--- oa_review_kit: v1 guide_slug: es-social-contributions guide_version: es-social-contributions@2026-04-13T17:55:43.382Z archetype: payroll --- # Review kit: ES Social Contributions Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/es-social-contributions/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("ES Social Contributions", slug `es-social-contributions`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [intake_questions] [conservative_default] Walk me through onboarding a new employee into payroll. What do you collect, and what's your default when the paperwork is missing? 2. [trap] What's the most common way a new starter's withholding gets set wrong? 3. [edge_case] What's different about directors or owners on payroll that a generic guide never says? 4. [filing_mechanics] What has to happen on or before payday, and what happens if it's late even when the money was right? 5. [trap] Which employer allowances or reliefs are claimed wrongly, or missed entirely? What's the eligibility gotcha? 6. [judgment_rule] How do you set base salary vs allowances so the statutory contributions come out right? 7. [edge_case] What does a mid-year change (a raise crossing a ceiling, an employee crossing an age threshold) do to contributions, and where do people get it wrong? 8. [cross_check] What do you reconcile every month, and again at year-end? What must tie to what? 9. [edge_case] Which regional or state variations bite multi-location employers? 10. [filing_mechanics] Walk me through your deposit calendar. Which payment deadlines differ from filing deadlines? 11. [scope_gate] Ever refused or unwound a payroll client? What made it untouchable? 12. [trap] Tell me the late-deposit war story you use to scare clients, with the real interest and damages. ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: es-social-contributions guide_version: es-social-contributions@2026-04-13T17:55:43.382Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: es-social-contributions description: Use this skill whenever asked about Spanish self-employed social contributions (cuota de autonomos / RETA). Trigger on phrases like "cuota autonomos", "RETA", "social contributions Spain", "autónomo contributions", "how much do I pay as autonomo", "tarifa plana", "cese de actividad", "regularizacion cuotas", "base de cotización", "TGSS direct debit", "cuota mensual", or any question about Spanish self-employed social security. Also trigger when classifying bank statement transactions showing TGSS direct debits, cuota autonomos debits, or Seguridad Social payments. ALWAYS read this skill before touching any Spanish social contributions work. jurisdiction: ES domain: payroll tax_year: 2025 --- # es-social-contributions ## Section 1 -- Quick reference **Quick reference table** | Field | Value | | --- | --- | | Country | Spain | | Primary Legislation | LGSS; Real Decreto-ley 13/2022 (income-based system) | | Supporting Legislation | Orden PJC/178/2025 (2025 rates); Ley 20/2007 (Estatuto Trabajo Autonomo); Ley 35/2006 IRPF | | Tax Authority | Tesoreria General de la Seguridad Social (TGSS) | | Currency | EUR only | | Total contribution rate (2025) | 31.40% | | Tarifa plana (new autonomos) | EUR 80/month (first 12 months) | | Payment frequency | Monthly (last business day of current month) | | Payment method | Domiciliacion bancaria (direct debit) -- mandatory | | 15 income tranches | Tranche 1 (<=EUR 670/mo) to Tranche 15 (>EUR 6,000/mo) | | Maximum base (2025) | EUR 4,909.50/month | | Autonomo societario minimum | EUR 1,000.00/month | | Base change windows | 6 per year (Feb, Apr, Jun, Aug, Oct, Dec) | | Regularisation | Automatic after IRPF filing | | Contributor | Open Accountants | | Validated by | Pending -- requires sign-off by qualified asesor fiscal | | Validation date | Pending | **Read this whole section before computing or classifying anything.