nokfiGuides for freelancers and small businesses in Spain
What you need to know to keep your Spanish taxes and invoices in order, with examples and without jargon.
Form 303: Spain’s quarterly VAT return
What Spain’s form 303 VAT return is, who files it, how the result is calculated with an example, and when it is due each quarter.
Read the guideForm 130: income tax instalments
How Spain’s form 130 is calculated (20 % of your year-to-date net income), who must file it, when you are exempt and the quarterly deadlines.
Read the guideHow much to set aside for taxes
Which part of each invoice is not yours in Spain: VAT, the income tax advance and your quota. How to work out what to set aside each month.
Read the guideVAT to offset (IVA a compensar)
What it means when your Spanish form 303 shows VAT to offset, how long you have to use it and when you can ask the tax office for a refund.
Read the guideTax-deductible expenses for autónomos
Which expenses a Spanish autónomo can deduct for income tax and VAT, the requirements they must meet, and the fine print on home, car and meals.
Read the guideHow to issue a valid invoice in Spain
What a Spanish invoice must include to be valid, when a simplified invoice is enough, and how to correct an invoice with a corrective invoice.
Read the guideVERI*FACTU and e-invoicing in Spain
What Spain’s VERI*FACTU is, when it becomes mandatory for companies and freelancers, and when mandatory B2B e-invoicing arrives.
Read the guideHow to chase an unpaid invoice in Spain
What to do when a client in Spain does not pay: reminders, formal demand, late-payment interest and the fast-track court procedure (monitorio).
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