In Spain’s ever-evolving administrative landscape, few initiatives combine digital transformation and regulatory rigour as effectively as Verifactu. Scheduled to come into force in 2026, this system represents a decisive step towards transparency — and a fundamental shift in how businesses and the self-employed issue invoices and report to the tax authorities. Verifactu: What It Is … Read more
In Spain, businesses and self-employed individuals must comply with various tax reporting obligations. One of these is Modelo 347, an annual informative declaration required by the Spanish Tax Agency (Agencia Tributaria). This form is used to report transactions with third parties that exceed a specific threshold, ensuring greater transparency and preventing tax fraud. What Is … Read more
The informative M349 form includes a critical method for filing the declaration to the tax office for businesses involved in intra-community transactions. While it is generally filed monthly, there are specific rules and exceptions regarding its frequency. Below is a breakdown of the guidelines, along with practical examples to clarify the difference between monthly and … Read more
A brief foreword It will come as no surprise that Spain’s famously bureaucratic system has a truly rich array of tax forms that have to be filed by businesses and individuals. In this article we list and explain in brief terms the 20 odd most common tax forms that can apply to small scale businesses, … Read more
The tax regime introduced as part of the Nomad Visa has much wider application to those moving to Spain to live and work and does not just benefit online workers.
In this article we examine some oddities in the Spanish social security and income tax system for company directors/shareholders
Trying to understand wich country to pay social security is not easy and there are many pitfalls
The Spanish tax office is making extensive use of Big Data to track down tax avoiders, ad is having considerable success.
Claiming tax deductions for car costs for the self employed should be simple enough but, of course, it isn’t!
A summary of all the forms of economic help currently available to the self-employed under Covid-19 regulations
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