Guides, in plain words
Spanish taxes explained without jargon, with dates and official sources. Every guide shows its review date.
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: the modelo 036 before you start, the RETA registration and its 60 days, the contribution base and the cost of being late.
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 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 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 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 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 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 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 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 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 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 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 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 347: your annual report of operations with third parties
What modelo 347 is, who must file it and which operations are excluded. The 3,005.06 euro threshold, quarterly breakdown, February deadline and mismatches.
Read the guideModelo 349: invoicing EU clients from Spain
What modelo 349 is, who must file it and when: a guide for freelancers and companies in Spain invoicing EU clients without VAT. Deadlines, ROI and VIES.
Read the guideModelo 390: the annual VAT summary, box by box
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 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 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 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 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 new autónomos: €80 a month plus €8.56 MEI (€88.56 real), who qualifies, the minimum-wage extension and what comes after.
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 for autónomos: your July 2027 deadline explained
Verifactu for autónomos: your deadline is 1 July 2027. What it requires, why Excel stops working and the fixed 50,000 euro fine per year. BOE-verified.
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.
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