Procedures and changes that autonomous workers must make this December


December is one of the most complicated months for autonomous workers due to the amount of procedures they need to prepare for the start of the year. They must also notify the Tax Agency about any changes if they want them to come into effect with their next fiscal year.

Quarterly models

The autonomous workers are obliged to prepare the following models for 2019 throughout the month of December. These must be submitted in the first 20 days of January:

  • Model 303 (quarterly settlement of Value Added Taxes).
  • Model 309 (autonomous that have an additional charge of equivalence or fishing, farming and agriculture).
  • Model 368 (mandatory for electronic commerce or sales to individuals outside Spain).
  • Model 130 (self-payment of the Personal Income Tax in fractions)
  • Model 111 (retentions and income of tax).
  • Model 115 (retention and income from leasing or subleasing urban properties).
  • Model 349 (recapitulation of intra-community transactions).


Model 840

  • Declaration of registration or withdrawal of Taxes on Economic Activity for those who were exempt from taxation and now have to start paying.

Model 036

  • Revoke or opt to the tax base determination through the global benefit of the Special Regulation of Used Goods, art objects, antiques and collectable objects for 2019.
  • Opt for taxation at destinations for distance sales to other EU countries for 2019.

Model 036/037

  • Waiver or revoke Simplified Direct Assessment and Objective Assessment
  • Waiver or revoke Simplified Regime and Agriculture, farming and fishing for 2019.
  • Choose the Special Regime of Cash Settlement for 2019.
  • Waiver the Special Regime of Cash Settlement for 2019.

Model 039

  • Inform registration of the Special Regime of the Group of Entities.
  • Registration, options or waiver of the Monthly Refund Registry of the Tax

Model 149

  • Opt, renounce or exclude the Special Regime of special tax system for non-resident income tax individuals who acquire a tax address in Spain as a result of posting to Spanish territory.

You can’t deal with so much paperwork? Contact an Administrative Agent here.


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