Taxes

Fyal doesn't file anything for you, but it tells you how much is coming and when. Everything on this page lives on the Overview, in the “Taxes” block, and is computed solely from what you've recorded.

Quarterly VAT#

Each quarter has its card with four lines: invoiced base, VAT charged (what you collected on your invoices), deductible VAT (on your expenses) and the result. That result is what goes on the Modelo 303.

When you file the 303, mark it with the dot in the card's corner: grey is pending, green is filed. The card dims and the tax provision stops counting that VAT. Another click unmarks it.

Below, under “Analysis”, the totals by VAT rate break down bases and amounts by each rate (21%, 10%…), invoices and expenses separately: that's what goes into the form's boxes.

Income tax for the year#

With the full year selected, the “IRPF” block walks from your figures to the tax due, line by line:

Then, “what you've already paid in advance”: the withholdings applied to your invoices and the instalments paid. The difference is the estimated remainder, “to pay” or “to refund”.

Quarterly instalment#

It's the quarterly advance on income tax: the Modelo 130 in common territory and its equivalents in Navarre and the three Basque territories. Fyal applies the rule that fits your authority and your seniority as a freelancer, and explains it in a line under the block.

Common territory (Modelo 130)#

Each quarter: 20% of the net profit accumulated since 1 January, minus the withholdings applied to you during the year and minus what was already paid in earlier quarters. The low-income reduction also applies when the previous year was low.

70% exemption. If in the previous year 70% or more of your income carried withholding, you're not obliged to file the 130 (art. 109.2 RIRPF). Fyal checks it against your previous year's invoices and says so: “Exempt from filing”, with the measured percentage. You can choose to file it anyway in Settings → Tax → Modelo 130: what you advance comes back in the tax return.

Bizkaia, Álava and Gipuzkoa#

Under the ordinary regime (from the third year) all three compute the same way: 5% of the net profit of the year before last, minus 25% of that same year's withholdings. That's why Fyal needs that year recorded: if you don't have it, add the year in the selector and enter its data.

In the first year each has its own rule: Bizkaia, 20% of the quarter's profit; Álava, 5% of the quarter's profit; Gipuzkoa, 1% of the quarter's turnover. In all three cases minus that quarter's withholdings.

Navarre#

Two methods. The 2nd (mandatory the first two years): the accumulated profit is annualised, the bracket rate applied (0, 6, 12, 18 or 24%) and divided by four; under €100 per quarter nothing is paid. The 1st: the same on the net profit of the year before last. From the third year you choose in Settings → Tax.

Mark as paid#

Each quarter has its “paid” dot, the same as VAT. The current quarter shows as “in progress” and the line below tells you the next payment: “Next instalment: Q3 → €1,240”. What's paid is deducted from the remaining income tax and from the provision.

Tax provision#

One figure to set aside: VAT accrued and unpaid + estimated income tax due + IRPF withheld from third parties. Below, the upcoming deadlines with the days left (Modelo 303 and 130 twenty days after the quarter closes, 30 January for the fourth; the tax return until 30 June; 111 with the 303; 190 in January). These are the state calendar's dates; in the foral territories they may differ. If you've issued intra-EU invoices, remember the 349 too.

Third-party withholdings#

If you record “With IRPF withholding” expenses (invoices from other professionals you withhold from), the “Professional services / third-party IRPF” block adds up what those services invoiced and the IRPF you withheld. It's the figure the tax return asks for and the one that goes on the quarterly Modelo 111 and the annual 190; each quarter of the 111 is marked as filed with its dot, just like the 303.

Every supplier you withhold from must receive a withholding certificate. Fyal generates them: type your tax ID and press “Withholding certificates (N suppliers)”. Out comes a PDF with one certificate per supplier, with withholder, payee, base and withholding for the year.