<p></p>
<div class="scriptor-paragraph"><span lang="es-es">If the Tax Agency has already published the available tax deductions for this year’s annual tax return, you can access the corresponding section here:</span></div>
<div class="scriptor-paragraph"><a href="https://sede.agenciatributaria.gob.es/Sede/manuales-practicos.html" target="_self"><span role="link" lang="es-es">https://sede.agenciatributaria.gob.es/Sede/manuales-practicos.html</span></a></div>
<ol class="scriptor-listCounterlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1 scriptor-listCounterResetlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">Manual práctico de Renta 20xx&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">Capítulo 17. Deducciones autonómicas de la cuota aplicables en el ejercicio 20xx&nbsp;</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">Select your autonomous community</li>
<li class="scriptor-listItemlist!list-82c14681-459b-42cd-8c91-cc2a03385afe1">If any tax deductions are available for your region and you meet the criteria described for each one, please send us the relevant information and supporting documents — we will make sure to apply everything that is applicable.</li>
</ol>

If the Tax Agency has already published the available tax deductions for this year’s annual tax return, you can access the corresponding section here:

 1. Manual práctico de Renta 20xx 
 2. Capítulo 17. Deducciones autonómicas de la cuota aplicables en el ejercicio 20xx 
 3. Select your autonomous community
 4. If any tax deductions are available for your region and you meet the criteria described for each one, please send us the relevant information and supporting documents — we will make sure to apply everything that is applicable.

Regional (Autonomous Community) deductions in the annual income tax return (Form 100).

How and when should invoices be issued? What limits exist for issuing invoices? What date should be indicated on the invoice? How should invoice dates be managed?

Data we will need to issue a digital signature or digital certificate for individuals remotely (via Camerfirma).

How to proceed with the issuance of your digital certificate (CAMERFIRMA)?

How to obtain a digital certificate or electronic signature?

Is it worthwhile to register a collaborating self-employed (autónomo colaborador) for a spouse and distribute income among several family members in this way? Tax optimization through a collaborating self-employed scheme.

How to sell services without VAT and issue invoices without VAT to companies in other EU countries? Questions about the VAT Number VIES (ROI)

How long does it take for the Tax Agency to obtain or respond regarding the VAT Number VIES (ROI)?

List of documents required to obtain the VAT Number VIES (ROI)

How and when are our advisory services paid? Advisory service payments

When is the Social Security contribution charged? Self-employed Social Security payments

We need authorization in the Social Security RED system in order to manage services related to your employees.

How do we work in our advisory firm? What will we do for clients? What does the client need to do now? WORKING WITH THE ADVISORY FIRM

Do I have to file an income tax return? When are annual tax returns filed? Data collection for Forms 100, 720, 714, and 210

Data we need for the registration of new employees and collaborators

Questions and information required for employee terminations and dismissals

When and how to pay the salary to a collaborating self-employed (autónomo colaborador). Payroll of the collaborating self-employed.

When is it better to register as self-employed: this year or next year?

Documents required to obtain the NIE

Can our advisory firm open and read client notifications? Yes, we receive your notifications. If we have seen the notification that you have received.

How to subscribe to alerts about the receipt of notifications in the DEHú portal.

What is included in the monthly advisory service for self-employed individuals? What does the monthly service fee cover?

What is included in the monthly advisory service for a Limited Company (SL)? What does the monthly service fee cover?

How to view or obtain your Social Security number using your digital certificate? I don’t know my Social Security number. How can I check my Social Security number (NAF)?

How to obtain the SIP or health card?

List of deductible expenses and documents required to prepare the tax return on the sale of real estate

How to change the bank account for the direct debit of self-employed Social Security contributions? Where can Social Security debts be checked? Change Social Security details. Modify / update Social Security bank account.

Is the invoice issued correctly? What details are missing on the invoice? Offering invoicing software with CRM. Mobile application.

Questions regarding Inheritance and Gift Tax and Wealth Tax.

When are the results of quarterly tax returns issued?

Questions about invoicing software, CRM, and dashboard.

Deductible expenses for companies, self-employed individuals, and SL (limited liability companies).

Is it necessary to open a business bank account for a self-employed individual?

How are utility expenses (water, electricity, internet) calculated for self-employed individuals who work from home? Can homeowners’ association fees, water, electricity, and internet expenses of the home be deducted 

Is it necessary to register guest data somewhere for rentals through Airbnb, Booking, or private reservations?

Information about VAT on sales and purchases in Spain, Europe, and internationally.

List of deductions applicable in the annual Personal Income Tax return (Form 100) and their conditions.

Where can I view my tax returns?

To register you as self-employed, we need the following documents and information: What documents are required to register as self-employed? What documents must the client send us for the self-employed registration?

For the incorporation of a limited liability company, we require the following documents and information.

In case of a change of advisory firm, the following documents must be requested from the previous accountants.

What taxes do self-employed individuals pay in Spain?

Personal Income Tax (IRPF) rates / brackets for self-employed individuals in 2026:

Update of self-employed Social Security contributions. How much do self-employed individuals pay to Social Security in Spain?

Why does Social Security send notifications requesting additional contribution payments?

How are IRPF results calculated in quarterly tax returns (Form 130)?

Advisory firm liability. Do we have professional liability insurance for errors?

Problems with the Autofirma program on Mac. Issues signing an authorization in the Social Security electronic office.

For Form S1.

Tax Residency Certificate.

What is required to process the change of ownership of a business premises or commercial activity license?

If I need to complete a questionnaire with questions about annual tax returns.

RED authorization for CASIA — self-employed and labor matters.

What are our advisory firm’s email addresses and what are they used for?

Data and documents required to apply for the Special Regime for Posted Workers, to be taxed as non-residents at a fixed 24% tax rate (Beckham Law / Digital Nomad Visa regime).

Cash income deposited into a bank account; cash deposits of money into the bank.

Can you remain registered as self-employed in another country while simultaneously being self-employed in Spain?

How to modify the contribution base and monthly self-employed Social Security contributions? Update self-employed Social Security quota.

Table of allocation of powers and applicable regulations between the State and the Autonomous Communities under the Common Regime (Gift Tax).

What penalty applies for filing a tax return late? For information on tax penalties, please consult this page and guide.

How are self-employed taxes calculated? How are the results of quarterly self-employed tax returns (Forms 130 and 303) calculated?

CFC — International Fiscal Transparency, Controlled Foreign Companies.

How to recover VAT? How is a VAT refund processed? When is VAT refunded?

Additional information and requirements for export invoices. Issuing invoices in export operations.

Is there liability in Spain if a self-employed person performs functions of an employee? False self-employed (bogus self-employment). Indicators of a “false self-employed”.

What happens if you have received an email about an additional Social Security contribution?

How do I register as self-employed in Spain?

Requirements to receive maternity benefits as a self-employed individual.

Documents to apply for a Tax Identification Number (NIF) for a foreign legal entity.

Check outstanding debts with the Spanish Tax Agency (AEAT).

Which VAT rate should be applied on the invoice?

How to extend the flat rate (tarifa plana)?

How to sign PDF documents with a digital signature or electronic certificate?

What happens after deregistering as self-employed? Self-employed deregistration.

Disciplinary dismissal due to alcohol intoxication or substance influence.

Deductibility of language course expenses.

EN FREQUENTLY ASKED QUESTIONS 