Alexander Navarro – Spence Clarke

Modelo 347 in Spain. A key tax reporting tool for detecting siscrepancies and undeclared activity in 2025

17/02/202612/02/2026 by Alexander Navarro

In Spain, businesses and self-employed individuals must comply with a range of tax reporting obligations, among which Form 347 (in Spanish known as Modelo 347) stands out as a key instrument for fiscal control. Far from being a mere administrative formality, this annual informative declaration allows the Spanish Tax Office (Agencia Tributaria) to detect inconsistencies, cross-check transactions between companies, and combat undeclared economic activity. For 2025, the form includes a notable update, making an understanding of its requirements more essential than ever.

Deductible Expenses for the Self-Employed in Spain: What Can Be INCLUDED and What Cannot

26/08/202515/08/2025 by Alexander Navarro

One of the most common areas of confusion for self-employed individuals in Spain is the distinction between deductible and non-deductible expenses. Understanding what can and cannot be claimed is essential for ensuring compliance with Spanish tax law while optimising tax efficiency. Even so, certain situations can be ambiguous and may give rise to interpretation challenges.

Have You Prepared Your Corporation Tax Declaration?

Companies in Spain are reminded that Corporation Tax Declarations must be filed by 25 July.

Submitting the declaration within the official deadline is important to remain compliant with Spanish tax regulations.

We are available to assist with the preparation, review, and filing of your Corporation Tax Declaration.

Have You Prepared Your Quarterly Business Tax Declarations?

The deadline for quarterly declarations for self-employed professionals (autónomos) and companies in Spain this month is as follows.

20 July – M111, M115, M123, M216, M202 (retentions/payments on account)

20 July – M130, M303, M349 (VAT related and business tax)

Please contact us if you would like assistance, as we can prepare and file the declarations on your behalf.

Have You Prepared Your Great Fortunes Tax Declaration?

Taxpayers in Spain who are subject to the Great Fortunes Tax are reminded that the declaration must be filed no later than 31 July.

Meeting the filing deadline is important in order to comply with Spanish tax obligations.

Our team is available to handle the preparation and submission of the declaration for you.