Spain · Income Tax

Spain capital gains tax (ganancias y perdidas patrimoniales) under the IRPF savings base: which gains are savings income and which stay in the general base, the savings scale and its state and autonomous halves, holding period, the main residence exemption and reinvestment relief with the mortgage principal that comes off the amount to reinvest, the over 65 main home exemption, the over 65 life annuity route and its ceiling, the abatement coefficients for assets bought before 1995 and their cumulative transfer value ceiling, the order in which losses are set off and carried forward, the repurchase windows that defer a loss, Ceuta and Melilla, and non resident gains on Modelo 210 with the buyer's withholding on Modelo 211. Trigger on: "Spain CGT", "capital gains Spain", "Spain savings tax rate", "sell shares Spain", "IRPF capital gains", "Spain property CGT", "Spain investment gains", "Spain capital gains rate", "Spain non resident capital gains", "ganancias patrimoniales", "exencion por reinversion vivienda habitual", "coeficientes de abatimiento", "renta vitalicia mayores de 65".

Use this Guide whenever asked about Spanish rental income taxation. Trigger on phrases like "rental income Spain", "alquiler IRPF", "rendimientos del capital inmobiliario", "rental deductions Spain", "reduction for letting a home Spain", "zona de mercado residencial tensionado", "non-resident rental Spain", "IBI deduction", "Modelo 100 rental", "Modelo 210 alquiler", "retencion alquiler Modelo 115", "vivienda turistica", "imputacion de rentas inmobiliarias", "valor catastral", "amortizacion inmueble", or any question about declaring rental income in Spain. This Guide covers the IRPF rental computation and the deductible expenses, depreciation and its yearly and lifetime limits, the reductions for letting a home and the contract date that decides which of them applies, whether the letting is an economic activity, withholding on rent and when there is none, the non-resident rates and the Modelo 210 deadlines that changed in 2026, tourist letting and its value added tax, imputed income on a property that is not let, and the rule for letting to a relative. The autonomous community half of the tax and every community rental deduction are out of scope, as are the Basque Country and Navarra, tourist licensing, and the Ceuta and Melilla regime beyond the two figures that bear on rent. The gain on selling the property is in es-capital-gains, the inbound worker regime in es-beckham, and the wider non-resident position in es-non-resident-income-tax-irnr-and. ALWAYS read this Guide 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 Guide whenever asked about Spanish corporate income tax (Impuesto sobre Sociedades) for a company in common territory Spain. Trigger on phrases like "Impuesto de Sociedades", "Modelo 200", "Modelo 202", "Modelo 232", "IS Spain", "corporate tax Spain", "tipo gravamen sociedades", "SL taxes", "microempresa fiscal", "empresa de reducida dimension", "entidad de nueva creacion", "BINs", "compensacion de perdidas sociedad", "reserva de capitalizacion", "reserva de nivelacion", "pago fraccionado sociedades", "tributacion minima", "exencion por participacion", "amortizacion fiscal", "deduccion I+D sociedades", "donativos sociedad", "bonificacion Ceuta Melilla sociedades", "ZEC Canarias", "operaciones vinculadas", "resultado contable", or any question about computing or filing corporate income tax in Spain. Covers who is liable and the residence test, the rates for a period beginning in the current year and how the transitional calendar steps them down, the taxable base built from accounting profit, the capitalisation reserve and the levelling reserve, loss relief and its turnover tiers, amortisation and the straight line table, the participation exemption, deductions and their joint cap, donations, the Ceuta and Melilla bonificacion, the minimum tax, withholding, the instalments on Modelo 202 and their minimum, non deductible expenses and the interest limit, filing on Modelo 200 and reporting on Modelo 232. Personal income tax on an individual is in es-income-tax, value added tax in es-vat-return, self employed social security in es-social-contributions, and the whole self employed picture in es-autonomous-worker. The Basque and Navarra regimes, the Canary Islands regimes and cooperatives are covered by pointer only. Read this Guide before any Spanish corporate tax work.

Use this Guide whenever asked about Spanish self employed (autónomo) tax and social security obligations. Trigger on phrases like "autonomo", "autónomo", "cuota de autonomos", "cuota seguridad social autonomo", "RETA", "tarifa plana", "cuota reducida", "alta autonomo", "baja autonomo", "cotizacion por ingresos reales", "obligaciones fiscales autonomo", "modelos autonomo", "modelo 036", "modelo 303", "modelo 130", "modelo 390", "modelo 349", "modelo 347", "calendario fiscal autonomo", "pluriactividad", "autonomo societario", "autonomo colaborador", "TRADE", "facturacion autonomo", "estimacion directa simplificada", "estimacion objetiva", "modulos", "gastos deducibles autonomo", "libro registro", "retencion factura autonomo", "IGIC autonomo", "IPSI autonomo", "autonomo Canarias", "autonomo Ceuta Melilla", "cuanto paga un autonomo", or any question about the complete tax and social security picture for a self employed worker in Spain. Read this Guide before advising on autónomo registration, ongoing obligations or take home pay.

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.

Use this Guide 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 a Spain-resident self-employed individual needs a return prepared. This is the required entry point for the Spain self-employed workflow: `es-vat-return`, `es-income-tax`, `es-social-contributions`, `es-estimated-tax` and the assembly orchestrator `es-return-assembly` all depend on it running first to produce a structured intake package. It gathers facts and routes; it computes nothing. It settles residence and territory, the census position on Modelo 036, which is now the only census form, the alta en RETA, the activity and its IAE heading, the income tax regime, the VAT position including recargo de equivalencia and exempt activities, the withholding the invoices carry, and whether the client is a withholder in their own right. Upload first: the user drops in every document and the Guide infers what it can before asking anything, using ask_user_input_v0 for structured questions. Spain full-year residents only; autónomos only; territorio común, Canarias, Ceuta and Melilla, not the foral territories.

Use this Guide for Spanish personal income tax (IRPF) of a self-employed person (autónomo) resident in common-territory Spain: residence and community, the state half of the general scale and where to find each community's half, the savings scale, personal and family minimums, deductible expenses under estimación directa (main-home supplies, own meals, health insurance, depreciation), the hard-to-justify reduction in simplificada, módulos limits and their 2026 status, withholding on professional invoices, modelo 130 instalments, the modelo 100 return and its 2025 campaign, and late-filing surcharges, penalties and interest. Box-level quarterly mechanics are in es-estimated-tax and Social Security contributions in es-social-contributions. It gives no single combined Spanish rate, because none exists.

Use this Guide whenever asked about Spanish quarterly income tax payments on account (pagos fraccionados) for self employed individuals (autonomos) in common territory Spain. Trigger on phrases like "Modelo 130", "Modelo 131", "pagos fraccionados", "estimated tax Spain", "IRPF quarterly", "Spanish advance tax", "autonomo tax payments", "estimacion directa", "estimacion objetiva", "modulos", or any question about quarterly income tax prepayment obligations under the IRPF. Covers who must file and who is released from filing, the percentage for each method, the box by box computation on both forms including the farming section and the pre 2013 home loan box, the reduction for a small prior year and where it sits in the order of operations, the quarterly deadlines including the longer January window, the reduced percentages for Ceuta and Melilla and the exceptional extension to the Isla de La Palma, late filing surcharges and enforcement surcharges, and how the year's payments are settled in the annual return. The annual return itself is in es-income-tax, the quarterly VAT return in es-vat-return, and the RETA contribution in es-social-contributions. Foral territories are not covered. Read this Guide before touching any pago fraccionado work for Spain.