Taxation and Obligations in Psychology: Everything You Need to Know

Managing a psychology practice not only involves treating patients, but also complying with a series of tax obligations. If you work as a freelancer or have a center, you need to know What taxes to declare, when and how to do it correctly to avoid sanctions and problems with the Treasury.

In this guide, we explain it to you in a simple way What are your tax obligations, when you must file taxes and what models you should know to keep your appointment up to date.

1. What determines your tax obligations?

Your tax obligations depend on:

✅ The activities that you have registered in form 036 or 037 (census declaration of commencement of activity in the Treasury).

✅ If you bill with VAT or are exempt (we explain it later).

✅ If you have suppliers or employees (because there are taxes that affect both parties).

✅ If you carry out transactions within the EU or with large amounts (which requires the submission of information models).

Each of these factors influences What taxes should you file and when to do it.

2. When should a psychologist apply VAT?

There is a common misconception: “psychologists don't have to apply VAT”. This is not entirely true.

General standard: All psychological services They must carry VAT, unless they are exempt under Treasury regulations.

📌 VAT-exempt services:

• Psychological therapy for disorders such as anxiety, depression or grief
• Addiction treatments (alcoholism, smoking, drug addiction).
• Diagnosis, prevention and treatment of mental illness by clinical psychologists.

📌 Services that carry VAT (21%):

• Workshops, courses or training in psychology.
• Advice to companies or coaching.
• Supervise other psychologists.
• Creation of content or collaborations with brands.

💡 Example: If you're giving therapy to a person with anxiety, The session is exempt from VAT. But if you're giving a talk at a company about stress management, you must apply 21% VAT to the invoice.

If you have questions about whether you should apply VAT, the best thing is consult with a tax advisor.

3. Taxes and tax models that you must submit

Depending on your situation, these are the Most important tax models you should know:

📌 Retentions for suppliers and employees

If you work with suppliers that include withholding on their invoices or have employees:

✅ Model 111 → Declaration of withholding taxes made on invoices from professionals (other psychologists, lawyers) and on employee payrolls.

✅ Model 115 → If you pay office rental with restraint, you must declare and pay that withholding to the Treasury.

📌 Income statement and on-account payments

✅ Model 130 → Income payment of personal income tax. Each quarter you advance a percentage of your income for the income tax return (model 100).

✅ Model 100 → Income statement where personal income tax is regularized and what was paid in model 130 is deducted.

💡 Example: If you paid 800€ in the 130 model year, that amount is deducted from your income tax return.

📌 VAT related declarations

If you carry out activities with VAT, these are the key models:

✅ Model 303 → Quarterly VAT return. If you bill with VAT, every quarter you must calculate what you have collected and pay it to the Treasury.

✅ Model 309 → For specific cases of VAT payments in extraordinary situations (purchases in the EU, for example).

📌 Informational models

These models they are only mandatory if you meet certain requirements:

✅ Model 349 → If you perform transactions with EU suppliers.

✅ Model 347 → If you have had transactions with suppliers or customers for more than 3,005.06€ in one year.

4. Key dates for submitting tax models

📌 Quarterly models (Model 130 and Model 303)

• 1st Trimester: Until April 20
• 2nd Trimester: Until July 20
• 3rd Trimester: Until October 20
• 4th Trimester: Until January 30 of the following year

📌 Annual models (Model 100, Model 347, Model 349, Model 115)

• They are generally presented in January and February of the following year.

If you work with a tax advisor, they will handle all of this for you.

5. Do you need a tax advisor?

If you don't have knowledge of taxation, The best thing is to have an advisor that manages these models.

🔹 You avoid errors and penalties for submitting incorrect models.

🔹 You make sure you apply VAT correctly to your invoices.

🔹 You save time and avoid worries.

At Eholo, we help hundreds of psychologists to manage their appointments and their billing in an easy way.

Our platform allows:

✅ Create invoices with or without VAT according to the regulations.

✅ Automate the calculation of taxes.

✅ Generate tax reports ready to submit to your advisor.

If you haven't tried Eholo yet, we invite you to discover how we can make your billing easier and more hassle-free.

📌 Try Eholo here

Conclusion

• Your taxation depends on the activity you have registered with the Treasury.
• Not all psychology services are exempt from VAT.
• You must submit different tax models depending on your situation.
• Having an advisor can help you meet all your obligations without complications.

💡 Do you have questions about taxation in psychology? Write to us and we will help you.

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