guid":{"rendered":"https:\/\/emprendix.com\/?p=62981"},"modified":"2025-09-15T14:26:56","modified_gmt":"2025-09-15T14:26:56","slug":"what-does-hacer-el-trimestre-mean-for-freelancers-in-spain","status":"publish","type":"post","link":"https:\/\/emprendix.com\/en\/what-does-hacer-el-trimestre-mean-for-freelancers-in-spain\/","title":{"rendered":"What does &#8220;hacer el trimestre\u201d mean for freelancers in Spain"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>At our <a href=\"https:\/\/emprendix.com\/en\"><strong>tax advisory office in Palma de Mallorca<\/strong><\/a>, many freelancers and small business owners ask us when <a href=\"https:\/\/emprendix.com\/en\/project-view\/register-as-a-self-employed-in-palma\/\">registering as self-employed<\/a> what \u201chacer el trimestre\u201d means and which taxes they need to file. This expression refers to the <strong>legal obligation to declare taxes every three months<\/strong> to the Spanish Tax Agency. It is a key administrative task to stay up to date with tax obligations and avoid penalties.<\/p>\n<h2>What does \u201chacer el trimestre\u201d mean?<\/h2>\n<p>\u201cHacer el trimestre\u201d means <strong>filing quarterly tax returns and payments<\/strong> corresponding to the self-employed person\u2019s or business\u2019s activity. These returns are submitted at the end of each fiscal quarter, following this calendar:<\/p>\n<ul>\n<li><strong>1st Quarter:<\/strong> January \u2013 March \u2192 Filed from April 1 to 20<\/li>\n<li><strong>2nd Quarter:<\/strong> April \u2013 June \u2192 Filed from July 1 to 20<\/li>\n<li><strong>3rd Quarter:<\/strong> July \u2013 September \u2192 Filed from October 1 to 20<\/li>\n<li><strong>4th Quarter:<\/strong> October \u2013 December \u2192 Filed from January 1 to 30 of the following year<\/li>\n<\/ul>\n<p>During these periods, self-employed individuals must submit the tax forms relevant to their activity and fiscal regime. <strong>Failing to file these forms on time may result in late fees, interest charges, and financial penalties. If you need help filing your quarterly taxes in Palma de Mallorca, feel free to contact us.<\/strong><\/p>\n<p><a href=\"https:\/\/emprendix.com\/en\/project-view\/accountant-for-self-employed-in-palma\/\"><img decoding=\"async\" class=\"lazyload aligncenter wp-image-61959 size-full\" src=\"https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service.webp\" data-orig-src=\"https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service.webp\" alt=\"\" width=\"600\" height=\"469\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27469%27%20viewBox%3D%270%200%20600%20469%27%3E%3Crect%20width%3D%27600%27%20height%3D%27469%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service-200x156.webp 200w, https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service-300x235.webp 300w, https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service-400x313.webp 400w, https:\/\/emprendix.com\/wp-content\/uploads\/2021\/05\/register-as-self-employed-in-palma-de-mallorca-accountants-in-palma-de-mallorca-service.webp 600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<h2>Tax forms freelancers must submit<\/h2>\n<p>The tax forms vary depending on the fiscal regime, type of activity, and whether the self-employed person has employees or performs specific operations. Here are the most common ones:<\/p>\n<h3>Form 303 \u2013 Quarterly VAT return<\/h3>\n<p>The most common form. It reports <strong>collected VAT<\/strong> (charged to clients) minus <strong>paid VAT<\/strong> (paid to suppliers). Mandatory for almost all VAT-liable freelancers.<\/p>\n<h3>Form 130 \u2013 Personal income tax (IRPF) prepayment<\/h3>\n<p>For freelancers under the <strong>direct estimation regime<\/strong> (standard or simplified). It involves paying 20% of net profit (income \u2013 expenses) as an advance on the annual IRPF. Must be filed even if there\u2019s no profit.<\/p>\n<h3>Form 131 \u2013 IRPF in objective estimation (modulos)<\/h3>\n<p>For those under the <strong>modular regime<\/strong>. Tax is calculated based on objective factors (e.g., size of premises, staff employed), not actual income.<\/p>\n<h3>Form 111 \u2013 Withholding tax return for employees or professionals<\/h3>\n<p>If the freelancer employs staff or contracts professionals and applies <strong>withholdings<\/strong> on invoices, this form is used to declare and pay those amounts to the tax authorities.<\/p>\n<h3>Form 115 \u2013 Withholding on rental payments<\/h3>\n<p>For freelancers who rent a <strong>commercial property<\/strong> and apply withholding on the rental invoice. This must be declared quarterly.<\/p>\n<h3>Form 349 \u2013 Intra-community operations<\/h3>\n<p>Filed if the freelancer <strong>buys or sells goods\/services within the EU<\/strong> and is registered in the ROI (Register of Intra-Community Operators).<\/p>\n<h2>What happens if I don\u2019t file the forms?<\/h2>\n<p>Failing to file or filing late may lead to serious consequences:<\/p>\n<ul>\n<li><strong>Late filing surcharges<\/strong> (with or without prior notice).<\/li>\n<li><strong>Interest on arrears<\/strong> if the return was payable.<\/li>\n<li><strong>Financial penalties<\/strong> for repeated or serious non-compliance.<\/li>\n<\/ul>\n<p>This is why it\u2019s essential to rely on a <strong>tax advisor specialized in freelancers<\/strong> who ensures your returns are correctly filed and submitted on time.<\/p>\n<h2>We take care of your quarterly returns<\/h2>\n<p>At our <a href=\"https:\/\/emprendix.com\/en\"><strong>accounting firm in Palma<\/strong><\/a>, we handle all your quarterly filings and ensure your business stays compliant with the Spanish Tax Agency. We help you with:<\/p>\n<ul>\n<li>Accurate calculation of your taxes (VAT, IRPF\u2026)<\/li>\n<li>Preparation and submission of tax forms<\/li>\n<li>Avoiding errors or late filing penalties<\/li>\n<li>Legally optimizing your taxes based on your activity<\/li>\n<\/ul>\n<p>If you&#8217;re self-employed or run a small business in Mallorca and want to avoid tax-related headaches, <strong>let professionals handle it for you<\/strong>. We\u2019ll manage your quarterly returns with accuracy and punctuality.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>We explain what filing quarterly taxes means. Discover the tax forms you must submit once you&#8217;re self-employed and avoid penalties.<\/p>\n","protected":false},"author":1,"featured_media":62976,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-62981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-self-employed"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What does &quot;hacer el trimestre\u201d mean for freelancers in Spain<\/title>\n<meta name=\"description\" content=\"We explain what filing quarterly taxes means. 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