Hello Happydad,

My apologies for this delayed reply.

As any other business, you will need to report the tax office on a quarterly basis by filing the relevant returns including VAT, IRPF or informative returns to zero ( if there is not income/expenses). In addition to the general obligations that apply to all businesses, regardless of their legal form, you may be required to file a return form disclosing your accumulated profits for the current year. Meeting the deadlines set by the tax office is essential, as any late filing will lead to a fine and interest charges.

The quarterly dates are:


from To Filing date
1st Quarter 01/01/2013 31/03/2013 20/04/2013
2nd Quarter 01/04/2013 31/06/2013 20/07/2013
3rd Quarter 01/07/2013 30/09/2013 20/10/2013
4th Quarter 01/10/2013 31/12/2013 20/01/2014

Regards,