If you are autonomous/to this month of October comes uploaded of obligations for you!
There is until ten fiscal obligations in only a month… So if you do not want to go in in panic, trusts a good squad of agents so that they solve it to you of easy and effective form.
October is a loaded month of fiscal obligations for the autonomous and small businesses. In addition to having to present until a ten of models of taxes, próximamente, the community also will find with other key dates like the end of the term to request his inclusion in the system of Common Account Tributaria or to ask a postponement of the second payment of the statement of the INCOME.
In only thirty days the community can have until a ten of models that congratulate like the liquidation of the third quarter of VAT, the statement of the performances obtained by his tourist houses, if they have them; or the income tax fractionated, if they opt by the monthly payment of this tax, among others. In October also finalises the term to adhere to the system of Common Account Tributaria that would allow to the autonomous benefit for next year of some advantages to fiscal level like the possibility to compensate the money of the taxes that are due to Property with the returns that has to pay them the Administration.
And without forgetting that at the beginning of November will charge the second term of the INCOME for the taxpayers that decided to fractionate the result of his statement, by what the autonomous that want to go back to postpone this payment would have to request it, as late, to finals of October to the Agency Tributaria.
Calendar with the main models and payments that will have to do the workers by own account the next month of October, in addition to other key dates:
Until 2 October
The next 2 October will be the deadline so that the autonomous with businesses abroad request the return of the VAT of the costs that endured out of Spain. This has to do through the models 360 and 361, of application of return of the corresponding supported VAT to the exercise 2022.
Besides, the autonomous that have opted by the system of monthly payment of the VAT will have to present the model 303 of autoliquidación of VAT concerning August of 2023.
Until 20 October
The main obligation tributaria that will have the autonomous this month is the presentation of the autoliquidación of the VAT of the third quarter. The day 20 ends up the term to pay through the 303 the VAT concerning July, August and September.
Also it is the deadline that have the autonomous and SMEs to present the models 111 (the one who use to declare and ingresar the retentions of income tax that they have practised to workers, professional or employers) and 115 (is with which will declare to Property the retentions of the income tax that they have practised on the hire that pay by his venue) corresponding to September of 2023.
Besides it will end up the term to effect the payments fractionated of Income through the model 130 (direct estimate) and 131 (modules). On the other hand, the autonomous that work abroad will have to present the model 349 of statement recapitulativa of operations intracomunitarias concerning September of 2023 and to the third quarter of 2023.
Another of the models that could be obliged to present the autonomous is the special Tax on the containers of plastic no reusable: the day 20 is the deadline to do the monthly statement of this model 592, corresponding to September of 2023 and the corresponding quarterly statement to the third quarter of the year.
Until 30 October
Before this date the autonomous will have to present the model of autoliquidación monthly of VAT concerning September of 2023, if they opted by the system of payment month by month of this tax.
Until 31 October
This day ends up the term so that the autonomous that have tourist houses present the model 179, of quarterly informative statement of the cession of use of houses with corresponding tourist ends to the third quarter of 2023.
Besides, the 31 also is the last to request the inclusion or the renunciation for the year 2024 the system CCT (Common Account Tributaria). This mechanism allows to the autonomous compensate the debts that have with Property -as for example by an autoliquidación quarterly of VAT that have not credited- with the money that owes them the Agency Tributaria.
The autonomous that want to postpone the second payment of the INCOME also has to request in October
The past month of July thousands of taxpayers divided the result of his liquidation of income tax: a part paid it in June and the second will upload at the beginning of November. In spite of being a postponement, this next payment also can postpone and the recommended is to request it in October.
For example, an autonomous that obtained this year a result to pay of 1.000 euros of taxes in the autoliquidación of the Income, and have fractionated the debt, could select the banking domiciliation like form of payment. In this case, it would do the payment in two terms. On 30 June 2023 it uploaded in his account 60% of the amount, that is to say, 600 euros. Spent four months, specifically on 6 November 2023, will upload 40% remaining, a total of 400 euros. If this autonomous did not have right now of liquidity to face up in two weeks to these 400 euros, could postpone 40% that remains him for paying of INCOME, but if it opted by the domiciliation, would not have to adjust a lot his application of postponement, so that it arrive this request before that the file of the domiciliation to the bank. To be able to be, the application would have to do in October, since if autonomous expected until the day 4 or 5 November to do the postponements, is likely that the application did not arrive to time and afterwards would have to annul the domiciliation with the bank when it already have uploaded him the amount in the account.
