Guides for autónomos
VeriFactu, invoices, taxes, and expenses, with the rule cited and the review date on the page. Each guide links to the Spanish Tax Agency and says what the app does.
Start here
VeriFactu for autónomos: deadlines, QR codes, and what changes If you issue invoices with billing software, that system must be adapted before 1 July 2027. Until then it is a trial period. VeriFactu is not a new tax, and it is not the same as mandatory e-invoicing between businesses. How to make an autónomo invoice An autónomo invoice needs a number, a date, your details and the customer’s, a description of the work, and a VAT breakdown. If you bill a company for a professional activity, income-tax withholding is usually added. The VeriFactu QR sits on top of that. It does not replace it. Modelo 303 and modelo 130: what an autónomo files each quarter Modelo 303 is the VAT return. Modelo 130 is the income-tax prepayment under direct estimation. Not everyone files both, and the fourth-quarter window is not the same as April, July, and October. Deductible expenses for autónomos: what to keep A deductible expense is one that serves the activity, is documented, and is recorded. There is no closed list that fits every activity code. Home, car, and travel meals have their own rules and rarely go in at 100%. VeriFactu for accounting firms: preparing the portfolio One firm holds two deadlines. Companies must have their billing system adapted before 1 January 2027. Autónomos, before 1 July 2027. The useful work in 2026 is the inventory, not a generic email in December.
Getting started
Registering as an autónomo There are two separate registrations: the business census at the Tax Agency and RETA at Social Security. Both have to cover the day you start working. Modelo 036: the census return Modelo 036 tells the Tax Agency that you are starting, changing, or stopping an activity. It also states your VAT and income-tax regimes and which forms apply to you. Modelo 037: the simplified census form Modelo 037 is the short census return for many individuals. If your case does not fit that form, the return is modelo 036. Census registration comes before you start The Tax Agency asks for the census registration before the activity starts. It is not a filing you leave until after the first job is invoiced. The IAE heading on the census The heading in the tax on economic activities states which activity you declare. It goes on the census registration or on a later change. Who pays IAE, and who does not The tax on economic activities is not due just because you have a heading. The local tax act separates the classification from the charge. RETA registration, separate from the census The special scheme for self-employed workers is a Social Security registration. It does not replace the census return at the Tax Agency. The quota under real income Under the real-income system, the RETA quota is tied to the profit you forecast and to the brackets Social Security publishes each year. The first invoice and the registration date The invoice has to fall on a day covered by the census and by RETA. The app’s numbering does not ask the Tax Agency whether you were registered that day. Deregistration from the business census Stopping is not done only by ceasing to invoice. The deregistration is declared on the census, on modelo 036 or on modelo 037 if your case fits. RETA deregistration, separate from the census Ceasing as an autónomo takes two deregistrations. One at Social Security and one on the Tax Agency census. Changing your tax address on the census A tax-address change is reported as a census modification. It affects notifications and the office that handles your file. Adding an activity when you are already registered A second activity, if you are already on the census, does not repeat the registration. You report it as a modification. The tax address and the address on the invoice The tax address is the place where the Tax Agency notifies you. Changing it is a census filing. Electronic notifications from the Tax Agency The General Tax Act requires many taxpayers to receive notifications electronically. An unread mailbox does not freeze a deadline. A certificate or Cl@ve to file the census To file modelo 036 or 037 on the Tax Agency site you have to identify yourself. For individuals, the procedure accepts an electronic certificate or Cl@ve when that route is provided. The record books of an autónomo Running the activity means keeping what you invoice and what you buy. VAT and income tax do not ask for the same book. The book of issued invoices Each invoice you issue leaves a line in the book: number, date, customer, base, and VAT. In the app that book is the invoice list. The book of received invoices The VAT you want to deduct rests on the supplier’s invoice. That document goes into the received-invoice book. Investment goods and the amortization book A computer, a machine, or a refurbishment is not treated like this month’s supplies. It sits apart from current expenses, in the investment-goods book. Simplified direct estimation Simplified direct estimation is an income-tax method for someone who stays under the turnover ceiling in the act and has not waived it. Ordinary direct estimation Ordinary direct estimation is the method that applies when you pass the simplified ceiling or when you opt into it. The books are fuller. What the modules are Objective estimation, the modules, works out profit from signs set for the activity. It does not start from your invoices minus your expenses. Waiving objective estimation Leaving the modules is a census decision, or a decision made with the year’s first payment on account. This page does not file it for you. Registering for the equivalence surcharge The equivalence surcharge is a regime for retail sellers of goods. It does not apply to a services activity. Opting into cash accounting It is an optional VAT regime. You report it on the census, with the registration or with a change. It does not switch on because a client pays late or because you mark an invoice paid. The ROI before you trade in the European Union The intra-EU operators register is a prior registration. Without it you should not make intra-EU supplies to other businesses. The VAT number and the VIES check To trade with businesses in the European Union, the VAT number is your NIF preceded by ES. The customer’s number is checked outside the invoice. Invoicing without the registration in place An invoice dated before the census registration and RETA does not complete the filing. Creating the document in the app does not register you either. Employed and an autónomo at the same time Pluriactividad means combining a job as an employee with activity as an autónomo. They are two different relationships. Invoicing from a comunidad de bienes A comunidad de bienes is not an autónomo with several names on the invoice. It has its own identity, and the members declare their share. A sociedad civil with a professional object Not every sociedad civil is taxed the same way. A mercantile or professional object changes the tax. Confirm it before you invoice. Autónomo or limited company This page does not pick the legal form. What changes, if you compare an autónomo with a limited company, is the tax and the date for adapting the invoicing system. The autónomo societario An autónomo societario is a person who works in a company they effectively control and who, for that reason, may have to contribute in RETA. The benefit for cessation of activity The self-employed workers’ statute recognises a benefit when you cease the activity. How much it is, and what you must meet, is published by Social Security. RETA contribution bases The contribution base is the figure the quota is calculated on. Each year Social Security publishes the minimum and the maximum. The later adjustment of the quota You contribute during the year from your forecast. Later Social Security compares that quota with real profit and adjusts it. The single electronic document The DUE is one channel for starting several registration filings together, through CIRCE. It does not create a new tax. Which obligations come from registration The answers on the census say which forms apply to you. There is no single list for every autónomo. Withholding when you pay another professional One thing is the withholding your clients apply on your invoices. Another is the withholding you apply when you pay a professional. Registering as an autónomo in the Canary Islands Registration in the Canary Islands does not copy mainland VAT. The indirect tax is IGIC, and the usual periodic return is modelo 420. Registering in the Basque Country or Navarre In foral territory the tax authority is not the state Tax Agency. Registration and invoicing follow the rules of the provincial authority or of Navarre.
