How to File the Annual Income Tax Return (Modelo 100) as a Freelancer in Spain

Do all self-employed workers have to make the income statement? (model 100)

Almost all the self-employed must make the declaration except those who have received a return in the year less than € 1000.

What is the deadline for submission?

This year, the deadlines are from April 11 to June 30. Generally, the deadline for submission is always limited between the beginning of April and the end of June.

Some differences presented by the self-employed with respect to employed workers

There is no option to do this model by telephone, the AEAT does not make available to the autónomo any assistance service for the preparation of form 100 for this type of workers (neither telephone nor face-to-face). This modality is only available to employees or pensioners.
The full draft option will not be available. The AEAT will have some data available, such as interest income, real estate, etc... But it will not have data on the economic activity developed by the autónomo.
The income and expenses of the activity developed by the autónomo will have to be incorporated by hand, as a result of what was stated in the previous point.
 

Factors that influence the amount to be paid in the declaration

Autonomous community where the self-employed person resides, the IRPF sections may vary slightly in their autonomous part. The region of residence is also decisive for the application of one or other subsidies.
Family circumstances: in this section enter various conditions such as deductions for the care of children and elderly dependents, large families, etc...
Deduction for pension plans (up to € 1500) and donations.
Activity to be developed: as is logical, the greater the volume of income, the greater the amount to be paid.
Another type of income apart from those entered by the activity as a freelancer: all income that comes from investments, dividends, shares, etc... they will go to the base of savings and will have a great influence on the final amount to be paid.

How to make the declaration being autonomous

Here we are going to focus on the completion of the declaration for an autónomo person in simplified direct estimation regime, which is the most common modality and with which we work in Companio.
First of all, it is necessary to locate section D1 on page 08 of the model 100. This section is where all the annual income and expenses of the activity carried out by the autónomo will be filled.
Once inside this page, you can see that there is a section called "economic activities" with a total of five subsections:
Identification data of the activity
Data on income from the activity
Data on activity expenditure
Data on the result of the activity
Data on activity reductions
 
 

1)   Identification data of the activity

In this section are the data that identify the economic activity carried out by the self-employed.
Box 0165: Automatic
Box 0166: To select the economic activity group
Box 0168: Here it will always be simplified direct estimation
Box 0167: To indicate the IAE code of the activity carried out
Box 0169: Check it only when the option of declaring expenses and income based on collection and payment dates instead of invoice dates was chosen instead of invoice dates
Box 0170: Very little used, only marked in a situation of transfer of copyright
 

2)   Data on income from the activity

As the title indicates, here a series of boxes will be filled in related to all the type of income generated by the activity throughout the year. All amounts entered will be gross (without adding VAT and without subtracting IRPF if any)
Box 0171: It must include the total income of the activity carried out by the self-employed
Box 0172: The consideration obtained by the taxpayer due to deferral or fractionation of the price of the operations carried out is indicated
Box 0173: Here is the amount of subsidies granted for the development of the activity
Box 0174: In this box will go the subsidies related to the start of the activity and investments in fixed assets
Box 0175: The amount of self-consumption of goods and services shall be indicated, in other words, the supplies of goods and services for the private use of the same self-employed person or for third parties free of charge
Box 0176: Here must be reflected the VAT accrued whose taxes should not have been included in previous declarations/settlements
Box 0177: In this box will go the amount resulting from the variation of stocks, always valued by the purchase price of the same. As an example, if at the end of the year the variation is greater than at thebeginning it supposes an income, since it means that there are stocks that were acquired and were not consumed at the end of the year
Box 0178: Here will go the rest of income related to the activity but that is not derived from the sale of products or services (interest on bank accounts of the activity, insurance collections, etc...)
Box 0179: Very little used box. It is only completed if the sale of an investment that has been amortized beyond the limits specified in the official amortization tables has been completed. If so, the amount of the excess depreciation will be put
Box 0180 (Total computable income): Automatic box filled in with the sum of the previous sections

