Guides, in plain words
Spanish taxes explained without jargon, with dates and official sources. Every guide shows its review date.
Guides for people who invoice in Spain and want to understand what they sign: autónomos, directors of a small SL, digital nomads on a visa and non-resident property owners. Every guide starts from the law as published in the BOE (the VAT Act, LIRPF, LIS, LGT and their regulations) and cites the article behind each figure.
Non-resident director or shareholder of a Spanish SL: what changes and what does not
Director or sole shareholder living outside Spain: IRNR at 24% or 19% on your fees, NIE, tax representative, dividends, remote signing and effective management.
Read the guideRenting out a property in Spain as a non-resident: what you pay and when you declare it
Renting out a Spanish property as a non-resident: modelo 210 on the gross rent, 19% or 24%, which expenses you can deduct and when it falls due.
Read the guideRegistering as self-employed in Spain: the two procedures, in order and without fines
Registering as an autónomo in Spain step by step: what it costs, how long it takes, the modelo 036, the RETA and its 60 days, and the cost of being late.
Read the guideDeferring or splitting a tax payment to Hacienda in Spain: how to apply, what can be deferred and what it costs
How to ask Hacienda for an aplazamiento or instalments: which debts qualify, no guarantee up to 50,000 €, late-payment interest and a worked modelo 303.
Read the guideAutónomo or SL: what suits you and when
Autónomo or SL in Spain: liability, IRPF versus corporate tax, the 1 euro SL under the Crea y Crece law and why most people start as an autónomo.
Read the guideDeregistering as self-employed without leaving anything open
Deregistering as autónomo: the census filing within one month, the RETA filing within six calendar days, what you still owe and what the cese benefit is not.
Read the guideSpanish tax calendar 2026-2027 for autónomos and SL companies
Every Spanish tax deadline for 2026 and 2027: quarterly VAT (modelo 303), withholdings, corporate tax, annual summaries, Renta and the direct debit cutoffs.
Read the guideDigital certificate and Cl@ve for foreign autónomos in Spain: how to get them with an NIE and what each one lets you do
How to get the FNMT digital certificate with an NIE, register for Cl@ve and obtain your SL's representative certificate: what each allows and costs.
Read the guideHow to keep your business books in Spain without knowing accounting
What the law requires from an autónomo or an SL in Spain, the monthly habit that prevents quarter-end panic, which documents to keep and when you need a gestor.
Read the guideThe accounting of an online shop, from the sale to the bank
How to keep the books of a Spanish ecommerce: grouped sales entries, gateway fees, payout reconciliation, refunds and the mandatory books.
Read the guideHow to set up an SL in Spain: the steps, the legal deadlines and what it really costs
How to set up a Spanish SL step by step: company name, one euro capital, notary, two months to register, tax number, census filing and what it really costs.
Read the guideWhen Corporate Tax is paid in Spain: modelo 200 and modelo 202 dates in 2026 and 2027
When corporate tax is due in Spain: modelo 200 from 1 to 25 July, modelo 202 payments in April, October and December, first SL and refunds.
Read the guideAnnual accounts of a Spanish SL: drawing up, approval, deposit and what happens if you skip them
Spanish SL annual accounts deadlines: draw up within 3 months, approve within 6, deposit a month later, books by 30 April, register lock-out and fines.
Read the guideSelf-employed social security contributions in Spain 2026: the complete bracket table and how to work out yours
All 15 income brackets of Spain's 2026 self-employed social security contribution, with bases and amounts, the 7% rule, base changes and the annual adjustment.
Read the guideThe autónomo's Spanish income tax return, step by step
How an autónomo's Spanish income tax return is worked out: net yield, the 5% allowance, the two IRPF scales, the modelo 130 and how to pay it.
Read the guideQuarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
Which forms a Spanish autónomo files every quarter (303, 130, 111, 115, 349), who must file, deadlines, direct debit and what happens if you are late.
Read the guideChoosing accounting software as an autónomo in Spain: Verifactu, the free AEAT app and eight criteria to get it right
How to choose accounting software as an autónomo in Spain: what Verifactu requires, what the free AEAT app does, when Excel falls short and 8 criteria.
Read the guideMandatory e-invoicing between businesses in Spain: what changes, when, and how to comply
Mandatory B2B e-invoicing in Spain: what the Crea y Crece law requires, how it differs from Verifactu, the RD 238/2026 timeline, accepted formats and penalties.