Invoicing and VeriFactu
Electronic certificate to send VeriFactu The billing record that goes to the Spanish Tax Agency is signed with your certificate. In Factura Fácil that certificate is a PFX or P12 file and its password. Automatic sending of the record when you issue With the certificate connected, Factura Fácil can send each invoice record to the Spanish Tax Agency when you save it. The switch is in Settings and you turn it on. The VeriFactu QR on the PDF When the record is sent in VeriFactu mode, the PDF includes a QR and a line to check the invoice on the Spanish Tax Agency site. The QR is added to the invoice. It does not replace it. Void an invoice sent to the Tax Agency Deleting a spreadsheet row does not undo a record that already reached the Spanish Tax Agency. If the invoice was sent, the cancellation is sent too. Corrective invoice: fix it without reusing the number If an issued invoice has the wrong amount, VAT, or customer, do not rewrite it in place. Issue a corrective invoice that points at the original. Facturae 3.2 and FACe for public administrations Invoicing a public body is more than a PDF. The body receives the e-invoice through FACe. In Factura Fácil the format is Facturae 3.2 and the certificate is required. The three DIR3 codes for FACe Invoicing a Spanish public body needs Facturae 3.2 through FACe and three codes from the DIR3 directory. The body’s tax ID does not replace them. A quote the customer accepts and converts into an invoice A quote agrees a price before the work. The customer can accept it online. The invoice starts when you convert that quote. A proforma previews the amount and stays out of modelo 303 A proforma shows how the charge would look. It does not number the operation and it does not add to modelo 303. A delivery note proves the handover, not the invoice A delivery note says what was handed over. The recipient can sign it. The invoice that documents the operation is a different document. Sequential series, with no reused numbers Each invoice carries a number inside its series. The series moves forward. A number already issued is not recycled. A recurring invoice is issued on the day it is due If a service repeats, the invoice can go out on the date you set. Each issue is an invoice, with its own number. The customer withholds the general 15% On a professional activity invoiced to a company, the general withholding rate is 15%. You do not pay it in with the invoice: the customer withholds it. Not everyone who starts gets 7% There is a reduced 7% rate at the start of the activity. You use it if it applies to you and you communicate it. Registering does not switch it on by itself. 21%, 10%, 4%, or exempt, depending on the operation The VAT rate does not come from habit or from a glance at your tax heading. It comes from the operation you invoice. Invoicing without internet You can create the invoice with no network. It is saved and it syncs when internet returns. The AI chat and sending to the Tax Agency still need a connection. AI reads the PDF or the photo, and you confirm You can start from a PDF or a photo. AI proposes the invoice. It is not saved until you confirm it, and that step needs internet. Draft the invoice with a voice note In the chat you can leave a voice note instead of typing. AI builds a draft. You confirm it, and without internet that chat does not answer. A Stripe or MONEI payment creates the invoice If you connect your Stripe or MONEI account, a payment received creates the invoice in the app. The charge still belongs to your gateway. Invoicing a private customer A private customer is not documented like a company. You send the PDF and, if VeriFactu sending is on, that PDF includes the QR. Withholding is usually not on the invoice. A full invoice when the customer is a company A company receives an invoice with its details. If your activity is professional, 15% withholding is the usual case, and the company withholds it. Different VAT on an invoice inside the EU Selling to a company in another European Union country is not documented by copying the 21% from a domestic sale. The VAT treatment is different and it depends on the operation. Mandatory details on a full invoice On a full invoice the regulation asks for the number, the issue date, the name of the issuer and of the customer, the tax ID and the address, the description, the taxable base, the rate, and the tax. If the operation date is different, it is shown too. Simplified invoice or full invoice Both are invoices, but they do not do the same job. A simplified invoice leaves some details out. A customer who wants to deduct VAT usually needs a full invoice with their tax ID. When an invoice up to 400 euros can be simplified A simplified invoice is allowed when the total does not exceed 400 euros, including VAT. It can also be used for a corrective invoice. Above that amount the invoice is full, except for the activities the regulation lets go up to 3,000 euros. Which activities can reach 3,000 euros Some activities in the invoicing regulation may issue a simplified invoice up to 3,000 euros, including VAT. It is not a ceiling for every trade. If yours is not in the article, the general cap stays at 400 euros. Deadline to issue an invoice The moment to issue is not the same for a private customer as for a business. In general, the invoice is issued when the operation takes place. If the recipient is an entrepreneur or a professional acting as such, the deadline runs until the 16th of the following month. Recapitulative invoice Several operations for the same business customer, inside one calendar month, can go on a single invoice. It is issued before the 16th of the next month. It is an invoice, not a quote. How long to keep invoices The General Tax Act sets general prescription at four years. Invoices have to be kept at least that long. Some commercial duties last longer, so the first day of year five is not a date for destroying them. Sending the invoice by email Sending the PDF by email can be the electronic form the invoicing regulation allows. That PDF is not the structured business-to-business e-invoice of Royal Decree 238/2026. As of 26 September 2026, the order that starts those clocks was not in the BOE. What a suplido is A suplido is an amount you pay in the customer’s name and on their behalf, and that you document that way. It stays outside the VAT base when the VAT act’s conditions are met. An ordinary recharge does not become a suplido because you call it one. A discount on the invoice A discount reduces the base on which VAT is calculated. It is not income-tax withholding, which is subtracted later and does not change that base. The invoice has to show the base once the discount is applied. Invoice for an advance An advance can require its own invoice when VAT accrues as you collect it. The final invoice takes that advance into account so you do not tax the same amount again. Both pieces sit in the VAT act and in the invoicing regulation. Credit invoice A credit invoice reduces an amount already invoiced and carries its own number. It is a corrective invoice. It does not blank the original number. The detail of that document is in {{/guias/factura-rectificativa-autonomo|the corrective invoice}}. Several VAT rates on the same invoice A single invoice can mix lines with different rates. The general statutory rates are 21%, 10%, and 4%. Which one applies is decided by the operation, not by who the customer is. This guide does not sort food products into rates. Taxable base or a VAT-included price On a full invoice the taxable base and the VAT charged have to be visible. A total with the VAT buried is not enough. If you agreed a price with VAT included, the base is obtained by backing out the rate. Exempt, not subject, or zero-rated Exempt, not subject, and zero rate are three different treatments. Which one fits is not read off the trade without looking at the operation. The invoice has to state the one that actually applies, because choosing the wrong one changes modelo 303. Reverse charge With reverse charge, the customer accounts for the VAT, not the person who issues the invoice. The VAT act keeps it for specific cases, such as certain construction, some intra-EU operations, and others the article lists. An invoice between businesses is not reverse charge merely because it is between businesses. Invoicing the Canary Islands Supplies to the Canary Islands are not charged mainland IVA. The Canary tax is IGIC. This guide does not quote IGIC rates. If your profile is mainland, do not put 21% on a Canary supply without checking the case. Invoicing Ceuta and Melilla Ceuta and Melilla are not invoiced with IVA. The tax of these cities is IPSI. This guide does not quote IPSI rates. With the matching territorial profile, Factura Fácil calculates IPSI and does not file it. Invoice for an export of goods An export of goods outside the European Union can be exempt, with a right to deduct, when the VAT act’s conditions are met and you can prove the goods left. A service does not inherit that exemption, nor does a sale whose goods never left Spain. Services to businesses in another EU country A service to a business in