Tax advisory for self-employed: all your filings, no surprises, fixed monthly fee

Most self-employed professionals in Spain manage their taxes in one of two ways: they either handle it themselves with an online platform they do not fully understand, or they use a bookkeeper who files their returns without explaining anything and charges extra for every additional task. In the first scenario, the risk of errors is constant: deductions not applied correctly, Modelo 130 income tax instalments miscalculated, VAT on mixed-use expenses claimed at 100% when AEAT only accepts a percentage, or simply missed deadlines because no one reminded them. In the second scenario, the bookkeeper merely complies rather than plans: the self-employed professional discovers in July, when the annual income tax return arrives, that they owe an unexpected sum because nobody explained that the Modelo 130 instalments do not cover the full IRPF liability. Neither scenario is sustainable as your activity grows.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

At BMC we manage self-employed taxation comprehensively, proactively, and for a fixed monthly fee that covers everything: quarterly VAT returns (Modelo 303) and income tax instalments (Modelo 130 or 131), annual summaries, the income tax return, deduction reviews, and ongoing advisory at no extra charge per query. We assign a dedicated advisor who knows your activity, reminds you before every deadline, explains the outcome of each return, and flags anything that can be optimised. Our goal is that you never face a tax surprise and that you pay exactly what you owe, no more and no less.

  • The tarifa plana flat-rate contribution for new self-employed (from €80/month) applies during the first year regardless of income.

  • Self-employed professionals file quarterly IRPF instalments (Modelo 130) and VAT returns (Modelo 303), plus the annual summaries in January.

  • Deductible expenses for the self-employed

    home utilities (30% x share of home), work materials, insurance, training, and travel.

  • If AEAT launches an inspection, BMC acts as your representative and manages all communication with the tax authority.

How we work

From first contact to case completion

  1. Review of your current situation

    We analyse your returns for the last two tax years, verify that your IAE activity code and tax regime are correct, identify deductions that have not been applied, and detect any outstanding issues with AEAT or Seguridad Social. If there are errors in prior periods, we assess whether an amended return is advisable.

  2. Service setup and first filings

    We establish the working process: we tell you what information we need each quarter, how to send it to us (document-sharing platform or email), and by when. We prepare a personalised tax calendar with all your relevant deadlines and file the first returns with a pre-submission review for you to check.

  3. Quarterly management and optimisation

    Each quarter we collect your issued and received invoices, calculate the VAT payable or refundable, calculate the income tax instalment, verify that deducted expenses have adequate documentary support, and file the models on time. We send you the figures before submission for your review and approval. If there is anything to optimise, we will propose it.

  4. Annual income tax return and year-end planning

    During the income tax campaign (April to June) we prepare your return incorporating all business income, withholdings applied by your clients, investment and rental income where applicable, and all available deductions. Before the year closes we provide an advance estimate of your tax liability so you can plan accordingly.

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The problem

Most self-employed professionals in Spain manage their taxes in one of two ways: they either handle it themselves with an online platform they do not fully understand, or they use a bookkeeper who files their returns without explaining anything and charges extra for every additional task. In the first scenario, the risk of errors is constant: deductions not applied correctly, Modelo 130 income tax instalments miscalculated, VAT on mixed-use expenses claimed at 100% when AEAT only accepts a percentage, or simply missed deadlines because no one reminded them. In the second scenario, the bookkeeper merely complies rather than plans: the self-employed professional discovers in July, when the annual income tax return arrives, that they owe an unexpected sum because nobody explained that the Modelo 130 instalments do not cover the full IRPF liability. Neither scenario is sustainable as your activity grows.

Our solution

At BMC we manage self-employed taxation comprehensively, proactively, and for a fixed monthly fee that covers everything: quarterly VAT returns (Modelo 303) and income tax instalments (Modelo 130 or 131), annual summaries, the income tax return, deduction reviews, and ongoing advisory at no extra charge per query. We assign a dedicated advisor who knows your activity, reminds you before every deadline, explains the outcome of each return, and flags anything that can be optimised. Our goal is that you never face a tax surprise and that you pay exactly what you owe, no more and no less.

Process

How we do it

1

Review of your current situation

We analyse your returns for the last two tax years, verify that your IAE activity code and tax regime are correct, identify deductions that have not been applied, and detect any outstanding issues with AEAT or Seguridad Social. If there are errors in prior periods, we assess whether an amended return is advisable.

2

Service setup and first filings

We establish the working process: we tell you what information we need each quarter, how to send it to us (document-sharing platform or email), and by when. We prepare a personalised tax calendar with all your relevant deadlines and file the first returns with a pre-submission review for you to check.

3

Quarterly management and optimisation

Each quarter we collect your issued and received invoices, calculate the VAT payable or refundable, calculate the income tax instalment, verify that deducted expenses have adequate documentary support, and file the models on time. We send you the figures before submission for your review and approval. If there is anything to optimise, we will propose it.