In only thirty days the community can have until a ten of models that congratulate like the liquidation of the third quarter of VAT, the statement of the performances obtained by his tourist houses, if they have them; or the income tax fractionated, if they opt by the monthly payment of this tax, among others. In October also finalises the term to adhere to the system of Common Account Tributaria that would allow to the autonomous benefit for next year of some advantages to fiscal level like the possibility to compensate the money of the taxes that are due to Property with the returns that has to pay them the Administration.
And without forgetting that at the beginning of November will charge the second term of the INCOME for the taxpayers that decided to fractionate the result of his statement, by what the autonomous that want to go back to postpone this payment would have to request it, as late, to finals of October to the Agency Tributaria.
Calendar with the main models and payments that will have to do the workers by own account the next month of October, in addition to other key dates:
Until 2 October
The next 2 October will be the deadline so that the autonomous with businesses abroad request the return of the VAT of the costs that endured out of Spain. This has to do through the models 360 and 361, of application of return of the corresponding supported VAT to the exercise 2022.
Besides, the autonomous that have opted by the system of monthly payment of the VAT will have to present the model 303 of autoliquidación of VAT concerning August of 2023.
Until 20 October
The main obligation tributaria that will have the autonomous this month is the presentation of the autoliquidación of the VAT of the third quarter. The day 20 ends up the term to pay through the 303 the VAT concerning July, August and September.
Also it is the deadline that have the autonomous and SMEs to present the models 111 (the one who use to declare and ingresar the retentions of income tax that they have practised to workers, professional or employers) and 115 (is with which will declare to Property the retentions of the income tax that they have practised on the hire that pay by his venue) corresponding to September of 2023.
Besides it will end up the term to effect the payments fractionated of Income through the model 130 (direct estimate) and 131 (modules). On the other hand, the autonomous that work abroad will have to present the model 349 of statement recapitulativa of operations intracomunitarias concerning September of 2023 and to the third quarter of 2023.
Another of the models that could be obliged to present the autonomous is the special Tax on the containers of plastic no reusable: the day 20 is the deadline to do the monthly statement of this model 592, corresponding to September of 2023 and the corresponding quarterly statement to the third quarter of the year.
Until 30 October
Before this date the autonomous will have to present the model of autoliquidación monthly of VAT concerning September of 2023, if they opted by the system of payment month by month of this tax.
Until 31 October
This day ends up the term so that the autonomous that have tourist houses present the model 179, of quarterly informative statement of the cession of use of houses with corresponding tourist ends to the third quarter of 2023.
Besides, the 31 also is the last to request the inclusion or the renunciation for the year 2024 the system CCT (Common Account Tributaria). This mechanism allows to the autonomous compensate the debts that have with Property -as for example by an autoliquidación quarterly of VAT that have not credited- with the money that owes them the Agency Tributaria.
The autonomous that want to postpone the second payment of the INCOME also has to request in October
The past month of July thousands of taxpayers divided the result of his liquidation of income tax: a part paid it in June and the second will upload at the beginning of November. In spite of being a postponement, this next payment also can postpone and the recommended is to request it in October.
For example, an autonomous that obtained this year a result to pay of 1.000 euros of taxes in the autoliquidación of the Income, and have fractionated the debt, could select the banking domiciliation like form of payment. In this case, it would do the payment in two terms. On 30 June 2023 it uploaded in his account 60% of the amount, that is to say, 600 euros. Spent four months, specifically on 6 November 2023, will upload 40% remaining, a total of 400 euros. If this autonomous did not have right now of liquidity to face up in two weeks to these 400 euros, could postpone 40% that remains him for paying of INCOME, but if it opted by the domiciliation, would not have to adjust a lot his application of postponement, so that it arrive this request before that the file of the domiciliation to the bank. To be able to be, the application would have to do in October, since if autonomous expected until the day 4 or 5 November to do the postponements, is likely that the application did not arrive to time and afterwards would have to annul the domiciliation with the bank when it already have uploaded him the amount in the account.