another European Union country is often located where the customer is. In that case you may not charge Spanish VAT, and modelo 349 may apply. Not every service works that way: the act has exceptions. What a self-invoice is A self-invoice is issued by the recipient, not by the supplier, in the cases the regulation allows and with the agreement of the person who carries out the operation. It is not the invoice you send to a customer in the ordinary course. Correcting an invoice you have not collected The VAT act lets you reduce the taxable base when a debt becomes uncollectible, if the conditions of time, claim, and amount are met. Those conditions do not collapse into a single number of months. The route is a corrective invoice. A series for corrective invoices A corrective invoice does not reuse the number of the invoice it corrects. It needs its own series, or numbering that makes clear it is another invoice. The app has series and automatic numbering, and you set the series. An invoice in another language You can issue the invoice in a language other than Spanish. Royal Decree 1619/2012 allows it. The Tax Agency can require a translation when it needs one. An invoice in English is not forbidden. An invoice in another currency The invoice can be in a currency other than the euro. The regulation requires the VAT base in euros and the exchange rate used to be shown. You type the amounts. The app does not download an official rate on its own. Gaps in the numbering Numbering inside a series has to be sequential. A gap is something you can explain, not something you hide by reusing the number. In VeriFactu the records are chained: deleting a number is not the same as a cancellation record. A duplicate of a lost invoice If the customer loses the invoice, you can give them a duplicate. It is the same invoice, with the same number. It is not a second sale. The app can generate the PDF again. Mention of a special scheme When the operation is under a special scheme, the invoice has to say so. Among them are cash accounting, the equivalence surcharge, the travel-agents scheme, and the used-goods scheme, and others the act provides. The app does not guess the scheme: you set it. Withholding on an invoice to a private customer An invoice to a private individual carries no income-tax withholding. Withholding belongs on certain professional invoices issued to businesses and to other people required to withhold. The general rate for professionals is 15%. The 7% rate is for the start of the activity, in the year you start and the next two, if you notified it. Which activities carry withholding Withholding on an invoice reaches the professional activities that the income-tax act and its regulation point to. It does not reach every trade. A plumber’s invoice to a company does not carry an automatic 15%. If you are not sure, do not add the withholding. Rent withholding on the invoice The lease of urban business premises is often invoiced with VAT and with 19% withholding applied by the tenant. Not every rent has both. The landlord’s invoice shows the withholding. The tenant files modelo 115. Payment term between businesses Between businesses, Act 3/2004 sets a payment term of 30 days. The parties can agree to extend it, up to a maximum of 60 days. Each year’s late-payment interest neither lengthens nor shortens that term, and this guide does not quote it. What to do if you are not paid If the customer does not pay, chase the debt and keep the invoice. The VAT base can be reduced only when the legal conditions are met. A credit note does not fire on its own on day 30. The app does not mark the debt uncollectible for you. Limit on collecting in cash Act 11/2021 stops cash payment or collection of 1,000 euros or more when one of the parties acts as an entrepreneur or a professional. Splitting the payment into several does not raise the limit. A non-resident individual who is not acting as a business has a limit of 10,000 euros. This is not the rule on travel allowances. A till ticket is not your invoice The till ticket you are given when you pay is the simplified invoice of the person selling to you, not an invoice you issued. In the app, the POS daily summary groups sales by VAT rate and does not create invoices or touch your numbering. The customer’s tax ID on the invoice On a full invoice, a business customer appears with their tax ID. On a simplified invoice, the tax ID is needed if that person wants to deduct VAT. A private customer on a simplified invoice may not show one. You type the customer: the app does not look them up at the Tax Agency. How to describe the service The description identifies the operation: what you did and, if the service stretches over time, the period. Services, on its own, is a weak description. The app prints the text you write. Operation date and invoice date When the day of the operation and the day you issue the invoice are different, both appear. Modelo 303 follows the operation date, except for special schemes such as cash accounting. The detail of the return is in {{/guias/modelos-303-y-130|modelos 303 and 130}}. An invoice for a course or a class A course can be exempt from VAT only in the cases article 20 of the VAT act lists. A private class is not exempt merely because it is a class. The invoice states the treatment that actually applies, and the app uses the one you select. A PDF is not the business e-invoice Crea y Crece and Royal Decree 238/2026 regulate a structured e-invoice between businesses. A PDF is not that format. The clocks do not start until the order on the public solution is in the BOE. On 26 September 2026 it was not published. VeriFactu is a different duty, summed up in {{/guias/verifactu-autonomos|VeriFactu for autónomos}}. What the billing record is The billing record is the VeriFactu entry for the invoice. It is not the PDF and it is not modelo 303. If you connect a PFX certificate, you can send that record to the Tax Agency when you issue. If the Tax Agency does not answer, the sending stays queued. Two QR codes that are not the same The VeriFactu QR lets the customer check the invoice in the Tax Agency’s system. A payment QR, whether Bizum, card, Stripe, or MONEI, collects money. They do not describe the same thing and they do not stand in for each other. An invoice paid in instalments Collecting in several instalments does not require an invoice for each month if VAT already accrued on the first one. The second payment is not a second sale. The app does not create an invoice from a bank movement, unless Stripe or MONEI is connected and the payment arrives through that gateway. Invoicing the United Kingdom The United Kingdom is not a member state. A sale there is not an intra-EU supply and it is not reported on modelo 349. An export of goods or a service place-of-supply rule may fit. Do not charge Spanish VAT by default and do not treat a zero tax as given. Sales to private customers in other EU countries Selling goods at a distance to consumers in other Union countries can fall under the one-stop shop, the OSS, once the threshold is passed. This guide does not quote that figure. The app does not file the OSS. The invoice carries the treatment you choose. An invoice with lines with and without VAT Not every line, and not every customer, carries the same VAT. An invoice can mix a taxable operation and an exempt one if each line states its treatment clearly. The base and the tax are not melted into a single opaque total. Keeping a copy of the invoice The person who issues keeps a copy and the person who receives keeps the original. That copy is what feeds the book of issued invoices. Factura Fácil stores the invoice you created in the account. From the delivery note to the invoice A delivery note documents a delivery. It is not an invoice and it does not accrue VAT by itself. The invoice is issued later, inside the deadline, and it can group several delivery notes for the same customer. In the app they are different documents. Void or correct Voiding cancels the invoice. Correcting changes amounts with a new invoice and another number. Do not void only to fix a price. If the VeriFactu record had already been sent, voiding carries a cancellation record. The detail of the corrective invoice is in {{/guias/factura-rectificativa-autonomo|the corrective invoice}}. An invoice to a community of owners When the party that hires you is the community, the invoice is issued to the community, with its tax ID, not to each neighbour. Withholding is not automatic. Not every community withholds 15%. The invoicing regulation asks for the details of the real recipient. A simplified invoice with a tax ID so you can deduct A simplified invoice can include the customer’s tax ID and address when they need them to deduct VAT. Without those details, the expense may not support the deduction. In the app, you still confirm the expense yourself. An invoice to a town hall A public administration is invoiced in Facturae 3.2 through FACe when you have the three DIR3 codes: accounting office, managing body, and processing unit. A printed PDF is not that channel. The sending guide is in {{/guias/facturae-face-administracion|Facturae and FACe}}.
