Tax & Compliance
In-depthWorking as an Employee and Self-Employed in 2026
How to combine employment and self-employment in 2026: registration, double contributions, excess refunds, income tax and benefits.
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Tax regulations, compliance, and obligations
39 all articles
Tax & Compliance
In-depthIAE activity codes: how to choose yours without getting it wrong
A guide to choosing your IAE activity code: sections, 15% or 7% withholding, exemptions, the AEAT search tool and the mistakes that force you to amend form 036.
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Tax & Compliance
In-depthObligations of the Self-Employed in the Canary Islands: 2026 Checklist
2026 checklist for the self-employed in the Canary Islands: registration, IGIC, forms 420 and 415, income tax, RETA contributions and VeriFactu.
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Tax & Compliance
E-invoicing mandates across Europe: 2026 tracker
A country-by-country tracker of EU e-invoicing mandates — ViDA, EN16931, Peppol, and what to check before you invoice cross-border.
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Tax & Compliance
Working remotely from the Canary Islands: tax guide
Residency, IGIC vs VAT, the digital nomad visa and the Beckham regime: what remote workers actually owe when based in the Canary Islands.
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Tax & Compliance
Depreciation tables for self-employed workers in 2026: complete guide
Depreciation rates in force in 2026 for self-employed workers: simplified table, Corporate Income Tax table, unrestricted depreciation and examples.
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Tax & Compliance
Reverse charge VAT in Spain: when it applies and how to invoice
Learn when reverse charge VAT applies in Spain and how to issue a VAT-free invoice, with an intra-EU case study and required wording.
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Tax & Compliance
In-depthCash-accounting VAT: a guide to the special cash accounting scheme
What the special VAT cash accounting scheme is, who can join it (€2m limit), how taxation on payment works and which formal obligations it requires.
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Tax & Compliance
In-depthMandatory VAT and personal income tax registers
VAT and personal income tax registers the AEAT requires by scheme, what to record, deadlines, article 200 LGT penalties and how to automate them in 2026.
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Tax & Compliance
In-depthSelling to the Canary Islands: No VAT, 7% IGIC, DUA
Your Canary Islands sale is outside EU VAT. Here is who pays the 7% IGIC, who clears the DUA and the wording your invoice needs.
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Tax & Compliance
IGIC Rates 2026: The Complete Table by Product
Every IGIC rate in force in 2026, explained by product: zero rate, reduced rate, general 7% rate, increased rates, and special rate, with examples.
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Tax & Compliance
VIES: How to Validate an EU Client's VAT Number
Validate an EU client's VAT number in VIES before invoicing without VAT, with a worked example covering ROI and Spain's Modelo 349.
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Tax & Compliance
How to invoice US clients from Spain: 2026 guide
No Spanish VAT, a W-8BEN form, and an invoice in USD. Everything a Spain-based freelancer or company needs to bill US clients correctly.
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Tax & Compliance
In-depthHow to invoice a Swedish client from Spain (2026)
A Spain-based freelancer's guide to billing a Swedish company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration, modelo 349 and OSS.
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Tax & Compliance
In-depthHow to invoice a Swiss client from Spain (2026)
A Spain-based freelancer's guide to billing a Swiss client: no Spanish VAT by place-of-supply, no modelo 349 or VIES, and invoicing in Swiss francs (CHF).
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Tax & Compliance
How to invoice a UK client from Spain (2026)
Invoice a UK client from Spain in 2026: no Spanish VAT (UK is third country since 1 Jan 2021), no Modelo 349, no VIES, no IRPF withholding, pay in GBP.
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Tax & Compliance
Modelo 200 Spain 2026: Filing Guide, Rates & Deadlines
Modelo 200 is Spain's corporate income tax return. Due 25 calendar days after 6 months from year-end. Who files, tax rates, and the key boxes.
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Tax & Compliance
Q2 tax checklist in Spain: file without surprises
Which Spanish returns you file for Q2 based on your regime, in what order, and the mistakes that cost money. Deadline: July 20, direct debit by the 15th.
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Tax & Compliance
In-depthHow to invoice a client in Mexico from Spain (2026)
A Spain-based freelancer's guide to billing a Mexican client: no Spanish VAT, the Spain-Mexico tax treaty, withholding caps and invoicing in pesos.
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Tax & Compliance
In-depthHow to invoice a US client from Spain (2026)
A Spain-based freelancer's guide to billing a US company: no Spanish VAT, no modelo 349 or VIES, invoicing in dollars and the W-8BEN form.
