Tax obligations for autonomos in Spain

As an autonomo (freelancer) in Spain, you have several tax obligations:

1) Register with Hacienda (Modelo 036/037): Before starting your activity, register as an autonomo with AEAT and choose your IAE (Impuesto de Actividades Economicas) heading.

2) Issue compliant invoices: Every invoice must include your NIF, sequential number, date, client details, line items, IVA breakdown, and totals. From July 2027, all invoices must comply with Verifactu.

3) Quarterly tax filings: File Modelo 303 (IVA) and Modelo 130 (IRPF) every quarter by the 20th of the month following the quarter end.

4) Keep records: Maintain a libro de facturas emitidas (issued invoices log) and libro de facturas recibidas (received invoices log).

5) Annual declarations: File Modelo 390 (annual IVA summary) and Modelo 100 (annual income tax return).

6) Social security: Pay your monthly autonomo quota to the Seguridad Social.

k-factu helps you with points 2-5 by automating invoice generation, expense tracking, and tax report preparation.