Taxes
Modelo 303: VAT for the quarter Modelo 303 is the VAT self-assessment. Most autónomos on the general regime file it each quarter. The result is the VAT on your invoices minus the deductible VAT on your expenses. Modelo 390: the annual VAT summary Modelo 303 closes each period. Modelo 390, when it applies to you, summarises VAT for the year. It does not replace the quarters you have already filed. Modelo 130: income tax on account If you are on direct estimation, normal or simplified, modelo 130 is the income-tax payment on account. People on objective estimation (módulos) do not use this form. Modelo 131: the payment on account in módulos Direct estimation and objective estimation do not share a form. If your activity is on módulos, the income-tax payment on account is modelo 131. Modelo 100: where modelo 130 is settled The annual income-tax return is modelo 100. Modelo 130 payments during the year are an advance of that tax. Modelo 303 is not settled on the same return. Modelo 111: withholdings you take Modelo 111 covers withholdings on employees and on professionals. It is not the payment on account of your own income tax: on direct estimation, that is modelo 130. Modelo 190: the annual withholding summary Modelo 111 is the form for each period. Modelo 190 gathers the year. The certificate you can download in Factura Fácil is a guide. It does not replace modelo 190 on the Tax Agency site. Modelo 115: withholding on the premises If you rent the premises where you work and withhold tax from the landlord, that withholding goes on modelo 115. The annual summary is modelo 180. This is not the home-office rule. Modelo 180: the annual summary of rent withholdings Each period you report withholding on the premises on modelo 115. Modelo 180 gathers those withholdings at the end of the year. Modelo 347: operations with third parties Modelo 347 is an information return about operations with other people and businesses. It is not the quarter’s VAT and it is not the income-tax payment on account. Modelo 349: operations inside the European Union If you work with businesses in other European Union countries, modelo 349 is the return for those operations. It is not modelo 303 and it is not modelo 347. IGIC: modelo 420 in the Canary Islands If your activity is in the Canary Islands, you do not report that activity as state VAT on modelo 303. The tax is IGIC and the form is modelo 420. IPSI: Ceuta and Melilla Ceuta and Melilla do not apply state VAT to that activity. The indirect tax is IPSI. Factura Fácil calculates it when your tax profile is one of the two cities. Foral VAT: the Basque Country and Navarre If your tax authority is foral, VAT does not follow the state form used by someone who files only with the Spanish Tax Agency. Factura Fácil calculates foral VAT when the profile says so. The 2026 tax calendar for autónomos The first three quarters of modelo 303 and modelo 130 are filed from 1 to 20 April, July, and October. The fourth quarter is filed from 1 to 30 January. The BOE file: importing is not filing From modelo 303 or modelo 130 you can generate a text file in ISO-8859-1. On the Tax Agency site you use it with Import. That step does not submit the self-assessment. Ledger spreadsheet: Pre303 and Pre130 Besides the BOE file, Factura Fácil generates a ledger spreadsheet. It is for Pre303 and Pre130 at the Spanish Tax Agency. When a professional may not have to file modelo 130 Some professionals can be excluded from modelo 130. The test is whether at least 70% of activity income had withholding. Do not stop filing only because you read it here. Cash accounting: output VAT enters when you are paid Without a special regime, VAT on an invoice you issue belongs to the quarter of the operation date. With cash accounting turned on, output VAT waits until you mark the invoice paid. Close the quarter without leaving modelo 303 half done Closing brings together what you invoiced, what you can deduct, and the forms that usually share the calendar: modelo 303 and, if you are on direct estimation, modelo 130. Equivalence surcharge for retailers The equivalence surcharge is the regime of many retailers. In Factura Fácil the percentage is tied to the VAT rate on the operation, and only on the mainland and the Balearic Islands. What invoice you need to deduct VAT VAT on an expense enters modelo 303 when it is deductible and the document supports it. The rule is a full invoice with your tax ID. The bank charge does not replace it. Direct debit for modelo 303 and modelo 130 You can ask for the amount due to be charged to your account when you file. That direct-debit window closes earlier than the last day to file without that charge. The fourth quarter does not end on the 20th April, July, and October close on the 20th. The fourth quarter of modelo 303 and modelo 130 is filed from 1 to 30 January of the following year. When modelo 303 is not an amount to pay Modelo 303 subtracts deductible input VAT from output VAT. If deductible VAT is higher, the result is not a payment. It is an amount to offset. Which withholdings lower the modelo 130 payment Modelo 130 is not only a percentage of profit. From that calculation you subtract withholdings already taken and what you already paid on earlier modelo 130 filings in the same year. Payroll that feeds modelo 111, and the payslip that does not touch modelo 130 They are not the same payroll. What you pay an active employee goes on modelo 111. What you receive as someone else’s employee does not reduce your modelo 130. The withholding certificate is a guide, not modelo 190 Someone who had tax withheld can ask you for a certificate. The one the app downloads is there to guide you. The official summary for the year is modelo 190, and it is filed at the Tax Agency. Which percentage modelo 130 uses In direct estimation the percentage is not the same for every activity. The general case is 20% of year-to-date net profit. Agriculture, livestock, forestry and fishing use 2% of the quarter’s income. Modelo 130 with a zero result The Tax Agency asks for modelo 130 from anyone who is obliged, including when the quarter’s result is zero. Being outside the form is a different rule, and it does not come from this page. The reduction when last year was 12,000 euros or less If last year’s net profit from economic activities was 12,000 euros or less, the payment-on-account rules include a reduction. Confirm the figure before you file. Factura Fácil does not apply that reduction. Modelo 303 is not modelo 390 Modelo 303 is the periodic VAT self-assessment. Modelo 390 is the annual summary. One does not take the place of the other. Who the annual VAT summary is for Modelo 390 is the annual VAT summary for taxpayers who must file it. It is not a task for every autónomo just because they have invoices. Modelo 130 is not the annual income-tax return Modelo 130 pays part of the activity’s income tax during the year. Modelo 100 is the annual return, and those payments on account are taken into account there. When modelo 111 is due You file modelo 111 when you withhold: on payroll you pay, or on professional invoices you pay. A salary you receive