Tax forecast

What it's for

To reach the end of each quarter knowing exactly how much you'll pay in VAT and PIT, with no surprises. Cuéntamo takes all your freelance-scope movements, calculates the estimated settlement and shows it in a table with the year's four quarters. And the most useful part: it warns you in advance, not the day before filing.

The three tabs

The Tax forecast is organised into three tabs:

• Quarterly settlements — the four-quarter table (VAT and PIT) and the estimated payment calendar.
• Annual PIT summary — the year's bases grouped by tax-return box, ready to copy into your return.
• Pending amortizations — depreciable assets that still have an amount left to deduct.

Which date counts for the quarter

An invoice's attribution to a tax quarter isn't based on the bank movement date, but on an effective date with this priority order:

1. Registration date of the tax document, if filled in (typical for deferred expenses).
2. Invoice date of the tax document, if filled in.
3. Movement date (bank), only if the two above are empty.

This matters for deferred payments: the invoice is attributed to its quarter regardless of when the instalments are collected.

The settlements table

Four rows, one per quarter. In each you see:

• Income / Expenses — Quarter totals. By default shown as taxable base (excluding VAT). There's a toggle to see them with VAT included.
• Net — Income minus expenses.
• Output VAT — What you've charged your clients in VAT.
• Input VAT — What your suppliers have charged you in VAT.
• VAT settlement — Output minus input. If positive, you owe the tax office. If negative, you'd offset or request a refund.
• PIT est. — 20% of net profit. The estimate for form 130 (quarterly instalment payment).

Expenses enter by their deductible share: if an expense has partial business use (a car at 50%) or non-deductible VAT, the table already counts only the part you can deduct, for both income tax and VAT. Deductibility is set with profiles by tag or category (Settings → Freelance) or invoice by invoice (see Tax books).

Breakdown by VAT type

Tap any quarter and it expands showing the breakdown by VAT type: exempt, 4%, 10%, 21%. Each sub-row has the income and expenses for that type. Useful for checking everything adds up before filing form 303, which is exactly how the Tax Agency requires it.

Detail by box. Inside the breakdown, tap an income or expense figure and a window opens with the documents that make it up (concept, base, VAT, third party), grouped by tax document. So if a total doesn't add up, you can see at a glance which invoices are in it and which one to check.

Taxable base vs. VAT included

The "VAT incl." toggle switches between two views:

• Unchecked (default): income and expenses as taxable base (excluding VAT). The correct view for PIT and for understanding your real tax profit.
• Checked: income and expenses with VAT included. What actually entered and left your account. Useful for reconciling with the bank.

The estimated PIT is always calculated on the taxable base, regardless of the toggle.

Sync tax payments with your account

This is what links the freelance module to your personal forecast. Tap the Sync tax payments button and Cuéntamo creates (or updates) forecast movements in the account you've set up for taxes. It generates up to 9 movements per year:

• 4 PIT payments (form 130): 20 April, 20 July, 20 October and 30 January of the following year.
• 4 VAT payments (form 303): same dates.
• 1 VAT refund if the annual balance is negative: estimated for 30 April of the following year.

Result: your personal forecast already accounts for tax payments months before they're due. When the day comes, you confirm the movement as real just like any other.

If you work under the equivalence surcharge regime, only PIT payments are generated (you don't file form 303).

Depreciation

If you have expenses marked as depreciable (a computer, a camera, furniture), the Pending amortizations tab shows a summary of ongoing depreciation: each asset with its annual instalment, percentage and what's left to deduct. In quarterly settlements, the total cost of a depreciable asset isn't applied all at once: it's replaced by the quarterly instalment (annual rate ÷ 4). That's what the regulations provide for.

The instalment carries over year after year until the asset is fully depreciated: a computer bought two years ago still deducts its instalment in this year's quarters. In the quarter of purchase it's prorated from the quarter you bought it. The asset's VAT is not spread out: it's deducted 100% in the quarter of purchase (form 303). So, in later years, the instalment is an exempt expense (no VAT).

In the quarter of purchase, the asset shows in its expense box for the full amount; tapping it, the detail shows how much is depreciated that quarter (the rest is spread over later periods). In later quarters, the carried-over instalment appears in a "Period depreciation" row when you expand the quarter; tap it to see which assets make it up and each one's instalment.

Per-asset schedule. In the "Pending amortizations" tab, tap an asset and its depreciation schedule opens: the years it's deducted in, with each year's and quarter's instalment, the accumulated amount and what's left. Perfect for knowing how long that investment will keep giving you a deduction.

Estimated payment calendar

In the Quarterly settlements tab, below the table, you have the nearest tax deadlines: date, form (303 or 130), estimated amount, and whether it's a payment or refund. It's the "tax calendar" version of the forecast: what you need to have ready in the coming weeks.

Annual PIT summary

The Annual PIT summary tab groups all your tax documents for the year by their tax-return box (direct estimation), splitting gross income and deductible expenses. Each row shows the base without VAT, ready to copy into your draft return.

It only counts what has already accrued: documents dated in the future (the forecast ones for the rest of the year that haven't happened yet) don't add up yet. They'll appear in the summary as their date arrives, so the total always reflects what you've actually got so far.

Tap any row and a detail opens with the documents included in that box: concept, base (and amount incl. VAT) and associated third party. This lets you audit at a glance what goes into each box before filing.

Invoices you haven't classified yet appear in an "Unclassified" row. To assign their box, go to the tax books: you can do it document by document (with a question-based assistant if you're unsure) or in bulk. The year selector includes the current year and earlier ones; never future years, since the tax return only covers the past.

What it doesn't replace

• The calculation is indicative. It doesn't replace a tax adviser.
• The PIT shown is the quarterly instalment payment (form 130): a flat 20% of net income. The annual income tax return, filed between April and June of the following year, settles the account at your real rate, which depends on your total income and personal circumstances and can be considerably higher if income is high. Cuéntamo only estimates quarterly payments, not the final annual liability.
• Prior quarterly instalment payments and withholdings applied by corporate clients are not taken into account.
• Only freelance-scope movements are counted. If you forgot to mark one, it won't appear. Review before filing.