Tax obligations for June and July 2024

• Dates, models and periods of tax obligations for self-employed workers in the months of June and July 2024

The self-employed represent an essential legal figure in the entrepreneurial ecosystem. In an environment of continuous innovation and change, the fiscal calendar and its obligations can have a significant impact on your agendas, characterized by versatility, flexibility, adaptation and optimization of time.

In this half of the fiscal year, June and July, important dates coincide for filing taxes and tax returns, both annually, quarterly and monthly. These tax obligations for the self-employed, called “individual and professional entrepreneurs” by the Treasury, are defined in their census returns and generally cover two main taxes: Income and VAT.

Knowing tax obligations

Self-employed workers must be familiar with their VAT regime and the personal income tax estimation method, as well as the obligation to make installment payments or withholdings on account. They must also know their status in the Registry of Intra-Community Operators, if applicable. These obligations are communicated through specific models that are presented within the established deadlines.

Below, we detail the key dates and models to be used in June and July 2024.

Tax obligations in June 2024

From June 3 to July 1

• Model D 100. Presentation of the 2023 income tax return at the Tax Agency offices.

From June 1 to 20

• Model 111. Withholdings and income on account of income from work and economic activities (May 2024).
• Model 115. Withholdings and income on account of rent from leases or subleases of properties (May 2024).
• Model 349. Recapitulative declaration of intra-community operations (May 2024).

Until June 26

• Model D 100. Annual income tax return 2023 with results to be deposited with direct debit.

Tax obligations in July 2024

Until July 1st

• Model D 100. Annual income tax return 2023 with result to be returned, waiver of refund, negative and to enter without direct debit for the first installment.

From July 1 to 22

• Model 111. Withholdings and income on account of income from work and economic activities (June 2024).
• Model 115. Withholdings and income on account of rental income from real estate leases or subleases (June 2024).
• Model 130. Fractional payments for the second quarter of 2024 in direct estimation.
• Model 131. Fractional payments for the second quarter of 2024 in objective estimation.
• Model 303. VAT self-assessment for the second quarter of 2024.
• Model 349. Recapitulative declaration of intra-community operations (June 2024).

Resources and tools

The Tax Agency offers various resources to facilitate compliance with these obligations. You can consult the annual tax calendar for all taxpayers here and the deadlines for submitting self-assessments with direct debit here.

Complying with these tax obligations should not be seen only as a way to avoid sanctions, but as an opportunity to strengthen the company's economic management. The information generated is valuable for accounting metrics and parameters, which can help freelancers make optimal decisions and improve the vision of their business.