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