Manual to avoid getting lost in the self-employed tax calendar in 2024

Xolo
Written by Xolo
on mayo 21, 2024 • 3 min of reading

Ah, calendars! The nostalgic memories of those paper calendars hanging on the kitchen wall! It's a form of art that's getting lost in the era of Google Calendar. Each person had a different one. Music lovers? A calendar with all the concerts in the city. Football fans? One for the 1998 France World Cup matches. And for freelancers? Well, we had a sadder one: the tax calendar, marking all the tax filing dates and more.

Since we imagine that the nails for hanging calendars have been missing from your walls for longer than that tacky Backstreet Boys poster, here at Xolo, we've decided to hang up, on our blog, the 2024 tax calendar for freelancers. So you can always refer to it when necessary. This way, you'll know when it's time to file VAT, personal income tax (IRPF), or intracommunity operations—and never, ever get caught off guard by the Tax Agency or Social Security.

To cheer you up a bit—because not everything in life is about work—we'll also mention which holidays we can enjoy in 2024. Although for us freelancers, holidays sometimes don't seem very important, it's still good to know, just in case.

2024 Fiscal Year Quarters for Freelancers

Let's start with the simple part, something anyone who's been a freelancer for a while will perfectly understand: how the fiscal year for self-employed workers is structured.

No surprises here: the fiscal quarters for freelancers in 2024 are set based on the usual dates:

  • 1st quarter: January 1 - March 31.
  • 2nd quarter: April 1 - June 30.
  • 3rd quarter: July 1 - September 30.
  • 4th quarter: October 1 - December 31.

Regardless of changes in the government, the Finance Minister, or even more importantly around these dates, the Spanish football coach: this organization of the quarters never changes and remains fixed.

In fact, the only thing that might change from one fiscal year to another is if the year is a leap year, making February have 29 days instead of 28, and consequently, giving the first quarter one more business day.

(And speaking of having a tough time—imagine the problems of being born on February 29, right? Like being a preteen prime minister. Because Pedro Sánchez, born on February 29, 1972, will turn thirteen in 2024. And there you see him, the little guy, mingling with Joe Biden. Life.)

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2024 VAT Calendar for Freelancers

If you've read our comprehensive, knowledgeable article about VAT for freelancers here at Xolo, you probably know all you need to. But, just in case, let's go over the VAT filing schedule again for freelancers in 2024.

We'll divide the filings into four: the quarterly VAT filings (using form 303), the annual VAT (form 390), filings for operations with clients over 3005.06 euros (form 347), and the intracommunity operations filings (form 349).

Quarterly VAT Filing Dates for Freelancers in 2024: Form 303

  • April 1-22: Q1 VAT filing.
  • July 1-22: Q2 VAT filing.
  • October 1-21: Q3 VAT filing.
  • January 1-30: Q4 VAT filing.

The rule is clear: after the end of each quarter, you have 20 calendar days to submit your form 303. The only variation is for the Q4 VAT filing, for which the Tax Office gives a 30-day period, likely to account for the holiday season and to harmonize filings.

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Annual VAT Filing for Freelancers in 2024: Form 390

  • You have the first 30 natural days of January 2025 to submit the annual VAT for the 2024 fiscal year, aligning with the Q4 VAT filing dates.

Filing of Operations with Third Parties in 2023: Form 347

  • This annual report, detailing operations with third parties over 3005.06 euros, needs to be filed between February 1-28, 2024.

Intracommunity Operations Filing in 2024: Form 349

  • This can be done monthly, within 20 days after the end of each month, except in July and December, when you have 30 days. Alternatively, it aligns with the quarterly VAT filing dates.

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IRPF and Corporate Tax Filing Dates

Lastly, let's look at the two most significant taxes apart from VAT: Personal Income Tax (IRPF) and Corporate Tax.

Quarterly IRPF Retentions Filing Dates

  • Same as the quarterly VAT dates.

Annual IRPF Declaration

  • Begins April 3 for internet filings, with various other key dates leading up to in-person filings starting June 3 and concluding by June 26 if payment is due, with the campaign wrapping up on July 1.

Corporate Tax Filing

  • If a company's fiscal year ends on December 31, the Corporate Tax, through forms 200 and 220, must be filed between July 1-25.

We've put all this information together in a more philosophical manner here at Xolo. We've balanced the bad news (tax dates) with good news (holidays). So study this calendar—or leave it to us at Xolo, and let our team handle your quarterly filings and other freelance administrative tasks with our proprietary billing program and a team of accountants to ensure correct tax filings.

About Xolo

Xolo is more than just a digital accounting firm. We assist freelancers with paperwork so they can focus on growing their business. We provide solutions in billing, accounting, and tax services to elevate the freelance and future work revolution.

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