5.4.4 Self-assessment models
The model 303 will be presented quarterly between April 1 and 20, July and October and between 1 and 30 January of the following year . If in any quarter there is no amount to be deposited, a declaration for the last period will also be presented.
If the payment is direct debited, the presentation will be made online between April 1 and 15, July and October and between January 1 and 25 .
In addition, an annual summary return must be submitted, in form 390 , along with the final self-assessment unless they are exempt from submitting this summary return.