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Tax & Compliance
How to invoice a client in Portugal (2026)
Invoice a Portuguese client without Spanish VAT in 2026: register on ROI (Modelo 036), check VIES, add reverse charge, declare on Modelo 349 (key S).
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Tax & Compliance
Modelo 111: Spanish IRPF withholding, deadlines and 2026 boxes
Modelo 111 reports Spanish IRPF withholdings on payroll, professional invoices and prizes. See 2026 deadlines, boxes 01–30 and current rates.
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Tax & Compliance
How to invoice a Polish client from Spain (2026)
A Spain-based freelancer's guide to billing a Polish company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration, modelo 349 and OSS.
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Tax & Compliance
How to invoice a Dutch client from Spain (2026)
A Spain-based freelancer's guide to billing a Netherlands company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration and modelo 349.
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Tax & Compliance
How to invoice an Italian client from Spain (2026)
A Spain-based freelancer's guide to billing an Italian company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration, modelo 349 and OSS.
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Tax & Compliance
How to invoice a client in Ireland (2026)
A 2026 guide to invoicing an Irish client from Spain: no-VAT invoice, reverse charge, ROI registration, VIES, Modelo 349, the IE vs XI trap and the OSS.
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Tax & Compliance
How to invoice a client in France from Spain (2026)
A 2026 guide for Spain-based freelancers billing France: reverse charge, ROI registration, VIES validation, Modelo 349 and OSS, step by step.
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Tax & Compliance
In-depthHow to invoice a Belgian client from Spain (2026)
A Spain-based freelancer's guide to billing a Belgian company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration, modelo 349 and OSS.
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Tax & Compliance
How to invoice a German client from Spain (2026)
A Spain-based freelancer's guide to billing a German company: no Spanish VAT, the reverse-charge note, VIES validation, ROI registration, modelo 349 and OSS.
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Tax & Compliance
Kit Digital 2026: Is the Grant Still Open?
Spain's Kit Digital closed applications on 31 October 2025; only justification remains. See what Order TDF/39/2026 changed and what to do next.
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Tax & Compliance
In-depthModelo 349 & VAT OSS: Cross-Border Invoicing from Spain (2026 Guide)
A guide to invoicing EU clients from Spain with ROI registration, VIES validation, Modelo 349, and OSS rules for cross-border sales in 2026.
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Tax & Compliance
E-Invoicing in Spain for Foreigners: 2026 Survival Guide
Moving a business to Spain or selling here as a foreigner? Understand mandatory e-invoicing, B2B/B2G rules, deadlines, and the tools that work in English.
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Tax & Compliance
Canary Islands Business Guide for Foreigners: IGIC and ZEC (2026)
Thinking of basing your business in the Canary Islands? Understand IGIC, the ZEC 4% regime, invoicing rules, and compliance for foreign founders in 2026.
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Tax & Compliance
In-depthMandatory e-invoicing in Spain: RD 238/2026 explained
Spain's B2B e-invoicing rules now exist: RD 238/2026. Deadlines by tier (Oct 2027 and Oct 2028), formats, mandatory statuses and the order that triggers them.
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Tax & Compliance
In-depthPeppol e-invoice 2026: Guide for businesses in Europe
Discover how the Peppol e-invoice network is changing B2B in Europe. Get ready for the future of e-invoicing with this direct guide.
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In-depthPeppol e-Invoicing 2026: Guide for Businesses in Europe
Discover how the Peppol e-invoicing network is changing B2B in Europe. Prepare for the future of e-invoicing with this straightforward guide.
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Tax & Compliance
In-depthIGIC vs IVA Canary Islands 2026: Rates & What to Charge
IGIC is the Canary Islands' consumption tax, replacing IVA: 7% general rate vs 21%. Who pays it, how to invoice, REPEP and 2026 rules explained.
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Tax & Compliance
In-depthSelf-Employed Contributions 2026: Brackets and How to Calculate
Self-employed contribution 2026: contribution brackets, bases €653.59–€1,928.10, total rate 31.50% and minimum €205.88, per Order PJC/297/2026.
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Tax & Compliance
In-depthQuarterly Taxes for Freelancers: Form 1040-ES Guide
A complete guide for U.S. freelancers on quarterly estimated taxes: deadlines, safe harbor, calculation, penalties, and the IRS.
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