** **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown persona fisica vs societario | Ask -- minimum base rules differ | | Unknown net income estimate | STOP -- income estimate required for tranche | | Unknown whether first-time autonomo | Ask -- tarifa plana eligibility | | Unknown 7% vs 3% deduction | Apply 7% (persona fisica default); 3% for societarios | ### Required inputs **Minimum viable** -- type (persona fisica or societario), estimated monthly net income (rendimientos netos), and whether first registration. **Recommended** -- bank statements showing TGSS debits, date of alta, prior RETA registration history, IRPF declaration. **Ideal** -- complete IRPF data, TGSS Informe de Bases de Cotizacion, alta/baja history. ### Refusal catalogue - **R-ES-SC-1 -- Disability regimes** — Trigger: client has disability affecting contribution rates. Message: "Disability contribution regimes require case-specific TGSS assessment. Escalate." - **R-ES-SC-2 -- Cross-border posted workers** — Trigger: client posted from another EU country. Message: "EU social security coordination applies. Escalate." - **R-ES-SC-3 -- Mutuas MATEPSS specifics** — Trigger: client asks about specific Mutua benefits or coverage details. Message: "Mutua-specific benefit calculations are out of scope. Contact the relevant Mutua." ## Section 3 -- Payment pattern library This is the deterministic pre-classifier for bank statement transactions related to RETA contributions. ### 3.1 TGSS direct debits (monthly cuota) **TGSS direct debits (monthly cuota)** | Pattern | Treatment | Notes | | --- | --- | --- | | TGSS, TESORERIA GENERAL | EXCLUDE -- RETA cuota | Monthly autonomo contribution | | SEGURIDAD SOCIAL, SS | EXCLUDE -- RETA cuota | Alternative description | | CUOTA AUTONOMOS | EXCLUDE -- RETA cuota | Explicit cuota reference | | RETA, REG ESP TRAB AUTONOMOS | EXCLUDE -- RETA cuota | Regime name reference | | DOMICILIACION TGSS | EXCLUDE -- RETA cuota | Direct debit description | ### 3.2 Regularisation payments (TGSS demands additional cuotas) **Regularisation payments** | Pattern | Treatment | Notes | | --- | --- | --- | | TGSS REGULARIZACION | EXCLUDE -- RETA regularisation | Additional cuotas demanded after IRPF filing | | TGSS COMPLEMENTO | EXCLUDE -- RETA adjustment | Adjustment to provisional base | ### 3.3 TGSS refunds (overpayment) **TGSS refunds** | Pattern | Treatment | Notes | | --- | --- | --- | | TGSS DEVOLUCION | EXCLUDE -- RETA refund | Refund of excess cuotas | | TGSS REINTEGRO | EXCLUDE -- RETA refund | Same | ### 3.4 Tarifa plana payments **Tarifa plana payments** | Pattern | Treatment | Notes | | --- | --- | --- | | TGSS (amount ~EUR 80) | EXCLUDE -- tarifa plana cuota | Consistent EUR 80/month = tarifa plana | ### 3.5 Tax authority (NOT RETA) **Tax authority patterns** | Pattern | Treatment | Notes | | --- | --- | --- | | AEAT, AGENCIA TRIBUTARIA | EXCLUDE -- income tax/VAT | Not social contributions | | HACIENDA | EXCLUDE -- tax | Not RETA | | IVA, IRPF (tax reference) | EXCLUDE -- tax | Not RETA | ### 3.6 Employee social security (employer obligations) **Employee social security patterns** | Pattern | Treatment | Notes | | --- | --- | --- | | TGSS REGIMEN GENERAL | EXCLUDE -- employee SS | Employer's obligation for employees, not the autonomo's own RETA | | TC1, TC2 (payroll references) | EXCLUDE -- payroll SS | Employer obligations | ## Section 4 -- Worked examples Six bank statement classifications for a hypothetical Spanish self-employed web developer. ### Example 1 -- Standard monthly RETA cuota (TGSS direct debit) **Input line:** `30.04.2025 ; TGSS TESORERIA GENERAL ; ADEUDO ; CUOTA AUTONOMOS ABR 2025 ; -425.85 ; EUR` **Reasoning:** Matches "TGSS" + "CUOTA AUTONOMOS" (pattern 3.1). Amount EUR 425.85 = Tranche 10 minimum base (EUR 1,356.21) x 31.40%. Monthly RETA cuota for April 2025, debited on last business day of April. Exclude from VAT. **Classification:** EXCLUDE -- RETA cuota. 