Self-Employed
How bracket-based contributions work and what goes in each quarterly return.
The Spanish contribution base for autónomos: what it is and how to choose it
Since 2023 the Spanish self-employed base follows your net income, not your choice. The full 2026 bracket table, and what each base you pick really costs you.
7 min readWhat a company-owner autónomo is in Spain
A company-owner autónomo is someone who controls the company they work for. Spanish law sets three thresholds, and between them the burden of proof moves.
9 min readWhat a family collaborator is in Spain
A family collaborator is the relative who works in the business. The four conditions that decide it are not in the article that includes them, but in 12.1.
9 min readWhat the modelo 303 is: Spain's quarterly VAT return, box by box
The modelo 303 has two deadlines that are not the same date: filing and direct debit. Who files it, what goes in every box, and when each date actually falls.
11 min readWhat the modelo 130 is: Spain's quarterly income-tax instalment, box by box
The modelo 130's figures are cumulative for the year, not for the single quarter. Who is exempt under the 70 % rule, and exactly what goes in each box.
11 min readSpain's módulos regime: who can still use it
What Spain's módulos regime is and which limits actually apply in 2026. Why filing a form 130 in April renounces it for three years.
6 min readWhat the Spanish modelo 111 is: withholding tax, box by box
The modelo 111's fourth quarter is due on 20 January, not the 30th. Who files it, the withholding rate for each income key and exactly what goes in each box.
14 min readThe income codes on Spanish form 190, and why it does not match your 111s
Spanish form 190 is not meant to add up to your four form 111 filings. The twelve income codes, which ones need a sub-code, and the sum that explains the gap.
14 min readWhat Spanish form 390 is and who is exonerated
Nothing is paid with form 390: its job is to match your four form 303 filings. Why closing a business hands the form back, and when it is really due each year.
13 min readWhat Spanish form 347 is and who has to file it
Your form 347 figure can legitimately differ from your supplier’s. Who has to file, who is excluded, and how the €3,005.06 threshold is really measured.
19 min readIntra-EU VAT in Spain: when the invoice carries no VAT
Since 2020 the intra-EU VAT exemption depends on having filed form 349. When a sale to the EU carries no VAT, when it does, and how the reverse charge works.
13 min readWhat a Spanish comunidad de bienes is, and how it is taxed
A comunidad de bienes pays no tax: its income is attributed to the members. How it is split, what form 184 declares, and when it really falls due.
12 min readThe Spanish IAE activity code: what it is and how it is chosen
Almost nobody actually pays the Spanish IAE, and one article explains why. What a heading is, how the three sections run, and what one quota lets you do.
8 min readWhat Verifactu is, and who it covers
What Verifactu is, who it covers and from when, with the 2027 dates. It is not e-invoicing: a different act, a different ministry, no date.
12 min readThe Spanish VAT equivalence surcharge, and who it lands on
The equivalence surcharge is paid by the retailer to their supplier and cannot be charged to the customer. Who is in it, the four rates, and when it pays.
9 min read
The content is educational and does not constitute financial advice.