Basic tax guide: Information returns

Is modelo 347 (annual return of transactions with third parties) due in February and you don't know which customers and suppliers to include? Do you buy from or sell to EU businesses and nobody has told you about modelo 349 (EU recapitulative statement)? Did you know that the Tax Agency cross-checks what you declare about your customer against what your customer declares about you? This basic guide explains in plain language, with one example from start to finish, the information returns a freelancer or small business has to file, when they are due and how to reconcile them before filing.

What it includes

• 📄 6-page PDF guide (A4, reads well on a phone), from the ‘Basics’ series.
• 📊 ‘My information returns’ spreadsheet (3 tabs): answer a few yes-or-no questions and it tells you which forms you have to file and by when, with the dates for the year you choose; enter your invoices and it tells you which customers and suppliers go over €3,005.06, with which key and how much in each quarter, and whether it matches what they tell you.
• 🇪🇸 Also in Spanish. The PDF and the spreadsheet, in English and in Spanish, in the same download.

What you will find

• What an information return is and why the Tax Agency cross-checks the data.
• Modelo 347: what goes in, what doesn't (what already goes on modelo 349, 190 or 180), who doesn't file it and how to reconcile it with your books.
• Modelo 349: keys E, A, S, I and T, and when it is quarterly or monthly.
• Modelo 390, the annual VAT summary, and who is exempt.
• Modelos 190 and 180: the annual summaries of your withholdings on professionals' invoices and on rent.
• The rest in one line each, with their thresholds: 193 (investment income), 184 (entities under the income attribution regime), 296 (non-residents) and 232 (related-party transactions).
• The deadlines for each one, valid for any year: almost all in January or February of the following year.
• The fines for not filing them or filing them wrongly, and how to correct them in time.
• The example of a small business with all its figures, and the most common mistakes.

Who it is for

For freelancers and small businesses that file their taxes in Spain and want to understand what they tell the Tax Agency every January and February, especially if they buy from or sell to businesses in other EU countries.

How you receive it

When you pay, you get the PDF and the spreadsheet straight away, on the confirmation page and in your e-mail. The spreadsheet also opens in Google Sheets or Numbers. It is digital content: once you receive it, you lose the right of withdrawal.

Version

October 2026 version, with the rules in force on that date.

Who wrote it

DPL Asesores, a tax and accounting advisory firm in Alicante that handles the bookkeeping and taxes of freelancers and small businesses. Guide written with the help of artificial intelligence tools.

⚠️ This is general information as of the version date, written to be understood without prior knowledge. It applies to mainland Spain and the Balearic Islands; it does not apply as it stands in the Canary Islands, Ceuta, Melilla, the Basque Country or Navarre. It does not replace advice on your specific case.

€5 VAT included.

🎁 And if you then book a consultation with DPL Asesores within the following 3 months, we take the €5 for the guide off: the code is on its last page.

Terms of sale: dplasesores.com/en/ecommerce/condiciones-de-contratacion