Knowledge base
Rules, figures and deadlines for autónomos and SLs in Spain, with the law quoted from BOE, AEAT, DGT and TGSS. gestor computes with these rules.
Reference, not tax advice. Check every figure in the AEAT Sede before you sign.
- IVA and invoicing for autónomos and SLs: rules, casillas and deadlinesIVA does not depend on the régimen Beckham, on the autonomous community (Valencia/Asturias) or on the legal form (autónomo/SL): the rules are the same. The…
- IRPF for autónomos in Spain: rules, figures and Modelo 130Scope: an individual who is tax resident in Spain, ordinary IRPF, economic activity under simplified direct estimation (EDS). This is not the calculation of…
- Beckham Law (art. 93 LIRPF) for autónomos and SL directorsBeckham = a tax resident in Spain who, by option, pays IRPF under the IRNR rules for income obtained «without the mediation of a permanent establishment»…
- RETA: social security contributions for autónomos in SpainRETA is a personal obligation of the autónomo. It is not a tax of the SL. Since 01.01.2023 the system of real income (rendimientos reales) applies. The…
- Sociedad Limitada with one shareholder-director: taxes and reportingThe IS (Impuesto sobre Sociedades, corporate income tax) is paid by the SL itself, not by the shareholder. The general rate is 25 %. For a «microenterprise»…
- Spanish tax filing calendar 2026 for autónomos and SLsChecked against the available primary sources as of 08.10.2026. The income year (ejercicio) and the filing year are separate fields. Annual returns for the…
- Visas, residence, taxes and social security for autónomos in SpainEntrepreneur: art. 93.1.b).3.º admits «carrying out in Spain an economic activity classified as an entrepreneurial activity, in accordance with the…
Guides
- Digital nomad residence in Spain 2026Conditions, timeline for applying from Spain or at a consulate, document checklist. In Russian.
- Spanish startup residence permit 2026Documents, UGE and ENISA application, business plan template, procedure and timeline. In Russian.
gestor calculates; you file yourself in the Sede AEAT. Not tax advice.github.com/gestor-es/gestor-es · MIT