Form 103: Quarterly IRPF Payment

Form 103 is filed by self-employed professionals and business owners taxed under the direct estimation regime. It is a quarterly advance payment of the annual IRPF.

Calculation

20% of the net result (income – deductible expenses) of the activity in the quarter, less the deposits already paid and the withholdings.

Deadlines

  • Q1 (Jan-Mar): 1 to 20 April.
  • Q2 (Apr-Jun): 1 to 20 July.
  • Q3 (Jul-Sep): 1 to 20 October.
  • Q4 (Oct-Dec): 1 to 30 January of the following year.
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