4

Annual income tax return and year-end planning

During the income tax campaign (April to June) we prepare your return incorporating all business income, withholdings applied by your clients, investment and rental income where applicable, and all available deductions. Before the year closes we provide an advance estimate of your tax liability so you can plan accordingly.

99%
Returns filed on time
500+
Self-employed clients
<4h
Average query response time

I had been using an online platform for three years and every July brought a nasty surprise with the income tax return because I never knew what I would owe. In my first year with BMC they recovered €1,400 I had overpaid in quarterly instalments, and since then I know exactly what the return will show before it is filed. No more surprises.

Tomás Ibáñez Communications consultant, Self-employed

What a self-employed professional really needs from an advisory firm

A self-employed professional does not need their returns filed as if they were automated transactions: they need to understand what they are paying, why, and whether they can pay less lawfully. They need to know before the year closes what the income tax return will show, not discover it in July when nothing can be done. They need someone to flag a deduction they are not claiming or alert them when a regulatory change affects their situation.

At BMC we work with self-employed professionals across virtually every sector: consultants, designers, developers, translators, architects, doctors, physiotherapists, photographers, trainers, and independent sales representatives. The breadth of our client portfolio lets us detect patterns that a niche bookkeeper cannot see: which expenses AEAT accepts in each sector, the criteria applied in the most common limited review proceedings, how meal allowances and travel expenses are treated for tax purposes, and when the simplified tax regime (módulos) is more advantageous.

Deductions that self-employed professionals commonly miss

Most self-employed professionals know the basic deductions: RETA contributions, office or workspace expenses, IT equipment, mobile phone. But less obvious deductions that a professional review frequently recovers include:

  • Training: Courses, technical books, and subscriptions to specialist publications directly related to the activity are 100% deductible.
  • Professional liability and health insurance: Professional liability insurance premiums are fully deductible. Since 2018, self-employed professionals may deduct up to €500 per year (€1,500 with a disability) in health insurance premiums for themselves, their spouse, and dependent children under 25.
  • Mutual society contributions: Self-employed professionals who contribute to a professional mutual society (mutualidad de previsión social) as an alternative to the RETA, as is common for many licensed professionals, may deduct those contributions as a business expense up to the regulatory limit.
  • Representation and client-relations expenses: Business lunches, client gifts, attendance at sector events. The regulations allow a deduction of up to 1% of net business income.
  • Vehicle: A vehicle is only fully deductible if used exclusively for business purposes, which is difficult to demonstrate under the standard income method. However, public transport, taxis, and vehicle hire for business travel are deductible without this restriction.

Why Modelo 130 does not always cover your full IRPF liability

Modelo 130 (the quarterly income tax instalment) calculates 20% of the cumulative net income from the start of the tax year, less previous instalments and withholdings applied by your clients. The problem is that many self-employed professionals receive income with withholding, from business clients who apply a 15% withholding rate, and income without withholding from individual clients, and they do not adjust their instalments accordingly.

When the annual income tax return arrives in July, IRPF is calculated by applying the progressive general rate, with marginal rates of 37% or 45% on higher income, to total net income, and the quarterly instalments and withholdings paid during the year are deducted. If the advance payments have been insufficient, the return produces a balance to pay, sometimes for significant amounts the self-employed professional had not anticipated. At BMC we provide this estimate every quarter.

What happens when you change advisory firm

The process of switching firms is straightforward and requires no formality with AEAT or Seguridad Social: it is simply a change of private service provider. BMC requests the filing history, completed returns, and any outstanding issues from your previous advisor (with your authorisation) and takes over management with complete continuity. If any prior period requires review or correction, we assess this during the onboarding process.

