# Quarterly Tax Forms

Frihet automatically calculates your quarterly tax obligations based on your invoices and expenses. The available forms depend on your tax region.

## Which Forms Apply to Your Business

Frihet detects your tax region from **Settings** > **Company Data** and shows only the applicable forms:

| Tax Region | Indirect Tax | Indirect Form | IRPF |
|-------------|-------------------|-----------------|------|
| **Peninsula and Balearic Islands** | VAT | [Form 303](./modelo-303) | [Form 130](./modelo-130) |
| **Canary Islands** | IGIC | [Form 420](./modelo-420) | [Form 130](./modelo-130) |
| **Ceuta and Melilla** | IPSI | — (no standard AEAT form) | [Form 130](./modelo-130) |

## Submission Calendar

All forms are submitted quarterly to the AEAT (or Government of the Canary Islands for M420):

| Quarter | Period | Submission Deadline |
|-----------|---------|----------------------|
| 1Q | January - March | April 1-20 |
| 2Q | April - June | July 1-20 |
| 3Q | July - September | October 1-20 |
| 4Q | October - December | January 1-30 of the following year |

## How to Access in Frihet

1. Go to the **Tax Calendar** in the main menu
2. Select the quarter and year
3. Frihet displays the applicable forms with automatic calculation
4. Review the data and download the PDF for each form

## What Frihet Calculates

Frihet generates a **preview** of each form with official calculations based on your real data:

- **Invoices issued** (not drafts) for the quarter to calculate accrued tax
- **Expenses recorded** for the quarter to calculate deductible tax
- **IRPF withholdings** applied on your invoices
- **Previous payments** for the same fiscal year (accumulated)
- **Compensations** from previous quarters

The data is automatically saved by quarter so you don't have to re-enter it.

## Important

:::warning
Frihet generates an informative preview. **It is not an official declaration.** To submit the form to the AEAT you must:

1. Review the calculations in Frihet
2. Download the PDF as a reference
3. Submit the declaration on the [AEAT electronic office](https://sede.agenciatributaria.gob.es) or through your tax advisor
:::

## Available Forms

- [**Form 303**](./modelo-303) — VAT self-assessment (Peninsula and Balearic Islands)
- [**Form 130**](./modelo-130) — IRPF fractional payment (freelancers under direct estimation)
- [**Form 420**](./modelo-420) — IGIC self-assessment (Canary Islands)

## Record Books

In addition to the tax forms, Frihet allows exporting the official **record books** required for tax inspection:

- [**Issued and Received Invoice Book**](./libro-registro) — CSV with official columns for each quarter

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