Self-Employed

Deductible expenses for the self-employed under simplified direct assessment: the complete list

April 30, 2026

One of the advantages of being self-employed (autónomo) compared with an employee is that you can deduct the expenses necessary to carry out your activity before being taxed. That reduces the taxable base and, therefore, what you pay in IRPF (Spanish personal income tax).

But “expenses necessary for the activity” has a specific definition in tax law, and not everything that might seem deductible actually is. This guide gathers the most common deductible expenses under simplified direct assessment (estimación directa simplificada), with the nuances worth knowing.

self-employed deductible expenses IRPF direct assessment taxation

Quarterly IRPF for the self-employed: what modelo 130 is and when you don't have to file it

April 30, 2026

Modelo 130 (the quarterly IRPF prepayment) is the second big quarterly form for the self-employed, alongside the modelo 303 for IVA. Unlike IVA (the Spanish VAT), which you settle on behalf of the State, modelo 130 is a payment on account of your own annual tax: the IRPF (Spanish personal income tax).

The most common confusion is thinking it’s an additional tax. It isn’t. It’s an advance on the IRPF you would pay anyway in your annual tax return. The difference is that, instead of paying everything in June of the following year, you pay it in four instalments throughout the year.

self-employed IRPF modelo 130 taxes quarterly

What Input and Output VAT Are, Explained Without the Jargon

April 22, 2026

If you’ve just registered as an autónomo (self-employed worker), or you’ve only been one for a short while, there are two terms that come up constantly and that are worth understanding well from the start: IVA soportado (input VAT) and IVA repercutido (output VAT).

They’re not difficult concepts. They’re difficult to understand when they’re explained in technical language before they have any context. With a concrete example, they fall into place on their own.

self-employed VAT taxation basics

How to Calculate Your Quarterly VAT Without an Accountant

April 18, 2026

The modelo 303 (the quarterly VAT return) is the form you use to declare VAT every quarter. For many autónomos (self-employed workers) it’s the first tax obligation they face, and also the one that causes the most confusion at first. Not because it’s especially complex, but because nobody explains exactly what you need to fill it in or how the calculation works underneath.

The good news is that the calculation itself is simple. The tricky part, if there’s anything tricky at all, is having your data well organized before you sit down to fill it in.

self-employed VAT modelo 303 taxes quarterly

The Mandatory Record Books for Autónomos in Estimación Directa Simplificada (and How to Stay Sane With Them)

April 8, 2026

If you’re an autónomo (self-employed worker) under the estimación directa simplificada regime (simplified direct assessment), the Spanish Tax Agency (Agencia Tributaria) requires you to keep four record books of your economic activity. They’re not optional, and they’re not meant to be tucked away in a drawer. They’re documents that the Agencia Tributaria can request at any time, and they have to be filled in correctly.

That said: keeping them doesn’t have to be complicated. The usual problem isn’t technical complexity but not knowing what goes into each one, or letting months pile up without updating them. That’s what turns something manageable into chaos.

self-employed record books estimación directa Spanish tax authority bookkeeping