100% deductible as gasto deducible in IRPF. ### Example 2 -- Tarifa plana cuota (new autonomo) **Input line:** `31.03.2025 ; TGSS ; ADEUDO ; CUOTA TARIFA PLANA MAR ; -80.00 ; EUR` **Reasoning:** Matches "TGSS" (pattern 3.1). Amount EUR 80.00 = tarifa plana flat rate. New autonomo in first 12 months. Covers all contingencies. **Classification:** EXCLUDE -- tarifa plana RETA cuota. Deductible (EUR 80 x 12 = EUR 960/year). ### Example 3 -- Regularisation demand from TGSS **Input line:** `25.09.2025 ; TGSS REGULARIZACION ; ADEUDO ; COMPLEMENTO CUOTAS 2024 ; -2,413.54 ; EUR` **Reasoning:** Matches "TGSS REGULARIZACION" (pattern 3.2). After 2024 IRPF filing, TGSS determined actual income placed the autonomo in a higher tranche than the provisional base used. This is the additional cuotas demanded. Due by last day of month following notification. **Classification:** EXCLUDE -- RETA regularisation demand. Deductible in 2025 (year paid, not 2024). ### Example 4 -- TGSS refund (overpaid cuotas) **Input line:** `15.10.2025 ; TGSS DEVOLUCION ; ABONO ; DEVOLUCION CUOTAS 2024 ; +1,907.45 ; EUR` **Reasoning:** Matches "TGSS DEVOLUCION" (pattern 3.3). TGSS refunding excess cuotas because actual income was in a lower tranche. This is a CREDIT. Taxable as income in the IRPF year received (2025). **Classification:** EXCLUDE from VAT. Taxable income in 2025 IRPF (refund of previously deducted cuotas). ### Example 5 -- AEAT tax payment (NOT RETA) **Input line:** `20.04.2025 ; AGENCIA TRIBUTARIA ; ADEUDO ; PAGO FRACCIONADO IRPF ; -1,500.00 ; EUR` **Reasoning:** Matches "AGENCIA TRIBUTARIA" (pattern 3.5). This is a quarterly IRPF instalment (pago fraccionado), NOT a social contribution. Do not classify as RETA. **Classification:** EXCLUDE -- income tax. NOT RETA. ### Example 6 -- Employer TGSS payment (not autonomo's own RETA) **Input line:** `30.04.2025 ; TGSS REGIMEN GENERAL ; ADEUDO ; SS EMPLEADOS ABR ; -2,800.00 ; EUR` **Reasoning:** Matches "TGSS REGIMEN GENERAL" (pattern 3.6). This is the employer's social security obligation for their employees under the General Regime. It is NOT the autonomo's own RETA cuota. **Classification:** EXCLUDE -- employer SS for employees. Not the autonomo's personal RETA contribution. ### Rule 1 -- Net income formula for tranche determination - **Net income formula** — Rendimientos netos = Ingresos computables - Gastos deducibles Rendimientos netos RETA = Rendimientos netos - 7% deduccion generica (3% for societarios) Monthly net = Rendimientos netos RETA / 12 ### Rule 2 -- 2025 tranche table (15 tranches) **Tabla Reducida (Tranches 1-3)** and **Tabla General (Tranches 4-15)**. **Tabla Reducida (Tranches 1-3)** | Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) | | --- | --- | --- | --- | | 1 | <= 670 | 653.59 | ~200 | | 2 | 670.01-900.00 | 718.95 | ~220 | | 3 | 900.01-1,125.90 | 849.67 | ~260 | **Tabla General (Tranches 4-15)** | Tranche | Monthly Net (EUR) | Min. Base (EUR) | Approx. Min. Cuota (EUR/month) | | --- | --- | --- | --- | | 4 | 1,125.91-1,300.00 | 950.98 | ~291 | | 5 | 1,300.01-1,500.00 | 960.78 | ~294 | | 6 | 1,500.01-1,700.00 | 960.78 | ~294 | | 7 | 1,700.01-1,850.00 | 1,143.79 | ~350 | | 8 | 1,850.01-2,030.00 | 1,209.15 | ~370 | | 9 | 2,030.01-2,330.00 | 1,274.51 | ~390 | | 10 | 2,330.01-2,760.00 | 1,356.21 | ~415 | | 11 | 2,760.01-3,190.00 | 1,437.91 | ~440 | | 12 | 3,190.01-3,620.00 | 1,519.61 | ~465 | | 13 | 3,620.01-4,050.00 | 1,601.31 | ~490 | | 14 | 4,050.01-6,000.00 | 1,732.03 | ~530 | | 15 | > 6,000.00 | 1,928.10 | ~590 | - **Maximum base for all tranches** — EUR 4,909.50/month ### Rule 3 -- Contribution rate breakdown (2025) **Contribution rate breakdown (2025)** | Concept | Rate | | --- | --- | | Contingencias comunes | 28.30% | | Contingencias profesionales | 1.30% | | Cese de actividad | 0.90% | | Formacion profesional | 0.10% | | MEI | 0.80% | | **Total** | **31.40%** | ### Rule 4 -- Cuota formula - **Cuota mensual formula** — Cuota mensual = Base de cotizacion elegida x 31.40% ### Rule 5 -- Tarifa plana - **Tarifa plana rule** — EUR 80/month for first 12 months. Extendable 12 more months if first-year income < SMI. Eligibility: no RETA registration in prior 2 years (3 years if previously received tarifa