Read the guideFactura rectificativa (corrective invoice) in Spain: when it is mandatory, how to issue it and how to report it on the modelo 303
How to issue a factura rectificativa in Spain: mandatory cases, substitution or differences with examples, 4-year limit, bad debts, modelo 303, Verifactu.
Read the guideInvoicing foreign clients from Spain: when there is no VAT and what you still declare
Invoicing EU and non-EU clients from Spain: when there is no Spanish VAT, reverse charge, ROI and VIES, OSS threshold, modelo 349 and why no IRPF is withheld.
Read the guideInvoicing in an online shop without picking the wrong document
When a simplified invoice is enough in your Spanish online shop, when the customer can demand a full one, the legal deadlines and what Verifactu changes.
Read the guideCan I invoice without IVA in Spain if I earn under 85,000 euros? No, and here is why
No: Spain has no IVA (VAT) exemption for earning under 85,000 €. Where the myth comes from, what the law really says today, and what happens if you skip IVA.
Read the guideNon-resident tax in Spain: which taxes you pay and when
Which taxes you pay in Spain as a non-resident: imputed income, rent, sales and the 3% withholding, deadlines and how to pay with no NIE.
Read the guideDeductible expenses for autónomos: what you can really deduct
The three requirements to deduct an expense as an autónomo in Spain: receipts vs invoices, home utilities, meals and cars. Verified in the BOE.
Read the guideCorporate income tax in Spain: your SL's first year
Corporate income tax for an SL's first year in Spain: who pays, rates, the modelo 200 deadline, modelo 202 prepayments and what to do if you close at a loss.
Read the guideLegalising the books: the April filing almost nobody explains
Book legalisation in Spain: which books go in, the four month deadline of the Commercial Code, how the electronic filing works and what a late filing says.
Read the guideThe autónomo's VAT record books, one by one
The four Spanish VAT record books, the data every entry needs, when a summary entry for your daily tickets is valid and the deadline to have it all recorded.
Read the guideHow to fill in the modelo 036 box by box: registering as an autónomo or an SL, IAE heading, ROI, changes and deregistration
How to fill in the modelo 036 in 2026 with the official box numbers: autónomo and SL registration, IAE heading, ROI, changes and deregistration.
Read the guideHow to fill in modelo 111 box by box: 2026 instructions with a worked example
How to fill in modelo 111 in 2026: boxes 01 to 30 with their official numbers, a worked SL example, complementary returns, surcharges and the 190 match.
Read the guideModelo 123: withholding on dividends and interest paid by your SL
Modelo 123: what it is, the 19% withholding on dividends and shareholder loan interest, deadlines, modelo 193, journal entries and what goes to the 111 and 115.
Read the guideHow to fill in modelo 130 box by box: instructions and a four-quarter worked example
How to fill in modelo 130 in 2026: boxes 01 to 19 with official numbers, a four-quarter example, box 13, negative results and quarters with no activity.
Read the guideModelo 130: paying your IRPF in advance as an autónomo
Modelo 130 is the autónomo's quarterly IRPF prepayment: what it is, who must file it, the 70% withholding exemption, how it is calculated and the deadlines.
Read the guideModelo 131: the quarterly IRPF prepayment under módulos
Modelo 131 for módulos: what it is, the 4, 3 or 2% of module income, withholdings, deadlines, bar and taxi examples and how it differs from the 130.
Read the guideModelo 200: the annual corporate tax return of a Spanish SL, step by step
Modelo 200 explained for SL owners: who files, the 1 to 25 July deadline, 2026 rates, modelo 202 prepayments, Sociedades WEB, direct debit and late-filing costs
Read the guideModelo 202: the Corporate Tax instalment payment, explained
Modelo 202, the corporate tax (IS) instalment payment: who files it, the April, October and December deadlines, how to calculate it and how to book it.
Read the guideModelo 210: the Spanish non-resident tax, explained in full
Modelo 210: who pays Spanish non-resident tax, how the imputed income of an empty flat works, the 19% and 24% rates, deadlines and paying without a NIE.
Read the guideModelo 232 and transactions with your own company
Modelo 232: the rules that make it compulsory, the 250,000 and 100,000 euro thresholds, the 50% of turnover rule and the November filing window.
Read the guideHow to fill in the modelo 303 box by box: a practical 2026 guide with a worked example
Spain modelo 303 box by box, 2026: deadlines, boxes 59, 60, 61, 120 and 122, nil returns, a full worked example and corrective returns.
