{"id":479,"date":"2026-10-14T00:10:10","date_gmt":"2026-10-13T22:10:10","guid":{"rendered":"https:\/\/ruizsogueroabogadas.com\/?page_id=479"},"modified":"2026-10-14T00:10:10","modified_gmt":"2026-10-13T22:10:10","slug":"fiscalidad-de-autonomos","status":"publish","type":"page","link":"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/fiscalidad-de-autonomos\/","title":{"rendered":"Tax compliance for the self-employed (aut\u00f3nomos)"},"content":{"rendered":"<a class=\"rs rs-saltar\" href=\"#contenido\">Skip to content<\/a>\n<header class=\"rs rs-cab\">\n<div class=\"rs-cab__in\">\n<a class=\"rs-cab__logo\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<nav class=\"rs-cab__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<div class=\"rs-cab__acc\">\n<nav class=\"rs-cab__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/479\" lang=\"es\" hreflang=\"es\">ES<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/479\" lang=\"en\" hreflang=\"en\" aria-current=\"true\">EN<\/a>\n<\/nav>\n<a class=\"rs-cab__cta\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Book a consultation<\/a>\n<button type=\"button\" class=\"rs-cab__menu\" aria-expanded=\"false\" aria-controls=\"rs-menu\" data-rs-abrir>\n<svg width=\"28\" height=\"18\" viewbox=\"0 0 28 18\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M1 2h26M1 9h26M1 16h26\"><\/path><\/svg>\n<span>Menu<\/span>\n<\/button>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"rs rs-menu\" id=\"rs-menu\" role=\"dialog\" aria-modal=\"true\" aria-label=\"Menu\" hidden>\n<div class=\"rs-menu__cab\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; 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display: inline-flex; align-items: center; min-height: 50px; padding: 0 24px; background: #2A2433; color: #FFFFFF; font-size: 15px; font-weight: 700\">Book your first consultation<\/a>\n<nav class=\"rs-menu__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation style=\"display: flex; gap: 18px; font-size: 13px; letter-spacing: 0.08em\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/479\" lang=\"es\" hreflang=\"es\" style=\"font-weight: 700\">ESPA\u00d1OL<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/479\" lang=\"en\" hreflang=\"en\" aria-current=\"true\" style=\"font-weight: 700\">ENGLISH<\/a>\n<\/nav>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<section class=\"rs\" id=\"contenido\" aria-labelledby=\"titulo\" style=\"background: #F3F0EB; border-bottom: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 60px\">\n<nav aria-label=\"Breadcrumb\" style=\"font-size: 13px; color: #5F5A66\"><a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\">Home<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#fiscal\">Tax<\/a><\/nav>\n<p style=\"margin: 26px 0 12px; font-size: 12px; font-weight: 700; letter-spacing: 0.16em; text-transform: uppercase; color: #5B4580\">Tax<\/p>\n<div style=\"display: flex; flex-wrap: wrap; align-items: center; gap: 16px 32px\">\n<h1 id=\"titulo\" style=\"margin: 0; max-width: 860px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: clamp(40px, 4.6vw, 64px); line-height: 1.04; color: #2A2433\">Tax compliance for the self-employed (aut\u00f3nomos)<\/h1>\n<span aria-hidden=\"true\" style=\"flex: 1 1 100px; height: 2px; background: #C9B8E8\"><\/span>\n<\/div>\n<p style=\"max-width: 780px; margin: 24px 0 18px; font-size: 19px; line-height: 1.6; color: #3E3946\">If you are self-employed, you must register with the Tax Agency before you start, generally file VAT and income tax prepayments every quarter, submit your annual return and comply with invoicing rules, which bring new obligations in 2027 and 2028. We keep track of your tax calendar, prepare and file your returns and let you know about any changes that affect you.<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #5F5A66\">By <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"font-weight: 600; color: #5B4580\">Elena Fern\u00e1ndez Ruiz<\/a>, ICAB member no. 43871 \u00b7 Updated on 14 October 2026<\/p>\n<\/div>\n<\/section>\n\n\n\n<section class=\"rs\" style=\"background: #FFFFFF\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 56px clamp(20px, 4vw, 40px) 88px; display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-start\">\n<article style=\"flex: 2 1 620px; min-width: 0; display: flex; flex-direction: column; gap: 52px\">\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">In brief<\/h2>\n<dl style=\"margin: 0; display: flex; flex-wrap: wrap; border-top: 1px solid #E4DFD7\">\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Who it is for<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Individuals who carry on a business or professional activity on their own account in Spain.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Quarterly deadlines<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">VAT and income tax prepayments: 1\u201320 April, July and October, and 1\u201330 January (art. 71.4 of the VAT Regulation and art. 111 of the IRPF Regulation).<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Where to file<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Online, through the Tax Agency's (Agencia Tributaria) e-office.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Fees<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">We quote them in the first consultation (\u20ac40), with the option to pay in instalments.<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">What it covers<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 14px\">\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Registration in the census of businesses and professionals on form 036 (modelo 036) before you start; the simplified form 037 was abolished on 3 February 2025.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Quarterly VAT return on form 303 and, unless you are exempted, the annual summary on form 390 in January.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Prepayments: form 130 (20% of net income) or form 131 (flat-rate scheme); not required for professionals with tax withheld on at least 70% of their income in the previous year.