Free tax guides
Everything you need to know about
taxes as a self-employed person
Clear, accurate guides without jargon. Written by our team with more than 30 years of experience in tax advice.
Form 303: quarterly VAT return
What it is, who has to file it, how to calculate the result and what the deadlines are for each quarter.
Read guide →Income taxForm 130: income tax instalment payment
How the quarterly income tax instalment works under direct estimation and when you can be exempt.
Read guide →ProceduresHow to register as self-employed: complete guide
All the steps: choosing your IAE heading, census registration with the AEAT and RETA registration with Social Security.
Read guide →RETASelf-employed contributions: based on actual income
How the new contribution system based on actual net income works and how to calculate yours.
Read guide →CreatorsVAT for content creators: YouTube, Twitch and platforms
How VAT works on digital platforms: AdSense, Twitch, Patreon and domestic sponsors.
Read guide →Reduced feeFlat rate for the self-employed: how much and for how long
Requirements, amount, duration and the chance to extend the flat rate if your income is low.
Read guide →DeadlinesSelf-employed tax calendar
The deadline for each quarterly and annual return, taken from the official calendar and with shifts to the next working day.
Read guide →WithholdingsForm 111: withholdings and payments on account
Who files it, what is declared, its main boxes and why the fourth quarter falls due earlier.
Read guide →Income taxIncome tax withholding on invoices: 15% and 7%
What withholding a professional’s invoice carries, when the 7% start-up rate applies and who withholds.
Read guide →Canary IslandsIGIC and Form 420 in the Canary Islands
The IGIC rates, the quarterly Form 420 with the Canary Islands Tax Agency and the small entrepreneur regime.
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