Tax calendar of the self-employed for 2022

The Tax Agency has already made public the calendar of updated tax obligations for this year.

The novelty is the number of obligations that can be managed online through the ADI (Integral Digital Administration) platform.

As indicated in the Taxpayer Calendar 2022 of the Tax Agency, the obligation to submit periodic self-assessments, depending on the tax and the taxpayer, can be annual, quarterly or monthly:

• The annual refers to individuals, individual entrepreneurs, professionals, companies and entities without legal personality.
• The quarterly affects individual entrepreneurs in objective or direct estimation, professionals, companies and entities without legal personality.
• The monthly is for individual entrepreneurs, professionals, companies and entities without legal personality with a volume of operations greater than 6,010,121.04 euros in 2021 (large companies) and for VAT taxpayers, who must keep the registration books through of the Electronic Office of the Tax Agency or present the IOSS.

Regarding the deadlines for filing self-assessments with direct debit, it depends on the completion of the filing deadlines in each case. In general terms, If the expiration of the presentation term coincides with a non-business day, the term ends on the first following business day and the The term for direct debit will be extended in general by the same number of days as the term for submitting said declaration is extended..

In this link you can access all the declarations, models and forms, and their submission deadlines.

Upcoming tax obligations for self-employed: