Guides

What you can claim Reporting requirements The modelos explained Tax rates Official links

The documents, in plain English

Document	What it is	Who / when
Modelo 036 / 037	Census registration — how you tell Hacienda you're starting, changing or stopping an activity (and register a home workspace).	Once, and on changes.
Modelo 130	Quarterly IRPF prepayment for estimación directa: 20% of cumulative profit, minus retentions and earlier payments.	Quarterly (see Reporting requirements).
Modelo 100 (Renta)	The annual income-tax return where your final IRPF is settled — refunds or top-up payments happen here.	Annually, Apr–Jun.
Modelo 303	Quarterly IVA return: VAT charged minus VAT deductible.	Quarterly, if you charge IVA.
Modelo 390	Annual IVA summary of the four 303s.	January.
Modelo 349	Informative return of intra-EU operations (e.g. services to EU businesses).	Periodic, if applicable.
Modelo 111 / 115	Quarterly returns of retentions you withhold from others (111: professionals/workers; 115: rent on business premises).	Only if you withhold.
Modelo 347	Annual informative list of third parties you traded >€3,005.06 with.	February, if applicable.
RETA cuota	Your monthly Seguridad Social self-employment contribution (income-banded since 2023). A deductible expense, not a tax payment.	Monthly direct debit.
Retención (IRPF withholding)	The slice (commonly 15%, 7% for new professionals) Spanish business clients withhold from your invoices and pay to Hacienda on your behalf — credited back at renta time. Pilot tracks gross vs net per income line.	On each B2B invoice to a Spanish client.
Factura	A legal invoice: your NIF + client's NIF, date, number, base, IVA, retention. From 2027–28, software-issued facturas gain QR codes and e-invoice formats.	Every sale.
Datos fiscales	The data Hacienda already holds about you (declared income, retentions) — downloadable before renta season to cross-check. Pilot's integrity checks serve the same purpose from your side.	Check each spring.

These guides are general orientation, not tax advice. Rules change (rates on these pages were last verified 2026-07-20); your accountant's filing is authoritative.