from an employer is not your modelo 111. Who pays the rent withholding On urban property rented for an activity, the person who pays the rent, the tenant, usually withholds and reports it on modelo 115. This is not a rule for every private-home lease. Which operations stay off modelo 347 Modelo 347 reports operations with the same person or entity when they exceed 3,005.06 euros in the year, including VAT. Amounts at or under that figure with that person are not listed. What Immediate Information Supply is SII is the system for keeping VAT record books through the Tax Agency site. Most autónomos are not on SII. What the pro-rata limits The pro-rata applies when the same activity has supplies with deductible VAT and other exempt supplies that do not give a right to deduct. VAT on expenses is not deducted in full. It is limited by the percentage that fits. The two VAT amounts on modelo 303 Output VAT is what you charge on the invoices you issue. Deductible input VAT is on activity expenses, when the invoice allows the deduction. Modelo 303 reports the difference. The modelo 100 campaign The income-tax campaign is the window for filing modelo 100, the income-tax return for the previous year. The dates are in that year’s taxpayer calendar. There is no fixed opening day this page can announce in advance. The draft does not close the activity The income-tax draft often arrives with employment income and some withholdings. Your activity’s invoices, expenses and modelo 130 payments are not reviewed just because the draft exists. How to record a grant A grant can count as activity income for income tax and, in some cases, form part of the VAT base. It does not help to say that every grant is outside VAT, or that none of them is income. A bank movement does not document the VAT A credit on the account is not the invoice for the operation. VAT and the books need the invoice. Seeing the credit does not replace that document. January is the fourth-quarter window January does not repeat the 1-to-20 deadline. Modelo 303 and modelo 130 for the fourth quarter are filed from 1 to 30 January. Direct debit closes earlier than the last filing day. April, July and October, from the 1st to the 20th Self-assessments for the first, second and third quarters are filed from the 1st to the 20th of April, July and October. The fourth quarter does not use that window. It is filed in January. A certificate or Cl@ve for submission Submitting the self-assessment on the Tax Agency site is done with a certificate or with Cl@ve, depending on the procedure. Generating a file in Factura Fácil is an earlier step, and it is not that submission. Pre303 reads the ledgers and does not file Pre303 is the Tax Agency tool that helps fill in modelo 303 from VAT ledger spreadsheets. Pre130 plays a similar role for the payment on account. Neither of them files the self-assessment. Two files, two places Factura Fácil can prepare two different files. The XLSX is the ledger for Pre303 and Pre130. The ISO-8859-1 text is the BOE file for Import on modelo 303 and modelo 130. They are not interchangeable. The 19% on urban rent On urban real-estate income, the usual withholding is 19%. You confirm the rate on the contract and in that year’s rules. Do not treat it as settled from this page alone. 2% is not 20% of profit Someone in direct estimation in agriculture, livestock, forestry or fishing does not apply 20% of year-to-date profit. The payment is 2% of the quarter’s income. The surcharge on your supplier’s invoice If you are on the equivalence surcharge, the supplier charges you VAT and, on top, the surcharge. In mainland Spain and the Balearics the percentages follow the VAT rate. You do not deduct that VAT. The correction belongs to the period you issue it A corrective invoice changes output VAT in the period you issue it, not by reworking the closed quarter in your head. That period’s modelo 303 is not erased. The correction lives in the new period. A deferral is a Tax Agency procedure If a self-assessment comes out as an amount to pay and you cannot pay it on time, the Tax Agency has a procedure to defer or split the debt. The person who owes it requests that on the site, and the Administration decides. Modelo 190 summarises, it does not add another amount Modelo 190 is the annual summary of the withholdings you took: payroll and professional invoices. It is not an amount added on top of the modelo 111 payments already made. When modelo 115 is filed Modelo 115, for rent withholdings you take, follows the same windows as modelo 111 and modelo 303. Three quarters end on the 20th. The fourth is filed in January. Monthly, quarterly or annual Modelo 349 reports intra-EU operations. The frequency is not the same for everyone. It can be monthly, quarterly or annual, depending on the amounts and what the census says. Foral invoicing does not close the VAT TicketBAI and Batuz are invoicing systems in the foral territories. They report the invoice in that system. They do not replace that territory’s VAT self-assessment. What the firm usually asks for To close a quarter, a gestoría usually wants the invoices you issued, the expenses with their proof, and the figures for modelo 303 and modelo 130. They review from that. Having the papers together does not submit the form. Two destinations for the same credit If modelo 303 comes out in your favour, carrying the credit and asking for a refund are not the same step. Carrying it leaves the credit for the next period. A refund asks to be paid, in the cases the form allows. Where the amount to pay comes from The amount to pay on modelo 303 is not one subtraction that ignores the regime. In the general case it is output VAT minus deductible input VAT. If the regime adds equivalence surcharge or other boxes, those figures enter too. Operations end in December, the form in January The fourth quarter gathers operations through 31 December. Filing is not in December: modelo 303 and modelo 130 for that quarter are filed from 1 to 30 January. The invoice feeds the forms and does not submit them Issuing an invoice does not file any form. It feeds output VAT on modelo 303 and the income on the payment on account, modelo 130 or modelo 131 depending on the regime, and on modelo 100. Identifying yourself on the site is a separate step Filing on the Tax Agency site means identifying yourself. An individual can often use Cl@ve or a certificate. In many procedures a company needs an electronic certificate. Zero VAT is not outside the books An exempt or not-subject invoice does not add output VAT to modelo 303. It is still an operation of the activity. Taking it out of the books because the VAT is zero leaves the record incomplete. The quarter does not repeat profit already paid In the general case, a quarter’s modelo 130 is not 20% of that quarter alone, added again to the earlier ones. It is 20% of net profit from January, minus what you already paid and minus withholdings. State modelo 303 is not your foral form The Basque Country and Navarre have their own tax administration. If you must report VAT to a foral tax agency, you do not use the common-territory modelo 303.
