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Taxes and income tax

VAT, income tax (IRPF), quarterly payments and the annual Renta return: what to file, when and with which documents, explained with examples.

Taxes and income tax

Do I have to file a tax return in Spain? The 2026 thresholds

When you must file the Renta, Spain's income tax return: €22,000 with one payer, €15,876 with several, €1,000 if you invoice without being autónomo, and always if you were autónomo. With tables, 2026 examples and common mistakes.

11 min read

Módulos vs estimación directa in Spain: which suits you

Taxes and income tax

Módulos vs estimación directa in Spain: which suits you

What the módulos system (estimación objetiva) is, who can use it in 2026, the €250,000 and €125,000 limits, how it is calculated with a hairdresser as a worked example, and when estimación directa is the better choice.

13 min read

Self-employed VAT in Spain: rates, exemptions and returns

Taxes and income tax

Self-employed VAT in Spain: rates, exemptions and returns

How VAT works if you are self-employed in Spain in 2026: the 21%, 10% and 4% rates, exempt activities, the reverse charge, special schemes, Form 303 deadlines and a real quarter worked through with numbers.

13 min read

Got a Hacienda letter? What it means and how to reply

Taxes and income tax

Got a Hacienda letter? What it means and how to reply

What a requerimiento from Hacienda is, how to read it, how long you have (generally at least 10 working days), how to reply on the AEAT portal (usually with the CSV), what happens if you ignore it (fines from €150) and a 2026 worked example.

12 min read

How to defer or pay a tax debt to Hacienda in instalments

Taxes and income tax

How to defer or pay a tax debt to Hacienda in instalments

How to get a Hacienda payment plan in 2026: which debts you can defer (not collected VAT or withholdings), the €50,000 limit without collateral, how many months, 4.0625% interest, the steps on the AEAT portal and a worked example.

13 min read

How to file Form 390 in Spain, step by step

Taxes and income tax

How to file Form 390 in Spain, step by step

A practical guide to filing Form 390 (modelo 390) on the AEAT's online portal: logging in, the steps in the form, box by box with a worked example, the deadline of 1 February 2027, common mistakes and how to correct it.

12 min read

How to file Form 303 in Spain, step by step with an example

Taxes and income tax

How to file Form 303 in Spain, step by step with an example

A practical guide to filing Form 303 (modelo 303) on the AEAT's online portal: logging in with Cl@ve or a certificate, every box with a full worked example, 2026 deadlines, direct debit, common mistakes and how to correct a return.

14 min read

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