Tax
VAT and Periodic Returns
Accurate, on-time VAT returns and quarterly tax filings for self-employed professionals and companies in Elche and throughout Spain. Stay compliant without the administrative burden.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is it?
Value Added Tax (IVA in Spain) is a consumption tax collected at each stage of the supply chain. Businesses and self-employed professionals registered for VAT must file periodic returns — usually quarterly — reporting the VAT they have charged to customers (output VAT) and the VAT they have paid to suppliers (input VAT). The difference is either paid to the AEAT or, in certain cases, refunded. Getting these returns right is not merely a formality: errors attract surcharges, late interest and can trigger a tax inspection.
Beyond VAT, most taxpayers subject to personal income tax (IRPF) in the direct estimation regime must also file quarterly statements of income, expenses and withholdings — forms 130, 131, 115 and others depending on their activity. Managing all these periodic obligations simultaneously, month after month and quarter after quarter, is one of the most time-consuming administrative tasks for any SME or freelancer in Spain.
At GCT1 we take this entire cycle off your hands. We receive and process your invoices, reconcile input and output VAT, identify any exempt or zero-rated transactions and submit every return on time. We also advise on the Immediate Information Supply system (SII), which applies to large businesses and is increasingly adopted voluntarily, and on special VAT regimes such as the cash accounting scheme (criterio de caja) or the simplified regime for certain activities.
Who is it for?
- Self-employed professionals and autónomos registered for VAT in any activity
- SMEs and limited companies with quarterly or monthly VAT obligations in Elche or Alicante
- Businesses operating under the SII (Suministro Inmediato de Información) regime
- Companies with intra-community transactions requiring Modelo 349 filings
- Property owners renting commercial premises who need to charge and declare VAT
What's included in our service
- Quarterly preparation and submission of form 303 (VAT return) and annual summary 390
- Quarterly income and withholding returns (forms 130, 131, 115, 111) as applicable
- Intra-community transaction declaration (Modelo 349) for EU cross-border operations
- Review and reconciliation of all purchase and sales invoices each period
- Management of VAT refund requests when input VAT regularly exceeds output VAT
- Advice on applicable VAT rates, exemptions and special regimes (cash accounting, simplified)
- SII connectivity support and ongoing monitoring for businesses required to file in real time
Documentation you will need to provide
- All sales invoices issued during the period (or access to your invoicing system)
- All purchase invoices and expense receipts received during the period
- Bank statements to cross-check payments and collections
- Customs documents for imports and exports where applicable
- Prior period returns to ensure correct carryforward of VAT credit balances
Key deadlines
- Quarterly VAT (form 303): 20th day of April, July, October and January
- Annual VAT summary (form 390): 30 January
- Monthly VAT for SII businesses: 30th day of the following month
- Intra-community declaration (Modelo 349): monthly or quarterly depending on volume
- Quarterly IRPF fractional payment (form 130/131): same quarterly deadlines as VAT
Why GCT1
- Thirty years of experience filing periodic returns for self-employed professionals, SMEs and larger companies across Elche and Alicante province — we have seen every edge case and know how to handle them
- Our Elche-based team processes returns for more than 1,000 clients, which means robust internal workflows, deadline tracking and zero missed filings
- You have a named advisor, not a ticket number — your returns are reviewed by the same professional each quarter, who knows your business and flags anything unusual before submitting
- Free first consultation to review your current periodic obligations and identify any historical errors or unclaimed input VAT before we take over your filings
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