plana). Must apply at time of alta. ### Rule 6 -- Autonomo societario minimum - **Autonomo societario minimum** — EUR 1,000/month regardless of tranche. Min cuota: ~EUR 314/month. ### Rule 7 -- Payment schedule - **Payment schedule** — Monthly. Due: last business day of current month. Mandatory domiciliacion bancaria. Late surcharge: 10% first month, 20% thereafter. ### Rule 8 -- Base change windows (6 per year) - **Base change windows** — Submit by: end Feb (effective 1 Mar), end Apr (1 May), end Jun (1 Jul), end Aug (1 Sep), end Oct (1 Nov), end Dec (1 Jan). ### Rule 9 -- Annual regularisation (automatic) - **Annual regularisation** — After IRPF filed, TGSS compares actual vs provisional. Underpayment: TGSS demands additional cuotas. Overpayment: TGSS refunds automatically. Additional cuotas deductible in year paid. Refunds taxable in year received. ### Rule 10 -- Tax deductibility - **Tax deductibility** — RETA cuotas: 100% deductible as gasto deducible in IRPF. Tarifa plana cuotas: also deductible. Late surcharges and penalties: NOT deductible. ### T2-1 -- Pluriactividad (simultaneous employment + RETA) **Trigger:** Client works as employee (Regimen General) and self-employed (RETA) simultaneously. **Issue:** Must pay into both regimes. Reduction in RETA base may apply if combined contributions exceed thresholds. Potential 50% refund of excess. **Action:** Flag for reviewer -- case-specific calculation required. ### T2-2 -- Autonomo over age 47 **Trigger:** Client aged 47+ wants specific base election. **Issue:** Transitional provisions from pre-2023 system may restrict base choice. **Action:** Flag for reviewer. ### T2-3 -- Large regularisation demand **Trigger:** TGSS demands significant additional cuotas (estimated tranche far below actual). **Issue:** Payment due by last day of month following notification. Aplazamiento possible. **Action:** Flag for reviewer to advise on aplazamiento and whether income estimate was reasonable. ### T2-4 -- Mid-year alta (pro-rata) **Trigger:** Client registers mid-month. **Issue:** First month cuota pro-rated from date of alta. Tarifa plana runs from exact alta date, not first of month. **Action:** Confirm exact alta date. ### T2-5 -- Tarifa plana extension rejected **Trigger:** First-year income exceeded SMI. **Issue:** Extension denied. From month 13, full tranche-based cuota applies. **Action:** Confirm income level and transition to full cuota. ## Section 7 -- Excel working paper template SPAIN RETA CONTRIBUTIONS -- WORKING PAPER Client: [name] Tax Year: [year] Prepared: [date] INPUT DATA Type: [Persona fisica / Autonomo societario] Gross annual revenue: EUR [____] Deductible expenses: EUR [____] Net income before deduction: EUR [____] Generic deduction (7%/3%): EUR [____] Net income for RETA: EUR [____] Monthly net: EUR [____] Applicable tranche: [____] Tarifa plana eligible: [YES/NO] Date of alta: [____] CUOTA COMPUTATION Chosen base (min of tranche): EUR [____] Rate: 31.40% Monthly cuota: EUR [____] Annual cuota (12 months): EUR [____] OR TARIFA PLANA Monthly cuota: EUR 80.00 Annual (12 months): EUR 960.00 REGULARISATION ESTIMATE Actual tranche (post-IRPF): [____] Actual min base: EUR [____] Difference per month: EUR [____] Annual adjustment: EUR [____] Direction: [DEMAND / REFUND] IRPF DEDUCTIBILITY Total cuotas paid: EUR [____] Deductible as gasto deducible: EUR [____] REVIEWER FLAGS [List any Tier 2 flags] ## Section 8 -- Bank statement reading guide ### How RETA payments appear on Spanish bank statements **TGSS direct debits:** - Description: "TGSS", "TESORERIA GENERAL", "SEGURIDAD SOCIAL", "CUOTA AUTONOMOS" - Timing: Last business day of each month (current month payment) - Amount: Consistent monthly amount (unless base changed) - Tarifa plana: exactly EUR 80.00 **Regularisation payments:** - Description: "TGSS REGULARIZACION", "COMPLEMENTO CUOTAS" - Timing: After IRPF filing (typically Sep-Dec) - Amount: Can be large if tranche mismatch **Refunds:** - Description: "TGSS DEVOLUCION", "TGSS REINTEGRO" - Direction: