Taxes and fiscal models
The taxes section groups tax type configuration and the calculation of the main fiscal models required by the Spanish Tax Agency.
What you can do
Section titled “What you can do”- Configure tax types (VAT, IRPF, equivalence surcharge) and their geographic zones.
- Calculate the quarterly Modelo 303 VAT return and generate the accounting entry.
- Review the annual Modelo 390 VAT summary.
- Generate the annual IRPF withholdings summary (Modelo 190).
- Calculate fractional corporate tax payments with Modelo 130.
- Obtain quarterly withholdings for professionals (Modelo 111) and rentals (Modelo 115).
- Review third-party operations (Modelo 347) and intra-community operations (Modelo 349).
- View the fiscal calendar with upcoming due dates.
Configure taxes
Section titled “Configure taxes”- Go to
Accounting → Tax modelsorSettings → Taxes. - Click New tax.
- Enter code, name, tax rate (
rate), surcharge and IRPF. - Add zones if the tax applies only to certain countries or provinces.
Modelo 303 — Quarterly VAT return
Section titled “Modelo 303 — Quarterly VAT return”- Go to
Accounting → Tax models. - Select the fiscal year and quarter.
- Click Calculate VAT.
- The system shows:
- Output VAT (sales) by tax rate.
- Deductible VAT (purchases) by tax rate.
- Exempt operations.
- Final result: to pay or to compensate.
- If the result is positive, click Generate entry to create the accounting entry.
Quarters
Section titled “Quarters”| Quarter | Period | Approximate due date |
|---|---|---|
| Q1 | January–March | 20 April |
| Q2 | April–June | 20 July |
| Q3 | July–September | 20 October |
| Q4 | October–December | 20 January (next year) |
Modelo 390 — Annual VAT summary
Section titled “Modelo 390 — Annual VAT summary”Automatically consolidates the four quarters of Modelo 303. Useful for closing the fiscal year and filing the annual summary in January.
Modelo 190 — Annual IRPF summary
Section titled “Modelo 190 — Annual IRPF summary”Groups IRPF withholdings applied to suppliers during the year, broken down by withholding rate (15 %, 19 %, 21 %, etc.).
Modelo 130 — Fractional corporate tax payment
Section titled “Modelo 130 — Fractional corporate tax payment”Calculates 20 % of the quarterly accounting result (group 7 income minus group 6 expenses). Subtracts previous fractional payments of the same year to show the amount to pay.
Modelo 111 — IRPF withholdings for professionals
Section titled “Modelo 111 — IRPF withholdings for professionals”Collects withholdings applied to professionals and employees during the quarter. The calculation is based on purchase invoices with IRPF.
Modelo 115 — IRPF withholdings for rentals
Section titled “Modelo 115 — IRPF withholdings for rentals”Similar to Modelo 111, but filters purchase invoices related to rentals or urban property leases, applying the 19 % withholding rate.
Modelo 347 — Operations with third parties
Section titled “Modelo 347 — Operations with third parties”Shows annual sales and purchases with each third party exceeding the threshold of €3,005.06. Includes the third party’s tax ID/code, total amount and invoice count.
Modelo 349 — Intra-community operations
Section titled “Modelo 349 — Intra-community operations”Lists intra-community deliveries and acquisitions by country and third-party tax ID, with total amounts and operation type.
Fiscal calendar
Section titled “Fiscal calendar”Go to Accounting → Fiscal calendar to see upcoming due dates for each model, marked as pending or filed according to the current date.