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Professionals: 15% withholding on invoices to businesses and professionals (7% in the first year and the next two); if you withhold tax yourself, forms 111, 115, 190 and 180.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Annual income tax return (form 100): anyone registered as self-employed at any point in the year must always file it.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Invoicing software that meets VERI*FACTU requirements before 1 July 2027 (companies, before 1 January 2027).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Mandatory B2B e-invoicing: if your volume of operations in the previous year did not exceed \u20ac8 million, 24 months after Order HAC\/1028\/2026 came into force (6 October 2026).<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Social Security: your contribution base is chosen according to your expected net income and later adjusted using the figures reported by the Tax Agency.<\/li>\n<\/ul>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 22px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">How we help you<\/h2>\n<ol style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column\">\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">1<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We study your activity<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We look at your activity, your clients, the VAT and income tax regimes that apply to you and whether tax is withheld from your invoices, and set your compliance calendar.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">2<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We handle your registration<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We file form 036 and explain how to issue your invoices, what details they must include and which records you must keep.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">3<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We file your returns<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We prepare and file on time the forms 303, 130, 111 or 115 that apply to you, the annual summaries and your income tax return.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7; border-bottom: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">4<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Follow-up<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We tell you about changes to invoicing rules, review your contribution base when your income changes and deal with any requests from the Tax Agency.<\/p><\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Frequently asked questions<\/h2>\n<div style=\"border-top: 1px solid #E4DFD7\">\n<details open=\"open\" style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Do I have to file an income tax return even if I earn little?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Yes. The Income Tax Law requires everyone who has been registered as self-employed with Social Security at any point in the year to file a return, regardless of how much they earned.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Can I apply 7% withholding on my invoices?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">Yes, in the year you start a professional activity and the following two years, provided you did not carry on any professional activity in the previous year. You must notify your clients, who will keep the signed notice.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">When must my invoicing software comply with VERI*FACTU?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">If you are self-employed and invoice with a computer system, before 1 July 2027; companies, before 1 January 2027. It does not apply if you do not use computerised invoicing or if you keep your VAT books through the Immediate Supply of Information (SII) system.<\/p>\n<\/details>\n<\/div>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 10px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 28px; line-height: 1.1; color: #2A2433\">Legislation<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; border-top: 1px solid #E4DFD7\">\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28925#a71\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 1624\/1992, VAT Regulation (art. 71)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6820#a109\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 439\/2007, Personal Income Tax Regulation (arts. 95 and 108 to 111)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-24840#df-4\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 1007\/2023 on requirements for invoicing software (VERI*FACTU)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2026-7295#df-4\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 238\/2026 on mandatory electronic invoicing between businesses and professionals<\/a><\/li>\n<\/ul>\n<\/div>\n<\/article>\n\n<aside style=\"flex: 1 1 300px; min-width: 0; display: flex; flex-direction: column; gap: 24px\">\n<div style=\"border: 1px solid #E4DFD7\">\n<img loading=\"lazy\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-elena-fernandez-ruiz.jpg\" width=\"720\" height=\"960\" decoding=\"async\" alt=\"Portrait of Elena Fern\u00e1ndez Ruiz\" style=\"display: block; width: 100%; height: 260px; object-fit: cover; object-position: 50% 16%\">\n<div style=\"padding: 22px 22px 24px\">\n<p style=\"margin: 0 0 6px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">Lawyer in charge<\/p>\n<p style=\"margin: 0 0 4px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 26px; line-height: 1.15\">Elena Fern\u00e1ndez Ruiz<\/p>\n<p style=\"margin: 0 0 16px; font-size: 14px; color: #5F5A66\">Tax \u00b7 ICAB member no. 43871<\/p>\n<div style=\"display: flex; flex-wrap: wrap; gap: 10px\">\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"display: inline-flex; align-items: center; min-height: 46px; padding: 0 18px; background: #2A2433; color: #FFFFFF; font-size: 14px; font-weight: 700\">Book a consultation<\/a>\n<a class=\"rs-boton-burdeos\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"display: inline-flex; 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