All Your Spanish Tax Returns, No Surprises, Fixed Monthly Fee
Comprehensive tax management for self-employed professionals in Spain: quarterly VAT and income tax returns, annual IRPF filing, deduction optimisation and ongoing advice on a fixed monthly fee.
How we work
Review of Your Current Position
We review your returns for the last two tax years, verify that your IAE tax classification and tax regime are correct, identify deductions that have not been applied and flag any outstanding issues with the AEAT or Social Security. If there are errors in prior years, we assess whether a supplementary return is advisable.
Service Setup and First Returns
We establish the working process: what information we need each quarter, how to send it and in what timeframe. We prepare a personalised tax calendar with all relevant deadlines and file the first returns with a pre-submission review so you can check them before they go.
Quarterly Management and Optimisation
Each quarter we collect your invoices issued and received, calculate the VAT due or refundable, calculate the IRPF advance payment, verify that deducted expenses have adequate documentation and file the returns on time. We send you the results before filing for your approval. Where there is an optimisation opportunity, we propose it.
Annual IRPF Return and Planning
During the tax return campaign (April–June) we prepare your IRPF return incorporating all business income, withholding taxes from your clients, investment income and capital income where applicable, and all available deductions. Before the tax year closes we give you an advance estimate of the expected IRPF liability so you can plan.
The challenge
Most self-employed professionals in Spain handle their tax administration in one of two ways: they use an online platform they do not fully understand, or they rely on a gestoría that files their returns without explaining anything and charges for every additional request. In the first scenario, the risk of errors is constant — deductions incorrectly applied, quarterly IRPF instalments under-calculated, VAT on mixed-use expenses claimed at 100% when AEAT only accepts a proportion. In the second, the problem is reactive rather than proactive: the self-employed professional discovers in July, when the annual IRPF return arrives, that they owe an unexpected sum because nobody explained that the quarterly IRPF advance payments (Form 130) do not always cover the full annual liability. Neither approach is sustainable once your freelance income grows.
Our solution
BMC manages the full tax compliance of self-employed professionals on a fixed monthly fee that includes everything: quarterly VAT returns (Form 303), quarterly IRPF advance payments (Form 130 or 131), annual summaries, the annual IRPF return, deduction reviews and ongoing advice without additional charge per query. We assign a dedicated adviser who knows your activity, alerts you before every deadline, explains the outcome of every return and flags optimisation opportunities as they arise.
Managing tax compliance as a self-employed professional in Spain involves four quarterly VAT returns, four quarterly IRPF advance payments, an annual VAT summary, an annual IRPF return and a permanent obligation to keep your invoices and expenses documented. Done correctly, the process also identifies deductions you are legally entitled to and eliminates the year-end surprise of an unexpected IRPF bill. BMC provides comprehensive freelancer tax management on a fixed monthly fee, with a dedicated adviser who knows your activity and communicates proactively throughout the year.
The Spanish tax obligations of a self-employed professional
VAT (IVA): most self-employed professionals charge VAT to their clients and are entitled to deduct input VAT on their business expenses. The standard rate is 21%, with reduced rates of 10% and 4% for specific goods and services. Quarterly returns are filed on Form 303 in April, July, October and January. The annual summary is Form 390.
Income tax advance payments (IRPF): under the direct income estimation regime (estimación directa), you file Form 130 quarterly, paying 20% of net income (income minus deductible expenses) for the period. If more than 70% of your income in the prior year was subject to withholding (your clients retained 15% or 7%), you may be exempt from quarterly filing. The annual IRPF return (Form 100) reconciles the advance payments made against the full-year liability.
Annual IRPF return: filed between April and June for the prior tax year. Self-employed income is taxed alongside investment income, rental income and any employment income at the progressive IRPF rates: 19% on the first €12,450, rising to 47% above €300,000 (state scale; regional supplements add to these figures).
Social Security: self-employed professionals contribute to the RETA (self-employed regime) based on their estimated net income. The 2026 system has 15 brackets from €200/month to €590/month, with annual regularisation when actual income is known.
Deductions available to Spanish self-employed professionals
The key principle is that deductible expenses must be exclusively related to the business activity, properly invoiced and documented, and correctly accounted for. The main categories:
- Home office: 30% of household running costs (electricity, internet, water, gas) proportional to the business area as a percentage of total floor area
- Vehicle: fully deductible only if exclusively for business use and formally registered as such; the AEAT is highly critical of mixed-use vehicle deductions
- Equipment and technology: computers, phones, software and tools on the business-use proportion
- Training: courses, seminars, books and professional publications directly related to the current activity
- Professional fees: accountant, legal adviser, insurances, association memberships required by the profession
- Client entertainment: limited deductibility — must be demonstrably related to business development
- Pension contributions: contributions to individual pension plans (up to €1,500 per year) or EPSV (Basque Country) are deductible in IRPF
The experience behind our work
I had been using an online platform for three years and every July I had a nasty shock with the IRPF return because I never knew what I would owe. In the first year with BMC they identified I had been overpaying in advance payments for several years, and since then I know exactly what is coming before we file. No more surprises.
Experienced team with local insight and international reach
Results that speak for themselves
Tech company international expansion
Tax structure implemented enabling operations in 3 new markets with 28% tax savings compared to the unplanned scenario.
Corporate Group Tax Optimization Spain | BMC
28% reduction in consolidated tax burden and simplification of the corporate structure from 5 to 3 entities.
Beckham Law Tech Executive: 24% Rate, BMC Case Study
Effective tax rate reduced from 47% to 24%, saving €180,000 per year. Article 149 election approved without issues.
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View guideAnalysis and perspectives
Frequently asked questions on tax for self-employed professionals in Spain
Start with a free diagnostic
Our team of specialists, with deep knowledge of the Spanish and European market, will guide you from day one.
Tax Advisory for Freelancers and Self-Employed in Spain
Tax
First step
Start with a free diagnostic
Our team of specialists, with deep knowledge of the Spanish and European market, will guide you from day one.
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