Are you self-employed or do you run a small business? Then you know how crucial it is to meet your tax obligations on time. The 2025 tax year brings new key dates that you need to be aware of in order to avoid penalties, plan your payments and keep your business financially healthy.
In this article, we offer you a practical and up-to-date guide to the 2025 tax calendar for SMEs and the self-employed, as well as useful recommendations to help you meet your tax obligations. At the end, we also tell you how Gutiérrez Pujadas & Partners can help you with all your tax and accounting procedures.
What is the tax calendar and why is it important?
The tax calendar is the official document published every year by the Tax Agency with the exact deadlines for the presentation of mandatory tax forms. These deadlines vary depending on the type of taxpayer, tax regime and nature of the income.
For the self-employed and small businesses, failure to meet the deadlines can result in:
- Surcharges for late filing (of up to 20%).
- Financial penalties of at least €100, even if there is no financial loss.
- Loss of tax benefits or deductions.
In short, poor tax management can directly affect the cash flow of your business. That is why it is so important to plan ahead and, if possible, to have the support of a professional advisor.
2025 tax calendar for SMEs and the self-employed
January – March 2025: Filings for the 4th quarter of 2024
Until 20th January
- Form 111: Income tax withholdings for employees and professionals.
- Form 115: Withholdings for urban property rentals.
Until 30th January
- Form 130/131: Income tax instalment payments.
- Form 303: Quarterly VAT return.
- Form 349: Intra-community transactions (if applicable).
Until 31 January
- Form 180: Annual summary of withholdings for rentals.
- Form 190: Annual summary of personal income tax withholdings.
- Form 390: Annual summary of VAT.
April – June 2025: Submissions for the 1st quarter of 2025
Until 20th April
- Forms 111 and 115.
Until 30th April
- Forms 130/131, 303 and 349.
Until 30th June
- Form 100: Income Tax Return.
- Form 714: Wealth Tax Return.
July – September 2025: Submissions 2nd quarter 2025
Until 20th July
- Forms 111 and 115.
Until 30th July
- Forms 130/131, 303, 349.
Until 25th July
- Form 200: Corporation Tax.
October – December 2025: Submissions 3rd quarter 2025
Until 21st October (the 20th is a Sunday)
- Forms 111 and 115.
Until 30th October
- Forms 130/131, 303, 349.
Until 20th December
- Form 202: Second instalment of corporation tax.
- Dates subject to possible official changes. It is advisable to confirm them at the Tax Office.
Main tax forms: which ones should you submit?
Form 303: Quarterly VAT return
Obligatory for the majority of self-employed workers and companies. Allows you to declare the VAT charged and deduct the VAT paid.
Forms 130 / 131: Personal income tax instalments
For self-employed workers using the direct assessment method (form 130) or by modules (form 131). Submitted every quarter.
Form 111: Personal income tax withholdings
If you pay salaries or invoices with withholdings to professionals, you must declare the withholdings each quarter.
Form 115: Rent withholdings
If your company rents an office or premises, you must declare the withholdings made to the landlord.
Form 200: Corporation tax
Mandatory for commercial companies. It is submitted in July on the profits of the previous financial year.
Practical recommendations for complying with the tax office
Automate your tax alerts
Integrate the calendar with your Google Calendar or Outlook. The AEAT (Spanish tax agency) allows you to export the official calendar in .ics format.
Control your income and expenses in real time
Digitising your accounts with automated tools allows you to forecast payments and avoid errors.
Keep all supporting documentation
From invoices to receipts, contracts or payslips. Everything must be properly filed, preferably in the cloud.
Avoid late submissions
Even with a zero result, submitting a form late carries a fine. A good advisor will prevent this.
Outsource your tax management
With a professional advisor you avoid mistakes, late submissions and optimise your tax burden legally.
Why trust Gutiérrez Pujadas & Partners?
At Gutiérrez Pujadas & Partners we specialise in tax and accounting advice for start-ups and small businesses, offering a comprehensive approach tailored to the real needs of your business.
Our services include:
- Registration of activity and incorporation of companies.
- Monthly accounting and bookkeeping.
- Submission of all tax forms.
- Tax planning and profit optimisation.
- Support in the event of tax requirements and inspections.
Delegate your tax management to experts and gain peace of mind, time and efficiency.
Conclusion: good tax planning is the key to success
Complying with the 2025 tax calendar is essential to avoid penalties, keep your company up to date and dedicate your time to what really matters: growing your business.
At Gutiérrez Pujadas & Partners we work with you in a personalised, transparent and efficient way to ensure you comply with all your tax and accounting obligations without stress.
Request a consultation and we will explain how we can help you.
Write to us at info@gpasoc.com
Visit us at gpasoc.com/servicio-fiscal-y-contable