Expenses
The RETA quota as an expense The quota you pay to RETA for the activity is a 100% income-tax expense and carries no deductible VAT. Factura Fácil can record it. Social Security collects it, not the app. An alternative mutualidad instead of RETA If you contribute through MUFACE, MUGEJU, or another alternative mutualidad, that scheme replaces the automatic RETA expense in the app. The screen shows an annual cap loaded from the 2024 income-tax manual. Utilities in your home You set the percentage of the home used only for the activity. On electricity, water, gas, and internet the app applies that percentage times 30% for income tax, with 0% VAT. Home rent when you are the tenant When the lease on your main home is in your name as tenant, rent uses the exclusive-use percentage at 100% for income tax and 0% VAT. Utilities follow a different formula. Ownership costs of your home If you own the home, community fees, property tax (IBI), mortgage interest, and repairs use the share set aside exclusively for the activity at 100% for income tax, with VAT at 0%. Professional mileage Mileage starts from an orientative rate of 0.26 euro per kilometre for a car (turismo). You need origin, destination, and purpose. The regular trip from home to your usual workplace stays out. Meals and per diems The cap is daily: 26.67 euros in Spain and 48.08 euros abroad, shared across every meal that day. The town must differ from your tax domicile, and payment must be electronic. Investment goods If the unit value is over 300 euros, income tax in the purchase quarter is 0% and the deduction follows the amortization book for modelo 130. Below 300 euros it is an ordinary expense. Record an expense on WhatsApp You link your number, send Hola, and from there you send the photo or PDF of the expense. The AI shows a summary. You save it, edit it, or discard it. Expenses from email You connect Gmail, Outlook, or IMAP as read-only. PDFs from the senders you set are recorded on their own in a daily sweep. The whole mailbox is not stored. Invoice or receipt for the expense The document is what lets you study the expense. From a photo or a PDF the AI extracts the fields. On the WhatsApp flow you confirm the summary before saving it. Warnings for duplicate expenses If you save an expense and another one already has the same invoice number and the same supplier, Factura Fácil warns you. The warning flags the possible duplicate so you can look at it. Categories and deductibility The expense category picks the formula the app proposes. The legal test, linked to the activity and justified, is in {{/guias/requisitos-de-un-gasto-deducible|what a deductible expense needs}}. Software and gestoría fees as expenses The software you work with and your gestoría’s fees, when the invoice is in your name, are typical activity expenses. They are worth studying with the document in front of you. They are not marked on their own. Input VAT and the income-tax expense Modelo 303 and modelo 130 do not subtract the same figure. If the VAT is deductible, the income-tax expense is the base without that VAT. If the VAT is not deductible, the income-tax expense is often the total you paid. Record an expense without coverage An expense can be created with no coverage and it syncs when internet is back. Reading a photo or PDF with AI, and the email sweep, wait until there is a connection. An automatic autónomo quota You can turn on an automatic expense on day 1 of each month, with no VAT and in the taxes category, for the monthly amount you save. Missing months can be filled in. Pluriactividad and the quota If you also have a job, the RETA flat rate and the pluriactividad reduction are incompatible. The choice is not filed from the app. The figures you see are orientative text. Flat rate or a reduction In Factura Fácil the flat rate is described as about 88 euros a month in 2026 for the first 12 months. That is the app’s orientative text. The request is not sent from here. The payslip you receive from work Wages from employment do not enter the calculation of modelo 130. You can store withholding certificates to review the amounts. They are not required there in order to file the income-tax return. Premises rent and modelos 115 and 180 Rent of premises used for the activity is 100% for income tax and 100% for VAT, and it feeds modelos 115 and 180. Your main home follows other formulas. Training linked to the activity Training related to what you do, invoiced to you, is a typical expense to study in the quarter. It is not deductible at 100% merely because it is a course. Requirements of a deductible expense A deductible expense is linked to the activity, justified and recorded. There is no closed list of concepts. Factura Fácil proposes a percentage from the category and you confirm it. That proposal is not a legal opinion. A receipt without your tax ID You can save a simplified invoice that does not show your tax ID. That records the document. It does not make the VAT deductible when the rules require a full invoice with your details. An invoice in someone else’s name If the invoice is in someone else’s name, the expense is not yours. Do not record it in your activity to make it fit. The document has to identify who bears the cost. Fuel for a passenger car Fuel for a private car is not deductible merely because you have the invoice. It depends on the activity and on how the vehicle is used. The app’s mileage aid is orientative: 0.26 euros per kilometre for a passenger car, with origin, destination and purpose. The regular commute is excluded. Car lease or renting A lease and a renting contract are not the same. Deductibility, especially VAT on a passenger car, depends on the activity. This page does not promise 100% or 50%. You record the invoice you receive and confirm the percentage. An autónomo’s mobile phone A phone you use for the activity can be partly deductible. If it is also personal, do not deduct 100% without a reason. You confirm the percentage. The app does not decide it. A computer: expense or investment Factura Fácil treats a unit cost above 300 euros as an investment good: 0% income tax in the purchase quarter, then the amortization book. 300 euros is the app’s figure. A cheaper item can be a current expense if it is for the activity. VAT deduction is a separate question. Civil liability insurance A liability policy for the activity is a cost of that activity when it is in the business’s name and covers that risk. A home policy is not that insurance. A professional-body fee A compulsory professional-body fee linked to the activity can be a cost. A voluntary club is not the same thing. You record the receipt. Office supplies Paper, pens and small supplies for the activity are current expenses when they are justified. They are not investment goods only because you use them at work. Web ads and a domain Ads, a domain and hosting you use for the activity are costs of that activity. A personal blog with no link to the business is not. Record the invoice. Bank fees Fees on the business account can be a cost of the activity. Factura Fácil does not read them unless you record them or, on a paid plan, connect a bank. The trial has zero bank accounts. A fee is not an invoice by itself if you have no document. Interest on a loan for the activity Interest on a loan used for the activity can be a cost. Repayment of principal is not an expense. A personal loan is not. The app does not split the receipt: you record the interest you can justify. Fines are not deductible Fines and penalties are not deductible. Do not record a traffic fine or a tax surcharge as a cost and expect it to reduce modelo 130. Work clothes Specific work clothes, such as a uniform or protective gear, can be a cost. Ordinary clothes you could wear outside are not, even if you bought them to look more professional. You confirm the category. Gifts to clients Client gifts have limits in both VAT and income tax. A gift is not deductible merely because you handed it over. Those limits are in the VAT act and in the income-tax rules. A gestoría should confirm the year. This page does not set a euro cap. Tolls and parking Tolls and parking on a trip for the activity can be costs when they are justified and they are not the