The month of April 2026 kicks off with one of the most demanding dates for the business fabric: the closing or settlement of taxes corresponding to the first quarter of the year. After a start to the year marked by new control and digitalisation regulations, the period between 1 and 20 April is not just a date of administrative compliance; It’s the first major financial health audit of your business. At Ruiz & Asociados, we understand that filing quarterly forms should not be an obstacle course, but the culmination of impeccable accounting planning.

The key models under the magnifying glass: 303, 111 and 130/131

For any company or self-employed person in Seville, April’s tax “triangle” focuses on three fronts:

1. Form 303 (VAT): The correct deduction of input VAT is vital. In 2026, the AEAT is reviewing the expenses of supplies and vehicles with a magnifying glass. According to Article 95 of the VAT Law, only expenses directly and exclusively related to the activity are deductible. A misinterpretation here can lead to parallel liquidations in the future.
2. Forms 111 and 115: Withholdings for employees, professionals, and on rental income. Following the updates to the Personal Income Tax (IRPF) tables for 2026, ensuring that the advance payment is accurate is essential to avoid discrepancies in the annual summary (Form 190).
3. Payments on account of Personal Income Tax (130/131): For the self-employed, this payment of 20% of net profit is the thermometer of their real profitability.

The Real-Time Accounting Advantage with Holded

Reaching April 3 without knowing how much VAT or personal income tax you are going to pay is a risk that no modern company should assume. As Gold Partners of Holded, at Ruiz & Asociadoswe promote collaborative accounting.

Thanks to bank integration and invoice digitization, our clients know their tax forecast from the last day of March. This allows them to manage their cash flow in advance: there are no last-minute surprises to disrupt their operations. By 2026, the ability to quickly file forms 303 and 111 through approved invoicing systems is no longer a luxury; it’s the foundation of efficient management.

Common mistakes: The danger of “outstanding” invoices

An error that we continue to find after 30 years of experience is the inclusion of expense invoices that do not meet the requirements of the Invoicing Regulation (RD 1619/2012). In this first quarter of 2026, with the advance of Verifactu, the Treasury immediately detects if an invoice has been “forced” in a quarter that does not correspond to it.

Bank reconciliation must be accurate. Any discrepancy between declared income and account activity triggers a red flag for the Tax Agency’s risk algorithms. Therefore, our firm conducts a technical review before each filing, ensuring that every accounting entry is properly documented and legally supported.

Q2 Planning: Looking Ahead

The end of the first quarter is also the time to adjust the strategy for the rest of the year. Is it necessary to modify the instalment payments of Corporation Tax (Form 202) according to article 40.3 of the LIS? Is it time to make investments that optimize the tax burden for the second quarter?

At Ruiz & Associates, our vision goes beyond compliance on the 20th. We analyze the evolution of your business in these first three months to identify savings opportunities and protect your structure against possible regulatory changes that may arise in the second half of 2026.

Your peace of mind, our priority in the month of April

April is tax month, but it’s also the month for quarterly reports. The administrative burden can be overwhelming. Delegating this task to a team with experience and technological expertise is the most profitable investment for your peace of mind and that of your company.

Booking note: Direct debit deadlines for quarterly forms usually end on 15 April. Do not leave the signature of your returns for the last day.

Do you want this quarter to be the easiest in your company’s history?

At Ruiz & Asociados we make sure that your taxes are an exact reflection of your success, without errors and with maximum tax optimization. Contact us and discover how our methodology can transform your management.