FAQ

Frequently asked questions

The fee covers the filing of all mandatory periodic tax models: Modelo 303 quarterly VAT, Modelo 130 or 131 quarterly income tax instalment, Modelo 390 annual VAT summary, Modelo 100 annual income tax return, and Modelo 347 (third-party transactions report) where applicable. It also includes ongoing advisory for day-to-day queries by email or phone at no extra charge per query. What is not normally included in the base fee are the wealth tax return (Modelo 714), informative returns for overseas assets (Modelo 720 or 721), or extraordinary matters such as managing a tax inspection, which are quoted separately.
Yes. Our full self-employed service also covers Seguridad Social issues: changes to the contribution base (the new income-based contribution system allows base adjustments up to six times per year), payment deferral requests in the event of temporary financial difficulties, claims for the cessation-of-activity benefit, and coordination with the TGSS for any requirement or discrepancy. Registration and deregistration from the RETA (self-employed Social Security regime, Régimen Especial de Trabajadores Autónomos) are handled as a separate service.
Yes, subject to the limits set by the IRPF regulations. If you work from your primary home, you may deduct 30% of utility costs (electricity, internet, water, gas) corresponding to the share of the property used for business, calculated in proportion to the square metres of the workspace relative to the total home area. Mortgage interest or rent is not deductible unless the property is exclusively used for the business activity. Mobile phone expenses are deductible to the extent that professional use can be demonstrated; AEAT typically accepts 50% in the absence of evidence to the contrary.
BMC represents you before the Agencia Tributaria in limited review proceedings, data verification procedures, and full tax inspections. We prepare all supporting documentation, respond to information requests on time, attend hearings, and if the Agency proposes an assessment or penalty with which we disagree, we file the appropriate appeals (recurso de reposición and, where warranted, reclamación económico-administrativa). Representation in an inspection is quoted separately from the monthly management fee, based on case complexity.
Online platforms automate return filing from data that the self-employed professional enters manually, but they do not advise: they do not check whether the activity code is correct, they do not detect missed deductions, they do not alert you to relevant regulatory changes, and they are not available when an urgent query arises before signing an important contract. The fundamental difference is that we review the data before filing, and if we spot something incorrect or improvable, we flag it before the return goes out. Additionally, at BMC we assign you a named advisor who knows your activity, which matters especially when non-routine situations arise: an inspection, a change of activity, the transition to a limited company, or a dispute with a client.
A self-employed professional working partly from their home can deduct home running costs in proportion to the share of the property used for business. The deduction for utilities (electricity, internet, water, gas) is calculated by applying 30% to the percentage of the home used for the business activity. Mortgage interest or rent is only deductible if the self-employed professional has notified AEAT that the property is partially used for business by filing Modelo 036. Deductions for equipment and materials (computer, monitors, software) are 100% if used exclusively for business. BMC reviews with each self-employed client which expenses are deductible in their specific circumstances to maximise deductions with full legal certainty.

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Frequently asked questions

Questions about Tax Advisory for Self-Employed in Spain

The fee covers the filing of all mandatory periodic tax models: Modelo 303 quarterly VAT, Modelo 130 or 131 quarterly income tax instalment, Modelo 390 annual VAT summary, Modelo 100 annual income tax return, and Modelo 347 (third-party transactions report) where applicable. It also includes ongoing advisory for day-to-day queries by email or phone at no extra charge per query. What is not normally included in the base fee are the wealth tax return (Modelo 714), informative returns for overseas assets (Modelo 720 or 721), or extraordinary matters such as managing a tax inspection, which are quoted separately.
Yes. Our full self-employed service also covers Seguridad Social issues: changes to the contribution base (the new income-based contribution system allows base adjustments up to six times per year), payment deferral requests in the event of temporary financial difficulties, claims for the cessation-of-activity benefit, and coordination with the TGSS for any requirement or discrepancy. Registration and deregistration from the RETA (self-employed Social Security regime, Régimen Especial de Trabajadores Autónomos) are handled as a separate service.
Yes, subject to the limits set by the IRPF regulations. If you work from your primary home, you may deduct 30% of utility costs (electricity, internet, water, gas) corresponding to the share of the property used for business, calculated in proportion to the square metres of the workspace relative to the total home area. Mortgage interest or rent is not deductible unless the property is exclusively used for the business activity. Mobile phone expenses are deductible to the extent that professional use can be demonstrated; AEAT typically accepts 50% in the absence of evidence to the contrary.
BMC represents you before the Agencia Tributaria in limited review proceedings, data verification procedures, and full tax inspections. We prepare all supporting documentation, respond to information requests on time, attend hearings, and if the Agency proposes an assessment or penalty with which we disagree, we file the appropriate appeals (recurso de reposición and, where warranted, reclamación económico-administrativa). Representation in an inspection is quoted separately from the monthly management fee, based on case complexity.
Online platforms automate return filing from data that the self-employed professional enters manually, but they do not advise: they do not check whether the activity code is correct, they do not detect missed deductions, they do not alert you to relevant regulatory changes, and they are not available when an urgent query arises before signing an important contract. The fundamental difference is that we review the data before filing, and if we spot something incorrect or improvable, we flag it before the return goes out. Additionally, at BMC we assign you a named advisor who knows your activity, which matters especially when non-routine situations arise: an inspection, a change of activity, the transition to a limited company, or a dispute with a client.
A self-employed professional working partly from their home can deduct home running costs in proportion to the share of the property used for business. The deduction for utilities (electricity, internet, water, gas) is calculated by applying 30% to the percentage of the home used for the business activity. Mortgage interest or rent is only deductible if the self-employed professional has notified AEAT that the property is partially used for business by filing Modelo 036. Deductions for equipment and materials (computer, monitors, software) are 100% if used exclusively for business. BMC reviews with each self-employed client which expenses are deductible in their specific circumstances to maximise deductions with full legal certainty.
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