regular commute. If you use the mileage screen, record origin, destination and purpose. A toll is a separate document. Taxi and public transport A taxi or a train for the activity can be a cost if you keep the receipt. The commute from home to your usual workplace is not a business trip. Purchases of stock Goods you buy to resell are stock, not a 100% cost on the purchase day in every method. In direct estimation the cost is recognized under the rules of that method. Do not expense the whole warehouse on day one. The app records the purchase invoice you enter. An expense from another year An expense belongs to the year it accrues, not to the year you remember to type it in. Putting a December invoice into January changes the quarter. Use the document date. A simplified invoice as an expense You can record a simplified invoice. VAT deduction usually needs your tax ID on it when the rules require a full invoice. The app extracts the fields from a photo or a PDF and you confirm them. Owners’ association fees for premises Community fees for business premises can be a cost of the activity, with the receipt. Fees for the home you live in follow a different rule. IBI on business premises IBI on business premises can be a cost of the activity, with the receipt. IBI on the home you live in is not 100% because you work there. Utilities for the premises Utilities for premises used only for the business can be deducted in full for income tax, and the VAT can be deductible with a proper invoice. Home utilities are different: home percentage times 30% for income tax and 0% VAT. The app uses that home formula. Repair or improve A repair keeps the asset in use and can be a current expense. A reform or improvement that extends the asset can be an investment. Do not assume every builder invoice is a current expense. The app follows the category you confirm and the 300 euro unit rule for investment goods. Amortizing a computer If the app treats the computer as an investment good, the purchase quarter does not take 100% of the income-tax cost. Amortization is recorded in the amortization book. This page does not quote official amortization percentages. VAT may still be deductible in the purchase period when the invoice allows it. How much of the vehicle is for the activity A vehicle used partly for the activity is not 100% by default. You set the percentage you can justify. The mileage tool does not replace that percentage and it excludes the regular commute. Expenses before you start invoicing Costs before the first invoice can belong to the activity if they were for starting it and you were, or became, registered. An invoice dated before the census registration is still a census problem. The app does not move a date to hide that. Car insurance Car insurance follows the same use test as the vehicle. Insurance on a fully private car is not a business cost. You confirm the percentage. A meal paid in cash For autónomos, a meal paid in cash is not a deductible allowance since 2018. Payment has to be electronic. The municipality and the caps are in {{/guias/dietas-y-manutencion|meals and subsistence}}. An accountant’s invoice The invoice from your accountant or gestoría is a cost of the activity. Factura Fácil is not a gestoría and does not file your taxes. The bridge so a firm can see invoices and expenses is free. Training that is not for your activity Training is deductible when it updates knowledge you use in the activity. A course with no link to that activity is not. There is a separate guide on training that is linked to the work. Not every course counts. Taking stock for yourself Taking stock for yourself is not a silent zero. It can be a deemed supply for VAT and income. Do not delete the purchase. Record what you withdrew. Cash of 1,000 euros or more Cash of 1,000 euros or more is forbidden when one party is a business or a professional, under Act 11/2021. Splitting the payment does not fix it. This ban is separate from the meal rule, which rejects cash even for small meals. A restaurant receipt and a meal allowance A restaurant receipt is not automatically a deductible meal. It still needs another municipality, electronic payment and the daily cap: 26.67 euros in Spain and 48.08 abroad. Above the cap, the excess is not a deductible meal under that rule. You confirm the expense. A car repair A car repair follows the vehicle’s business use. It is not 100% because the garage issued an invoice. If the work is an improvement that extends the asset, it can be an investment rather than a current expense. You confirm the category. Items under 300 euros Under the app’s unit figure of 300 euros, the item is not sent to the investment-good book. It can be a current expense if it is for the activity. 300 euros is the figure loaded in the app. Input VAT that is not deductible If VAT is not deductible, it is not a modelo 303 credit. It may or may not be part of the income-tax cost. You confirm that. The app does not turn a bad receipt into deductible VAT. Entering the same expense number twice Factura Fácil warns when the same invoice number and the same supplier already exist. The warning is not a legal finding. You still decide whether it is a true duplicate.
The app
Invoice from the AI chat You can type, dictate, or attach a file and the chat drafts the invoice. Nothing is saved until you confirm it, and the chat only works when you are online. Sync the bank with Open Banking On a paid plan you can connect the bank through Open Banking, via Enable Banking. Movements come in so you can match collections. The free trial does not include a bank account. Match a collection to its invoice Once the bank is connected you can match a movement to the invoice it pays. The bank line does not take the invoice’s place. Prepare a SEPA remittance Factura Fácil builds the file the bank expects. You order the charge when you upload that file to your online banking. The app does not debit the customer by itself. Enter POS sales The till close comes in as a daily summary, in Excel or CSV, split by VAT rate. That summary does not issue invoices and does not move the series. Invite your gestoría to the account You can invite your gestoría so they see invoices and expenses. That sync is not charged separately. Factura Fácil is not an accounting firm. Export the BOE file and the ledgers From the forms you can download the BOE file to import on the Tax Agency site and the Pre303 and Pre130 spreadsheet. You can also export the ledgers. None of those files files the return. The same account on the web and on mobile Factura Fácil runs in the browser, on iPhone, and on Android. You sign in with the same account and see the same invoices. Tax calendar reminders The app reminds you of the forms that match the profile saved on the account. The reminder does not submit the return. Upload your autónomo registration You can attach the PDF of the registration. If the file is not recognized, it is not thrown away: it stays saved and you complete the data. The app does not register you with the Tax Agency. Accept, reject, or sign a quote You send the quote or the proforma and the customer can accept or reject it. You can be notified. The PDF can also be signed with a certificate from a link. Templates with your brand You can use branded templates so the PDF is recognisable. The design does not remove any field the invoice has to carry. Customers and suppliers You save customers and suppliers with their tax identification. DIR3 codes are filled in only when the recipient is a public body. The two-week trial The trial lasts two weeks and does not ask for a card. In that time you can record 5 invoices and expenses in total, and ask the AI 5 questions. What changes from one plan to another Each plan sets its own limits. Public prices are on {{/pricing|pricing}}. This page does not copy any fee. The record stays in the queue Issuing the invoice and getting an answer from the Tax Agency are two steps. If the site does not answer, the VeriFactu record stays queued. The invoice remains. A warning when the number and the customer match If you save an invoice and another one already has the same number and the same customer, you see a warning. It is there to stop a duplicate before you treat it as final.
