Tax Models 111, 115, 180, 347, 349 & 390
In addition to core quarterly VAT (Modelo 303) and self-employed income tax (Modelo 130) returns, Frihet automatically calculates quarterly withholding returns and annual informative declarations directly from your issued invoices, professional supplier bills, payroll runs, and office rent receipts.
1. Tax model overview & official AEAT filing deadlines
| Model | Frequency | Official AEAT Deadline | What it reports & how Frihet sources the data |
|---|---|---|---|
| Modelo 111 | Quarterly (Q1–Q4) | April, July, October, and January 1–20 | IRPF income tax withholdings applied to independent professionals (received invoices with IRPF) and employee wages (payroll). |
| Modelo 115 | Quarterly (Q1–Q4) | April, July, October, and January 1–20 | Withholdings applied to urban office or commercial premises rent where you conduct your business activity. |
| Modelo 180 | Annual | January 1–31 of the following year | Annual informative summary of lease withholdings declared across the four quarterly Modelo 115 filings, broken down by landlord and cadastral reference (referencia catastral). |
| Modelo 347 | Annual | During February of the following year | Annual informative declaration of operations with third parties (customers or suppliers) exceeding €3,005.06 (VAT included) during the calendar year, broken down by quarter. |
| Modelo 349 | Quarterly / Monthly | 1st–20th after period end (Jan: up to 30th) | Recapitulative declaration of intra-EU supplies and acquisitions of goods and services with operators registered in the ROI / VIES census. |
| Modelo 390 | Annual | January 1–30 of the following year | Annual VAT summary consolidating taxable bases, VAT rates, output VAT, deductible input VAT, and total volume of operations across all four quarterly Modelo 303 returns. |
2. How to review and export tax models in Frihet
- Go to Finance → Taxes → Calendar and pick the fiscal year. Forms 111, 115 and 349 are in each quarter's detail (click the quarter); Forms 347 and 390 are under Annual Declarations.
- Frihet displays the draft broken down by official AEAT box number (casilla) together with the list of invoices or expenses contributing to each amount.
- Pre-export verification checklist:
- For Modelo 115 / 180, verify that your landlord's supplier record includes their tax ID (NIF) and the property's cadastral reference.
- For Modelo 347, review the list of counterparties exceeding €3,005.06; Frihet automatically excludes operations already subject to withholding reported in Modelo 180/190 or intra-EU operations reported in Modelo 349 to prevent double reporting.
- For Modelo 349, validate each customer's or supplier's European VAT number in real time using the built-in VIES lookup.
- Download the PDF draft for advisor review or export the official AEAT file (
.txt/.ses) for direct upload to the AEAT Electronic Office (Sede Electrónica).
3. Querying via AI Agents (MCP Server)
With @frihet/mcp-server, you can ask your AI agent for the breakdown of the forms in the table or automate pre-close checks:
| MCP Tool | Status | Description |
|---|---|---|
get_quarterly_taxes | api_dependent | Quarterly VAT (Modelo 303) and IRPF (Modelo 130) summary. |
get_modelo_390_summary | runtime_checked | Annual VAT summary (Modelo 390) reconciled against all four quarters of the fiscal year. |
get_modelo_347_summary | runtime_checked | List of customers and suppliers exceeding the €3,005.06 annual threshold with quarterly breakdown. |
frihet_tax_id_vies_lookup | runtime_checked | Validates an intra-EU VAT number against the European Commission VIES census for Modelo 349. |
Direct aliases frihet_modelo_390_summary and frihet_modelo_347_summary are also registered, both with runtime_checked, and behave like get_modelo_390_summary and get_modelo_347_summary.