Read the guideModelo 303: the Spanish quarterly VAT return, explained
What modelo 303 is, who must file it and when: the quarterly Spanish VAT (IVA) return explained in plain English for expats and foreign business owners.
Read the guideModelo 309: what it is and when a self-employed person files it
Modelo 309: the occasional VAT self-assessment for those who do not file the 303. Recargo de equivalencia, EU purchases, deadlines and examples.
Read the guideModelo 347: your annual report of operations with third parties
Modelo 347: who files it (homeowners’ associations too), the 3,005.06 euro threshold with VAT included, keys A and B, quarterly breakdown and deadline.
Read the guideModelo 349: invoicing EU clients from Spain
Modelo 349: who files it, keys E, A, S, I and T with examples, monthly or quarterly filing and deadlines. For freelancers and companies with EU clients.
Read the guideModelo 369, the one stop shop return
Modelo 369 step by step: joining the Union scheme, the quarterly return due the following month, why it deducts no input VAT and how it meets the 303.
Read the guideHow to fill in the modelo 390 box by box: instructions, a full-year example and how to reconcile it with your 303 returns
Modelo 390 box by box: the exemption and what goes in the Q4 303, boxes 95, 99 and 108, reconciling with your four 303s and the 349, and a full-year example.
Read the guideModelo 390: the annual Spanish VAT summary, explained
What modelo 390 is, who files it and who is exempt, the January deadline, how it reconciles with the four 303 returns and what happens if it does not match.
Read the guideModelo 720 and modelo 721: what you report, when, and what really happens if you do not file
Modelo 720 and 721: who reports assets and crypto held abroad, the 50,000 euro threshold per block, the 31 March deadline and today's real penalties.
Read the guideModelos 111 and 115: Spanish withholdings explained
What modelos 111 and 115 are, who files them in Spain, the 15, 7 and 19 percent withholding rates and the annual summaries 190 and 180.
Read the guideCan't pay your Hacienda payment plan: what happens if you miss an instalment and what you can do
Can't pay your Hacienda payment plan: what if you miss an instalment, when the rest fall due, what surcharge applies and what to do before the 5th/20th
Read the guideHow to file and pay modelo 210 from outside Spain
Pay modelo 210 from abroad: the pre-filing route with no certificate or NIE, the four transfer traps and the three payment dates.
Read the guideLending money to your own SL without it costing you a headache
Shareholder loans to a Spanish SL: why the law requires market interest, the 19% withholding, forms 123 and 193, and when the modelo 232 arrives too.
Read the guideYour first invoice in Spain: what it must include to be legal
What a legal invoice in Spain must include under RD 1619/2012: sequential numbering, NIF, VAT and IRPF withholding, with worked examples and common mistakes.
Read the guideWhat a gestor is, and how to work with yours
What a gestoría in Spain really does, how it differs from a tax adviser or a lawyer, when you truly need a gestor and when good software is enough on its own.
Read the guideWhat is Verifactu and does it affect you?
Verifactu explained: Spain's new invoicing rules, deadlines for SL (2027) and autónomos, the fixed 50,000 euro fine and how to comply. BOE-verified.
Read the guidePaying dividends from a Spanish SL: what the law requires, what is withheld and what the shareholder pays
Dividend rules for a Spanish SL: a valid distribution, the shareholders' resolution, 19% withholding, modelos 123 and 193 and what the shareholder pays.
Read the guideRequerimiento from Hacienda (Spanish tax notice): what it is, how it arrives and how to reply on time
Letter or notice from Hacienda: what type it is, how to count the 10 working days, what to provide and what happens if you ignore an AEAT requerimiento.
Read the guideAre you a Spanish tax resident? The 183-day rule, and the other two almost nobody looks at
Tax residence in Spain: the 183-day rule, the economic test and the family presumption of article 9 of the IRPF Law, with worked examples.
Read the guideHow to pay yourself from your own Spanish SL: director's remuneration, invoice or dividend
How to pay yourself from a Spanish SL: director's pay (35% or 19% withholding), invoicing as autónomo societario or dividends at 19%. Rules and deductibility.
Read the guideI missed a Hacienda deadline: what to do now
You missed a Spanish tax deadline: if Hacienda has not written yet, the surcharge starts at 1% with no penalty. A step by step guide to catching up.
Read the guideDormant Spanish SL: what stays mandatory when you are not trading
What a dormant Spanish SL still has to do: zero modelo 200, annual accounts, books, 303 and 390, the 036 cessation, dissolution for losses and when to wind up.