3)   Deductible expenses

This section introduces the deductible expenses derived from the exercise of the activity. The amounts must always be gross, excluding VAT.
Box 0181 (Purchase of stocks): Expenditure on purchases of products or services to be sold subsequently
Box 0182 (Change in stocks): Expenditure is reflected when ending stocks are smaller than initial stocks (stocks were not consumed during the period)
Box 0183 (Other operating consumption): This box contains the amounts of supplies that by their nature are different from raw materials or goods and that are necessary to provide the service or the development of the activity (packaging, packaging, etc ...)
Box 0184 (Wages and salaries): Here the gross wages paid to contracted workers will be reflected. The autonomo personal salary can never appear (the payrollcannot beself-passed)
Box 0185 (Social Security in charge of the company): It is completed with the amount of social security of the workers that corresponds to pay the autonomo
Box 0186 (Social Security or contributions to alternative mutual societies of the holder of the activity):This box is filled in with the contributions of the autonomo person (self-employed contributions or mutual benefit societies if applicable)
Box 0187 (Compensation): Amounts paid to workers as compensation (dismissals, early retirements, etc...)
Box 0188 (Allowances and travel allowances of employed personnel): Amounts paid by the autonomo person to his employees for reasons of subsistence allowances and travel allowances
Box 0189 (Contributions to social security systems imputed to employed personnel):Contributions that the autonomo makes to the pension plans of their workers
Box 0190 (Other personnel costs): Other expenses related to hired workers such as training, risk prevention courses, etc...
Box 0191 (Taxpayer maintenanceexpenses):In this box will be put the food expenses of the autonomo person that are necessary for the exercise of their activity, always taking into account the limits set by law
Box 0192 (Leases and Royalties): Rental expenses necessary for the development of the activity, whether real estate, machinery, etc...
Box 0193 (Repairs and upkeep): This reflects the costs for repair and maintenance of all goods related to the activity
Box 0194 (Supplies): Electricity, water, gas, telephone or internet expenses dedicated to the activity. In the case of being exercised in the private home, it will be necessary to take into account the limits imposed by law.
Box 0198 (Other supplies): To enter the amounts of supplies that do not fit into the categories of the previous paragraph, for example fuel
Box 0199 (Services of independent professionals): Expenses of services provided by other companies for the development of the activity (expenses of agency, notary, etc ...)
Box 0200 (Insurance premiums): Insurance amounts paid by the autonomo, without taking into account those paid to employees (limit of € 500 for each member of the family unit, which would amount to € 1500 in case of having a disability)
Box 0202 (Other external services): This includes all expenditure related to the activity that has not been included in previous boxes (expenditure on research, advertising, etc.)
Box 0203 (Financial expenses): Expenses associated with financial institutions such as commissions, interest, etc... Here would also go the interest charged by the Treasury as a result of the deferral of the payment of taxes, or to a supplier for the deferral of some payment. It is important to note that in this section you can not add the part of the installments paid for loans that correspond to the return of the amount borrowed, only the part corresponding to the interest of the same
Box 0205 (input VAT): Here goes the VAT, or the equivalence surcharge if it is the case, whose fees are not deductible in the self-assessments of the VAT itself. In Companio you can only find those autonomos who are in Equivalence Surcharge
Box 0206 (Other tax-deductible taxes): In this box would go the payment of local taxes such as IBI, vehicle circulation tax, etc...
Box 0208 (Provisions for the year for depreciation of property, plant and equipment): Here is the sum of the amounts of depreciation of tangible investment goods (furniture, tools, etc...)always taking into account the percentages stipulated by law
Box 0227 (Provisions for the year for depreciation of intangible fixed assets): Similar to box 0208 but for intangible investment goods (research, development, software, etc...)
Box 0214 (Losses due to debtors' insolvencies): This box includes the amount of the tax base of invoices that could not be collected from customers
Box 0215 (Incentives for patronage. Collaboration agreements in activities of general interest): Very little used box. Here the expenses associated with collaboration agreements of the autonomo with entities dedicated to exercising activities of general interestare imputed
Box 0216 (Incentives for patronage. Expenditure on activitiesof general interest): In this box would go the amounts spent on purposes of general interest (expenditure on environmental protection, human rights ...)
Box 0217 (Other tax-deductible items (except provisions)): This includes all expenses eligible to be deductible that do not belong to any of the previous boxes and that of course are related to the activity carried out by the autonomo
Box 0218 (Sum of expenses): Automatic box covering the sum of all expenses from box 0181
 

4) Data on the result of the activity

Once this point is reached, the following boxes will have been automatically populated to show the total breakdown of expenses and performance of the activity.
Box 0220 (Total deductible expenses): This is the sum of box 0218 and 2019, which belongs to the provisions
Box 0222 (Set of provisions and expenses difficult to justify): Automatically calculates 7% (novelty 2023) of the resulting difference between income and expenses, always with a maximum limit of 2000€
Box 0223 (Total deductible expenses): Indicates the total deductible expenses for simplified direct estimation (in Companio we only work with this regime, which is that of the vast majority of autonomos in Spain)
Box 0224 (Net yield): Here the profit or loss of the development of the activity will be reflected
Box 0225 (Deductions of income generated in more than 2 years or obtained in a notoriously irregular way): If any.
Box 0226 (Reduced net return): Also known as adjusted net return, it is only the difference between box 0224 and 0225
 

5) Data on activity reductions

In the event that the activity yields profit there is the possibility of the application of reductions
Box 0232 (Reduction for the exercise of certain economic activities 32.2.1º): This box is reserved for those autonomos who are dependent, that is, who only invoice a single client
Box 0233 (Reduction for the exercise of certain economic activities 32.2.3º): It is calculated automatically if the performance of the autonomo was less than € 12,000. For this, not only the income from the activity but also other income (payroll, real estate, etc...)is taken into account
Box 0234 (Reduction by start of activity): To activate this option, you must check box 0226
Box 0235 (Total reduced net return on economic activities in direct estimate): This box finally reflects the final result after all corresponding reductions and adjustments have been applied.

Updated on: 03/06/2025