Firms and deadlines
Two dates for adapting the system Anyone who files corporate income tax adapts their billing system before 1 January 2027. Autónomos, before 1 July 2027. Until then it is a trial period. The trial period does not loosen numbering The time before the deadline is a trial period. You can stop sending test records. Invoices still need a series and sequential numbers. Two modalities, not an order from the app VERI*FACTU sends the billing records. NO VERI*FACTU keeps them and does not send them. That choice is a modality. This page does not say which one the law requires in your case. Someone on SII does not change systems Taxpayers who use Immediate Supply of Information do not change systems because of the VeriFactu regulation. Do not copy the state calendar onto foral tax authorities TicketBAI and Batuz belong to the foral tax authorities. The Spanish Tax Agency calendar does not apply to them. When the e-invoicing clock starts Royal Decree 238/2026 regulates e-invoicing between businesses. The months do not start until the ministerial order on the public solution is in force. What your adviser sees, and who owns the account If you sync the account with your gestoría, the firm sees the invoices and the expenses. The account does not change owner. The quarter, with the papers already in The gestoría files. The app leaves the invoices, the expenses, and the import file ready. It does not submit the return. A portfolio, two deadlines, and a bridge with no fee The firm works with the portfolio and with two adaptation deadlines. The bridge to the accounts has no separate fee. Factura Fácil is not an accounting firm and does not solicit the firm’s clients. Who changes the plan on the account When the subscription depends on the gestoría, a plan change is asked of the firm. The firm controls the plan. A firm’s VeriFactu checklist A portfolio has two dates. A client who files corporate tax adapts the invoicing system before 1 January 2027. An autónomo, before 1 July 2027. Until then it is a test period. VERI*FACTU and NO VERI*FACTU are a modality choice. The app sends the billing record only if that client connected a PFX and turned sending on. What to ask for before the quarter Before closing the quarter, ask for issued invoices, expense proofs, the bank questions the firm still needs to ask and the certificate status if VeriFactu sending is on. The firm sees invoices and expenses through the free bridge. It does not see a filed return, because the app does not file. A company and an autónomo, two deadlines Do not put a company client and an autónomo on the same day. A client who files corporate tax adapts the system before 1 January 2027. An autónomo, before 1 July 2027. Modelos 303 and 130 are the autónomo’s forms. A company has corporate tax, which the app does not file and which you should not describe as modelo 130. A client on the modules scheme Modules mean modelo 131, not modelo 130. Factura Fácil calculates 131 when that client’s profile is objective estimation. Do not import a modelo 130 file for that client. A client on the equivalence surcharge If every activity of the client is on the equivalence surcharge, Factura Fácil does not add modelo 303 or 390 reminders. The surcharges loaded in the app are 5.2% with 21%, 1.4% with 10% and 0.5% with 4%, in mainland Spain and the Balearics only. A client in the Canary Islands A Canary client uses IGIC and modelo 420, not modelo 303. Do not send a state modelo 303 file for that client. This page does not quote IGIC rates. A client under a foral tax authority A foral client follows TicketBAI or Batuz and their own VAT return. State VeriFactu dates do not replace that regime. Factura Fácil does not submit TicketBAI. A client on SII A client on the Immediate Supply of Information does not move to VeriFactu and does not file modelo 347. Factura Fácil does not submit SII. Do not plan a VeriFactu certificate project for that client as if the regulation required the switch. Facturae for a public-sector client Invoices to a public body need Facturae 3.2 via FACe and three DIR3 codes on the contact. The app can issue that file when the codes are there. A PDF to the inbox is not FACe. Expenses with no receipt in the portfolio An expense without a proof is a question for the client, not a deduction. Expenses that arrive by WhatsApp are saved only after the client confirms. The firm sees the saved document. The bridge does not file modelo 303 The firm bridge is free. The firm sees invoices and expenses. Nobody in the app files modelo 303, modelo 130 or any other return. The BOE file is for Import on the Tax Agency site. Import is not filing. The January close at the firm In January the firm closes the fourth quarter and, if it applies, modelo 390. The modelo 303 and 130 window is in {{/guias/modelos-que-tocan-en-enero|the forms due in January}}. The app reminds and does not file. Clients’ modelo 390 Modelo 390 is the annual VAT summary for clients who must file it. A client on SII generally does not file it. The app calculates it when the profile includes it and does not file it. Income tax for autónomo clients Modelo 100 uses the year’s invoices, expenses and modelo 130 payments. The Tax Agency draft is not enough. The app calculates from the recorded data. The firm files on the Tax Agency site. Campaign dates change every year: do not invent them. An orientative withholding certificate The withholding certificate downloaded in the app is orientative. If it disagrees with the modelo 190 that will be filed, the filed 190 wins. Downloading the certificate does not file modelo 190. Duplicates in the portfolio Factura Fácil warns when the same invoice number and the same supplier match. The firm should look at that warning before the quarter. It is a warning, not a decision. Clients’ WhatsApp The client links a number, sends Hola and confirms, edits or discards. Saved documents count toward the plan. The firm does not receive the client’s whole WhatsApp chat. A client’s trial A client’s trial is 2 weeks, with no card: 5 invoices and expenses in total, 5 AI questions and zero bank accounts. If it stays that way at the end, the account becomes read-only and is deleted after 60 days. Prices are on the plans page: this guide quotes no euros. When a client deregisters If the client stops, the census deregistration and the RETA deregistration are theirs, outside the app. The bridge stops showing new work when they leave the link. Factura Fácil does not file the deregistration. A client’s expired certificate VeriFactu sending needs a valid PFX. If it expires, sending stops until they connect a new one. Invoices can still be issued as PDFs. Queued records stay queued if the Tax Agency did not accept them. The VeriFactu sending queue If the Tax Agency does not respond, the billing record stays in a queue and is retried. The queue is not modelo 303 and it is not a filed invoice. The firm should not tell the client the quarter was filed because the queue moved. The client invites the firm The client invites the firm. The firm does not pull the account by itself. What it sees is invoices and expenses. The bridge has no extra fee. A ledger spreadsheet for the accountant The XLSX is the ledger the firm uses for Pre303 and Pre130. Downloading it does not file modelo 303 or 130. The text for Import is in {{/guias/fichero-boe-que-importa-el-despacho|the BOE file}}. Payroll and the client’s modelo 111 If the client has employees, the withholdings on those payrolls feed modelo 111 and modelo 190. A salary the client receives from another employer does not. The app calculates modelo 111 when it is in the profile and does not file it. Clients’ modelo 115 Rent on business premises that the client pays can feed modelo 115 and modelo 180 when the profile includes it. Home rent is the home-office rule, not modelo 115. The app does not file modelo 115. Modelo 347 across the portfolio You report a third party over 3,005.06 euros in the year, VAT included. A client on SII does not file modelo 347. The deadline is usually February. The app calculates it when the profile includes it and does not file it. A client’s modelo 349 Modelo 349 is only for clients with intra-EU operations. Factura Fácil calculates it when the profile includes them. Do not add modelo 349 to a client who only invoices inside Spain. The app does not file the form. A client’s cash accounting On cash accounting, output VAT enters modelo 303 when the invoice is marked paid. The law still accrues it at the latest on 31 December of the following year even if it stays unpaid. The app does not bring that date forward. Expenses use the expense date. The BOE file the firm imports The BOE file is ISO-8859-1 text for Import on modelo 303 and modelo 130 on the Tax Agency site. The firm imports it and then submits. Import is not submission. You can generate the file without treating that click as filing. What the firm does not see The firm sees invoices and expenses. Inside the app it does not become the client’s legal representative, it does not receive Tax Agency notifications and it does not get the certificate password as a power to file. A client’s bank on paid plans Open Banking is on paid plans. The trial has zero bank accounts. Connecting a bank does not create invoices and does not file modelo 303. Prices are only on the plans page: this guide quotes no euros. Changing software without breaking the series When a client moves into the app, the new series must continue from the last number, not restart at 1 if the same series is still open. A gap or a duplicate is a problem for VeriFactu chaining. You set the next number. The app does not read the old program by itself.
The product
Invoicing software for autónomos Invoicing for self-employed workers and small companies in Spain: VAT, income-tax withholding, VeriFactu, AI expenses, and modelos 303 and 130. 2-week free trial. Expense tracking for autónomos Record autónomo expenses with a photo, a PDF, or WhatsApp. AI extracts the fields so they are ready for the quarter. 2-week free trial.