Quarterly charges

Business owners or professionals who are covered by the simplified system must submit four self-assessments in accordance with the model determined by the head of the Ministry of Finance and Public Administration.

In the first twenty days of the months of April, July and October, you will make ordinary self-assessments (form 303) in which you will make the payment on account of a part of the fee derived from the simplified regime, corresponding to the first, second and third quarter, respectively.

The final self-assessment (form 303) in which the quota derived from the simplified regime of the fiscal year is determined must be submitted during the first thirty days of the month of January of the following year.

The payment on account will result from applying a percentage indicated in the Order approving the modules of the simplified regime, to the fee accrued for current operations.

To calculate the income corresponding to each of the first three quarters, the modules and correction indices referring to January 1 of each year will be taken. If they cannot be determined on that date, those from the previous year or those existing on the date of the start of the activity will be taken, if it is after January 1.

Business owners or professionals who carry out activities under the simplified regime must submit Form 303 regardless of whether they simultaneously carry out other activities under the general regime.