Read the guideTax and accounting duties of a Spanish SL
Every tax and accounting duty of a Spanish SL, year by year: books, VAT, withholdings, corporate tax, annual accounts and the filing calendar.
Read the guideThe single member SL: four duties an ordinary SL does not have
Single member company in Spain: the compulsory SLU wording on invoices, the sole shareholder's minuted decisions, the contracts book and the six month risk.
Read the guideThe autónomo quota increase in 2026: how much it really rises, bracket by bracket
Autónomo quota increase 2026: the brackets stay frozen and only the MEI rises to 0.9%, adding €0.65 to €1.93 a month. Table by bracket.
Read the guideSpain's flat rate for new autónomos in 2026: what you really pay, who qualifies and how long it lasts
Spain's 2026 flat rate for autónomos: €80 plus €8.56 MEI, who qualifies, how to request the extension below the SMI, when you lose it and what comes after.
Read the guideSelling through a marketplace: who invoices and what you record
What changes when a marketplace sells for you: article 8 bis of the Spanish VAT Act, who issues the invoice, the platform record and what goes in your books.
Read the guideSelling a property in Spain as a non-resident: the 3% withholding, the capital gain and the plusvalía municipal
Selling a property in Spain as a non-resident: the 3% is a payment on account, the gain is taxed at 19% and the buyer pays the plusvalía municipal.
Read the guideVerifactu postponed: when it comes into force in 2027, which law sets the dates and what to do in the meantime
Verifactu postponed: companies from 1 January 2027, autónomos from 1 July 2027 (RDL 15/2025). What stays the same and what to do each quarter.
Read the guideVerifactu for bars, restaurants, hairdressers and shops with a POS
Verifactu for bars, restaurants, hairdressers and shops with a POS: the ticket with QR, the old till, módulos, recargo de equivalencia and the dates.
Read the guideVerifactu invoice example: the QR, the phrase and the hash, field by field
Verifactu invoice example with QR: what data the code holds, where the VERI*FACTU phrase goes, what the hash is and what changes for your client.
Read the guideVerifactu and Excel: what happens to your Excel invoices and your Word template
Verifactu and Excel: when your Word or Excel invoice template is still fine, when it counts as a system that must comply and what happens to your old invoices.
Read the guideVerifactu for autónomos: your July 2027 deadline explained
Verifactu for autónomos: your deadline is 1 July 2027. What it requires, when Excel stops being enough and the fixed 50,000 euro fine per year. BOE-verified.
Read the guideVerifactu FAQ: the real questions of autónomos and small companies
Verifactu FAQ: whether it applies to you, since when, Excel, QR, receipts, modules, corrective invoices and gestorías. Answers checked against the BOE.
Read the guideVerifactu penalties: what the 50,000 euro fine punishes and how to avoid it
Verifactu penalties: what article 201 bis LGT punishes, the 50,000 euro fine per year, when it applies and how to cut it by 40% for prompt payment.
Read the guideVerifactu for your online store: WooCommerce, Shopify, PrestaShop and Stripe
Verifactu for WooCommerce, Shopify or PrestaShop: who invoices (not Stripe), which document counts and three ways to comply before your 2027 date.
Read the guideThe AEAT free invoicing app: when it is enough and when it is not
The AEAT free invoicing app is official and Verifactu-compliant, but it only invoices: no accounting, no tax forms. When it is enough and when it is not.
Read the guideVerifactu or electronic invoicing: the difference between two obligations everyone mixes up
Verifactu vs electronic invoicing: the difference between the two obligations, a comparison table and the order in which an autónomo or SL should meet them.
Read the guideVerifactu and SII: differences, who is obliged and why they do not add up
Verifactu vs SII: differences, who must use the SII, why it rules out Verifactu and what happens if your small SL joins the SII voluntarily.
Read the guideAbout these guides
There are four blocks. The quarterly and annual returns: 303, 130, 111 and 115, 349, 390, 347, 200 and 232. The duties of an SL: annual accounts, books, dividends, director pay and shareholder loans. Verifactu and mandatory e-invoicing. And the taxes of people who live or invest in Spain without being resident: modelo 210, tax residence, renting out and selling property.
Each guide opens with a quick answer, shows its review date and ends with FAQs. When the law changes, the guide changes, and we record the date we last re-checked each figure. The method is explained in how we verify, and the technical words in the glossary.