IRPF/IVA : what should I declare ?
Thread poster: Frédéric Drago

Frédéric Drago
Spain
Local time: 10:27
Member (Aug 2018)
English to French
+ ...
Sep 26, 2016

Hello !

I am working in Spain (autonomo) so I have to declare what I earn every three months with the IRPF/IVA amount.
But I have a doubt. I work for spanish and foreign agencies.
With the spanish agencies, on the invoice, I add the IVA and the IRPF (so we have for example 1 000€ + IVA - IRPF = total amount I will receive).
So considering that they deduce the IRPF amount from the total amount of money I will be paid, I don't have to declare it, right ? Because if I declare it, I will have to pay the IRPF a second time. I am not sure if what I say is clear.

Also, with the foreign agencies, I simply have to declare what they paid me, isn't it ?

I am a little bit lost with all of this.
Thank you.icon_smile.gif


 

Susana E. Cano Méndez  Identity Verified
Spain
Local time: 10:27
French to Spanish
+ ...
Declaring taxes Sep 26, 2016

Hi, Frederic,

You have to declare the IRPF two times: the first time *in advance* and then a second time in June (like any other taxpayer). This second time, you will need to deduct what you already declared in advance.

I hope this makes sense.


 

Frédéric Drago
Spain
Local time: 10:27
Member (Aug 2018)
English to French
+ ...
TOPIC STARTER
Thank you Sep 26, 2016

Thank you for your reply but I am not sure to understand.

Next week I will have to declare what I earned in July, August and September. But with the Spanish agency, in some way I've already paid the IRPF considering that I've deduced it from what they have to pay me.

When I declare the IRPF, I have to pay the tax depending on the amount I declare. So if I declare the money I earned with the Spanish agency, I will have to pay another time.

I am really confused.icon_frown.gif


 

Kenny Barclay  Identity Verified
Spain
Local time: 10:27
Member (2016)
Spanish to English
You have to make quarterly declarations then a final tax return once the year in complete. Sep 26, 2016

There is no real chance of paying the IRPF twice.
What should happen is something like this:

At the end of the year you do your Declaración de la Renta which calculates how much IRPF you pay (based on your overall income/personal situation(kids, partner)/etc.)

That is done once the fiscal year has finished, and is done around March time. In the meantime Hacienda wants a little of each of your invoice (so that you are paying some IRPF "as you go").
You have to deduct the IRPF (currently 15%) on your invoice and the client pays this directly to Hacienda, on your behalf. Since foreign clients don´t reside in Spain they don´t do this. i.e. you get paid the lot....
However, you have to make quarterly declarations to "adjust" the IRPF you pay as you go". When you do this you calculate 20% of your net earnings, so you can deduct your costs etc. (See Modelo 130)
You should declare income from both Spanish and foreign clients. You then deduct what has already been retained (what the clients have paid directly to Hacienda) so you´re not paying it twice.

When you do the end of year Renta, the final rate/amount of IRPF is calculated, then what you´ve already paid is deducted and you either have to pay some more (unusual unless you are raking it in) or you get some back.


I hope this makes things a little clearer.

Kenny

[Edited at 2016-09-26 14:10 GMT]


 

Frédéric Drago
Spain
Local time: 10:27
Member (Aug 2018)
English to French
+ ...
TOPIC STARTER
Thank you Sep 27, 2016

Thank you very much. I think I understand.

So in the end, I have to declare everything, even for the IRPF.
Thank you for the explanation.icon_smile.gif


 

Frédéric Drago
Spain
Local time: 10:27
Member (Aug 2018)
English to French
+ ...
TOPIC STARTER
Another question Oct 2, 2016

Ok, so, I've found that I have indeed to indicate the amount I've deduced in my invoices with the box 6 : "Retenciones e ingresos a cuenta soportados por las actividades incluidas en este apartado y correspondientes al período comprendido entre el primer día del año y el último día del trimestre"

But I've found something else but I am not sure about this so I would like to have advice with it (again). This is the box 13 : "A deducir: Minoración por aplicación de la deducción a que se refiere el artículo 110.3 c) del Reglamento del Impuesto"

Considering that last year I made less than 9000€, can I indicate it (so I will deduce 100€ from the tax I have to pay) ?

Thank you !


 


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