Tax and compliance for a business account in Spain: the basics

Snapshot

A business in Spain typically files IVA on the quarterly Modelo 303 and the annual Modelo 390, an autonomo on direct estimation also files the quarterly Modelo 130, and a company pays corporate tax. The standard IVA rate is 21 percent, with reduced rates of 10 percent and 4 percent. The business account is where these payments leave and income arrives, so clean records and bookkeeping links matter. This is general information, not advice.

Quarterly IVA: The Modelo 303, with the annual summary on the Modelo 390. Verify dates with the Agencia Tributaria.
Autonomo income tax: The Modelo 130 quarterly payment under direct estimation.
IVA rates: 21 percent standard, 10 percent reduced, 4 percent super reduced, as of 22 April 2026.
Account angle: Set up tax and Social Security debits, and use an account that links to bookkeeping.

Fees and features as of 22 April 2026Last reviewed 22 April 2026

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

Tax in Spain shapes how a business uses its account. An IVA registered business files the quarterly IVA return on the Modelo 303 and an annual summary on the Modelo 390, an autonomo on direct estimation also files the quarterly income tax payment on the Modelo 130, and a company pays corporate tax, the impuesto sobre sociedades. The standard IVA rate is 21 percent, with reduced rates of 10 percent and 4 percent on certain goods and services. Because the account is where these payments leave and where income arrives, clean records and an account that connects to bookkeeping software make the filings easier. This is general information, not advice. Confirm your obligations with the Agencia Tributaria or a professional, as of 22 April 2026.

The filings a business meets in Spain

The exact obligations depend on whether you are an autonomo or a company and on how you are registered, but the common pieces are below. Treat this as an overview rather than a complete list, and confirm what applies to you.

The Modelo 303, the quarterly IVA return, reporting the IVA charged on sales less the deductible IVA paid on purchases.
The Modelo 390, the annual IVA summary that consolidates the quarterly returns.
The Modelo 130, the quarterly income tax payment for an autonomo using direct estimation.
Corporate tax, the impuesto sobre sociedades, for a company, with its own filing schedule.
Social Security contributions for the autonomo and for any employees.

Rates and deadlines to keep in view

The standard IVA rate is 21 percent, with a reduced rate of 10 percent on certain goods and services such as some food, hospitality and transport, and a super reduced rate of 4 percent on a short list such as basic food, medicine and books. Quarterly returns are generally due by the 20th of the month after the quarter ends in April, July and October, with the fourth quarter due by 30 January, and a deadline that lands on a weekend or holiday usually moves to the next business day. Late filing can carry surcharges. Rates and dates can change, so confirm the current position with the Agencia Tributaria. As of 22 April 2026.

How the account fits in

The business account is the practical centre of compliance. Tax and Social Security payments leave from it, often as direct debits set up with the Agencia Tributaria and the Tesoreria General de la Seguridad Social, and business income arrives into it. An account that exports clean statements or connects to accounting software reduces the manual work at each quarter end and makes it easier to separate deductible expenses. None of this replaces professional advice on your specific position. As of 22 April 2026.

Compare business accounts that connect to bookkeeping in Spain

Several providers that serve businesses in Spain connect to accounting tools that help with the quarterly filings. Fees and features shown as of 22 April 2026. Confirm current terms with the provider before applying.

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Questions about tax and compliance in Spain

What taxes does a business in Spain usually file?

An IVA registered business files the quarterly IVA return on the Modelo 303 and the annual summary on the Modelo 390. An autonomo using direct estimation also files the quarterly income tax payment on the Modelo 130. A company pays corporate tax, the impuesto sobre sociedades. The standard IVA rate is 21 percent, with reduced rates of 10 percent and 4 percent on certain goods and services. This is general information, not advice, so confirm your obligations with a professional or the Agencia Tributaria. As of 22 April 2026.

When are the quarterly tax filings due in Spain?

Quarterly returns such as the Modelo 303 and the Modelo 130 are generally due by the 20th of the month after the quarter ends in April, July and October, with the fourth quarter due by 30 January. If a deadline falls on a weekend or public holiday it usually moves to the next business day. Confirm the current dates with the Agencia Tributaria. As of 22 April 2026.

How does my business account relate to tax in Spain?

The account is where tax and Social Security payments leave and where income arrives, so clean records and an account that connects to bookkeeping software make the quarterly filings easier. Many businesses set up the AEAT and Social Security charges as direct debits from the account. An account that exports statements or links to accounting tools reduces manual work. This is general information, not advice. As of 22 April 2026.

What is the standard IVA rate in Spain?

The standard IVA rate in Spain is 21 percent. There is a reduced rate of 10 percent on certain goods and services such as some food, hospitality and transport, and a super reduced rate of 4 percent on a short list such as basic food, medicine and books. Rates and categories can change, so confirm the current position with the Agencia Tributaria or a professional. As of 22 April 2026.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 22 April 2026. Confirm current terms with the provider before applying.