CREDIT (incoming) - Amount: Varies **Key identification tips:** 1. RETA is MONTHLY, not quarterly -- look for consistent end-of-month debits 2. EUR 80 monthly = tarifa plana (new autonomo) 3. Amounts around EUR 200-600 = standard tranche cuotas 4. AEAT debits are tax, not social security 5. "REGIMEN GENERAL" debits are employer SS for employees, not the autonomo's RETA ## Section 9 -- Onboarding fallback If the client provides only a bank statement: 1. **Scan for TGSS debits** -- identify monthly pattern and amount 2. **Identify tarifa plana** -- consistent EUR 80/month indicates new autonomo 3. **Estimate tranche from cuota amount:** - ~EUR 200 = Tranche 1 - ~EUR 300 = Tranche 4-6 - ~EUR 400-415 = Tranche 9-10 - ~EUR 530 = Tranche 14 - ~EUR 590 = Tranche 15 4. **Look for regularisation** -- large TGSS debit or credit mid-year 5. **Flag:** "RETA tranche estimated from cuota amount on bank statement. Actual income and chosen base have not been independently verified. Reviewer must confirm before IRPF filing." ## Section 10 -- Reference material ### Net income example **Net income example** | Item | EUR | | --- | --- | | Gross annual revenue | 48,000 | | Deductible expenses | 12,000 | | Net before deduction | 36,000 | | 7% generic deduction | 2,520 | | Net for RETA | 33,480 | | Monthly | 2,790 | | Tranche | 11 (EUR 2,760.01-3,190.00) | | Min base | EUR 1,437.91 | | Min cuota | ~EUR 451/month | ### Cese de actividad (cessation benefit) - **Cese de actividad benefit** — 70% of average contribution base of last 12 months. 4-24 months duration. Must have 12 months continuous contribution in prior 24. Voluntary cessation does NOT qualify. ### IT (sick leave) coverage - **IT coverage** — Days 4-20: 60% of regulatory base. Day 21+: 75%. Days 1-3 not covered. Higher chosen base = higher daily benefit. ### Test suite Persona fisica, monthly net EUR 2,100. -> Tranche 9. Min base EUR 1,274.51. Cuota: EUR 400.20/month. New autonomo, tarifa plana. -> EUR 80/month for 12 months. Societario, monthly net EUR 800. -> Societario minimum EUR 1,000. Cuota: EUR 314/month. High earner, monthly net EUR 8,000. -> Tranche 15. Min base EUR 1,928.10. Cuota: EUR 605.42/month. Regularisation underpaid: chose Tranche 5 (EUR 960.78), actual Tranche 13 (EUR 1,601.31). -> Additional EUR 201.13/month = EUR 2,413.54/year. Regularisation overpaid: chose Tranche 10 (EUR 1,356.21), actual Tranche 3 (EUR 849.67). -> Refund EUR 158.95/month = EUR 1,907.45/year. Net income calc: EUR 60,000 gross, EUR 15,000 expenses. -> EUR 41,850 after 7%. Monthly EUR 3,487.50. Tranche 12. Min cuota EUR 477.16. Deductibility: paid EUR 4,800 cuotas. -> 100% deductible in IRPF. ### Prohibitions - NEVER compute without knowing persona fisica vs societario - NEVER use gross income for tranche -- always apply 7%/3% deduction first - NEVER tell client they can avoid RETA once registered - NEVER present tarifa plana as automatic -- must apply at alta - NEVER ignore regularisation - NEVER advise on pluriactividad without reviewer - NEVER present cuotas as exact without specifying chosen base - NEVER confuse monthly payment with quarterly - NEVER advise late surcharges are deductible - NEVER compute IT benefits without knowing actual base of month prior to baja ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal, gestor administrativo, or equivalent licensed practitioner in Spain) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes. ## Talk to a verified accountant This skill is a tool, not an engagement. Every taxpayer's situation is different, and the rules in the skill may not match your specific facts. To speak with one of the licensed accountants who verifies skills for your jurisdiction — **no liability on either side until you and the accountant sign a formal engagement letter** — book a free 30-minute call: **→ [Book a call](https://calendly.com/openaccountants-info/30min)** We'll route you to the named verifier covering your country or state. 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