Spain tax deadlines 2026.

Use this skill 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.

Use this Guide whenever asked about bookkeeping for a Spanish business: which books a company or an autónomo must keep, the libros registro, legalisation of the books at the Registro Mercantil, how long records are kept, the chart of accounts, the Plan General de Contabilidad and the PGC de PYMES, the balance sheet and profit and loss models, formulating, approving and filing the annual accounts, the audit size test, expense classification, what an invoice must carry, the cash payment limit, capitalisation and depreciation. Trigger on phrases like "PGC", "Plan General de Contabilidad", "cuadro de cuentas", "chart of accounts Spain", "balance", "cuenta de pérdidas y ganancias", "libro diario", "libro registro", "legalización de libros", "cuentas anuales", "depósito de cuentas", "PYMES accounting", "microempresa Spain", "capitalise or expense Spain", "amortización", "depreciation Spain", "bank reconciliation Spain", "autónomo bookkeeping", "bookkeeping Spain", or any question about recording transactions, classifying expenses, or preparing accounts under Spanish law. Read this Guide before any bookkeeping work for Spain.

Use this Guide whenever asked about electronic invoicing in Spain. Trigger on phrases like "factura electronica", "Veri*factu", "VERI*FACTU", "SII", "Suministro Inmediato de Informacion", "FACe", "Facturae", "punto general de entrada", "QR tributario", "codigo QR en factura", "registro de facturacion", "sistemas informaticos de facturacion", "RRSIF", "Real Decreto 1007/2023", "Real Decreto 238/2026", "Ley Crea y Crece", "factura electronica obligatoria entre empresarios", "solucion publica de facturacion electronica", "plataforma privada de intercambio", "factura simplificada", "factura simplificada cualificada", "obligaciones de facturacion", or any question about issuing, receiving, validating, reporting or keeping invoices in Spain. Covers the four separate systems and how to tell which one a client is in: invoicing to public bodies through FACe under Ley 25/2013, the immediate supply of invoice records for monthly filers, the invoicing software rules of Real Decreto 1007/2023 with their two dates in 2027 and the carve out that takes anyone inside the immediate supply system out of them, and the business to business electronic invoice of Ley 18/2022 and Real Decreto 238/2026. Also covers the mandatory invoice particulars, simplified invoices and the qualified simplified invoice, accepted formats, the public solution and private platforms, invoice state and payment reporting, archiving, and the invoicing and software penalties. The VAT return itself is in es-vat-return. This Guide gives no start date for the business to business mandate, because the ministerial order that starts its twelve and twenty four month clocks has not been made, and it does not cover the Basque provincial or Navarre invoicing systems. Read this Guide before any Spanish invoicing work.

Use this skill whenever asked about forming, incorporating, or registering a company in Spain. Trigger on phrases like "set up a company in Spain", "SL formation", "sociedad limitada", "Registro Mercantil", "Spanish company formation", "register a business Spain", "CIF Spain", "autónomo societario", "NIF", "escritura de constitución", or any question about starting a business entity in Spain. Covers entity types (SL, SA, autónomo, sociedad civil), registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Spanish company formation.

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 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 tax residence for the whole calendar year and the territory, the census position on Modelo 036, which is now the only census form, the alta en RETA, the activity and its IAE section, the income tax regime, a single-client or dependent self-employed position, 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 skill infers what it can before asking anything, using ask_user_input_v0 for structured questions. Spain tax residents only, with movers in or out referred; autónomos only; territorio común, Canarias, Ceuta and Melilla, not the foral territories. Non-residents go to `es-non-resident-income-tax-irnr-and`.

Use this skill whenever asked about reducing tax in Spain, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals (autónomos) in Spain. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "pagar menos impuestos", "optimización fiscal", "ahorrar en impuestos", "deducciones IRPF", "autónomo fiscal". ALWAYS read this skill before advising on any Spanish tax optimization strategy.

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.