Autónomo quarter-end: a checklist to save or print

This list does not decide which returns you must file. Your obligations come from Modelo 036, your activity and the quarter's transactions. The checklist tests the data before it reaches a return.

Print this page or save it as a PDF and tick each item.

1. Period and calendar

• The correct quarter is selected.
• An internal deadline is set before the official date.
• The current AEAT calendar and earlier direct-debit deadline have been checked.

2. Sales invoices

• All completed work and advance payments are recorded.
• Numbering is sequential and every gap is explained.
• Transaction, issue and payment dates are correct.
• Customers are separated into Spain, EU and non-EU.
• Corrections use rectifying invoices; originals were not deleted.

3. Purchase invoices and expenses

• Every expense has a full invoice or acceptable evidence.
• The business connection can be demonstrated.
• Personal and business use are separated where necessary.
• Durable purchases were assessed as potential fixed assets.
• IVA and IRPF treatment were reviewed independently.

4. Bank and payments

• Every business-account movement has a document or explanation.
• Stripe, PayPal and other platforms reconcile payouts, fees and transactions.
• Refunds, chargebacks and transfers between own accounts are not duplicated as revenue.
• Unpaid invoices are marked under the applicable accounting rule.

5. EU and international operations

• EU B2B customer VAT IDs were validated and evidence retained.
• Place of supply and reverse charge were checked.
• Modelo 349, ledgers and Modelo 303 agree.
• Foreign service purchases were reviewed for reverse charge.

6. Returns and result

• Modelo 303 reconciles output IVA and deductible input IVA.
• Modelo 130 is calculated cumulatively from January when required.
• IRPF withholding agrees with invoices.
• Other assigned returns such as 111, 115, 349 or 369 were reviewed.
• The result fits the tax reserve and available cash.

7. Filing and archive

• Ledgers, returns and bank totals passed a final reconciliation.
• IBAN, payment method and certificate authority are correct.
• Return PDF, submission receipt and payment receipt are saved.
• Every discovered issue became a task for the next month.

If an item cannot be supported by a document or calculation, pause and resolve it before the deadline. Fixing data before filing is usually easier than correcting a submitted return.

General information only; check your case against official sources or with a qualified professional.