Quarterly personal income tax return – Form 130

Self-employed translators based in Spain must file a quarterly income-and-expense return using the Tax Agency’s Form 130.

What if, in a given quarter, I have no income or my expenses exceed my income?
You must still file the return.

Under Article 111(1) of Law 35/2006 (Personal Income Tax Law, BOE 29 November), when no amount is payable, taxpayers must submit a negative return.

© 2014 Alejandro Moreno Ramos, www.ingenierotraductor.com