Spain Tax Optimization
Lawful tax planning for Spanish resident self-employed individuals (autónomos) in common territory for tax year 2026, read from the consolidated IRPF, IS, IVA, General Tax and Social Security laws on boe.es, the 2026 contribution order and AEAT pages. Covers the 2026 state and savings scales, autónomo versus SL (25%, 19%/21% micro, 23% small, 15% new), simplified direct assessment and its 5% / EUR 2,000 allowance, the 20% new-activity reduction, home supplies, meals, health insurance, depreciation, loss offsets, pension limits, the startup credit, IVA regimes, RETA bands and the starting reduced fee, timing, red lines and a filing calendar.
Not yet approved
Built from the law