Spain · Income Tax

Spain capital gains tax: savings income rates (19%–28%), holding period, main residence exemption, reinvestment relief. Trigger on: "Spain CGT", "capital gains Spain", "Spain savings tax rate", "sell shares Spain", "IRPF capital gains", "Spain property CGT", "Spain investment gains", "Spain 19% capital gains".

Use this skill whenever asked about Spanish rental income taxation. Trigger on phrases like "rental income Spain", "alquiler IRPF", "rendimientos del capital inmobiliario", "rental deductions Spain", "60% reduction rental Spain", "non-resident rental Spain", "IBI deduction", "Modelo 100 rental", "vivienda turística", "imputación de rentas inmobiliarias", "valor catastral", "amortización inmueble", or any question about declaring rental income in Spain. This skill covers IRPF rental computation, deductible expenses, the 60% reduction for residential rental, non-resident flat rate, tourist rental, and imputed income for vacant properties. ALWAYS read this skill before touching any Spanish rental income work.

Use this skill whenever asked about Spanish Modelo 111 (quarterly withholdings on professional services). Trigger on phrases like "Modelo 111", "retenciones profesionales", "retención 15%", "retención 7%", "quarterly withholdings Spain", "IRPF withholding professionals", "Modelo 190", "certificado de retenciones", "pago fraccionado", "retenedor", or any question about withholding tax on payments to professionals in Spain. This skill covers Modelo 111 rates, filing deadlines, who must withhold, the relationship to Modelo 190 annual summary, interaction with Modelo 130, and compliance requirements. ALWAYS read this skill before touching any Spanish withholding tax work.

Use this skill whenever asked about Spanish regional tax deductions (deducciones autonomicas), IRPF deductions by Comunidad Autonoma, or territory-specific tax benefits. Trigger on phrases like "deducciones autonomicas", "deduccion por vivienda", "deduccion por familia numerosa", "deduccion por nacimiento", "deduccion Madrid", "deduccion Cataluna", "deduccion Valencia", "deducciones por discapacidad", "deducciones por alquiler", "deducciones IRPF por comunidad", "casilla AEAT", "territory deductions Spain", "regional tax credits Spain", "Ceuta Melilla deduction", "foral deductions", "Pais Vasco IRPF", "Navarra IRPF", "deduccion por donativo", "deduccion por guarderia", "deduccion por maternidad autonomica", or any question about which IRPF deductions apply in a specific Spanish territory. ALWAYS read this skill before advising on territory-specific deductions.

Use this skill whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades, IS), Modelo 200, Modelo 202 (pagos fraccionados), corporate tax rates in Spain, SL tax obligations, company formation tax, deducciones empresariales, bases imponibles negativas (BINs), reserva de capitalizacion, reserva de nivelacion, or foral corporate tax. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "nueva creacion", "empresa reducida dimension", "microempresa fiscal", "BINs", "compensacion perdidas sociedad", "pago fraccionado empresa", "ZEC Canarias", "bonificacion Ceuta Melilla sociedades", "I+D deduccion sociedades", "donativos sociedad", "resultado contable", or any question about computing or filing corporate income tax in Spain. ALWAYS read this skill before touching any Spanish corporate tax work.

Use this skill whenever asked about Spanish self-employed (autónomo) tax and social security obligations beyond IRPF computation. Trigger on phrases like "autonomo", "autónomo", "cuota de autonomos", "cuota seguridad social autonomo", "RETA", "tarifa plana", "alta autonomo", "baja autonomo", "cotizacion por ingresos reales", "obligaciones fiscales autonomo", "modelos autonomo", "Modelo 303", "Modelo 130", "Modelo 390", "Modelo 349", "calendario fiscal autonomo", "pluriactividad", "autonomo societario", "facturacion autonomo", "estimacion directa", "libro registro", "IGIC autonomo", "IPSI autonomo", "autonomo Canarias", "autonomo Ceuta Melilla", "cuanto paga un autonomo", or any question about the complete fiscal and social security picture for a self-employed worker in Spain. ALWAYS read this skill before advising on autónomo setup, ongoing obligations, or take-home pay calculations.

Final orchestrator skill that assembles the complete Spain filing package for Spain-resident self-employed individuals (autónomos). Consumes outputs from all Spain content skills (spain-vat-return for Modelo 303, es-income-tax for IRPF Modelo 100, es-social-contributions for RETA, es-estimated-tax for Modelo 130 pagos fraccionados) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Spain content skills listed above. Spain full-year residents only. Autónomos (self-employed individuals) only.

ALWAYS USE THIS SKILL when a user asks for help preparing their Spain tax returns AND mentions freelancing, self-employment, autónomo, working por cuenta propia, or independent professional activity. Trigger on phrases like "help me do my taxes", "prepare my Modelo 100", "I'm autónomo in Spain", "I'm a freelancer in Spain", "do my taxes as an autónomo", "prepare my IRPF return", or any similar phrasing where the user is a Spain-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Spain self-employed tax workflow -- every other skill in the stack (spain-vat-return, es-income-tax, es-social-contributions, es-estimated-tax, es-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Spain full-year residents only; autónomos (self-employed individuals) only.

Use this skill whenever asked about Spanish personal income tax (IRPF -- Impuesto sobre la Renta de las Personas Fisicas) for self-employed individuals (autonomos). Trigger on phrases like "how much tax do I pay in Spain", "IRPF", "Modelo 100", "Modelo 130", "pago fraccionado", "estimacion directa", "retencion", "autonomo tax", "rendimientos de actividades economicas", "gastos deducibles", "amortizacion", "minimo personal", "cuota autonomica", or any question about filing or computing income tax for a self-employed or freelance client in Spain. Covers IRPF progressive rates, Modelo 100 structure, estimacion directa normal vs simplificada, deductible expenses, depreciation, quarterly payments (Modelo 130), withholding (retenciones), regional surcharges, personal and family allowances, and interaction with IVA and Social Security. ALWAYS read this skill before touching any Spanish income tax work.

Use this skill whenever asked about Spanish estimated income tax payments (pagos fraccionados) for self-employed individuals (autonomos). Trigger on phrases like "Modelo 130", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "Modelo 131", or any question about quarterly income tax prepayment obligations under the IRPF. Covers the quarterly filing schedule (Apr 20, Jul 20, Oct 20, Jan 30), the 20% cumulative computation method, the 70% withholding exemption, penalties for late filing, and payment procedures. ALWAYS read this skill before touching any estimated tax work for Spain.