Current issue · № 01 · August 2026
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New autónomo: when will the first taxes be due?
Brimlo Journal
Your first quarter without surprises
An issue about moving from intention to a legal, controlled business: decisions before registration, Hacienda, RETA, the calendar, local context and a working system that does not depend on memory or fragmented advice.
A monthly magazine about tax, invoicing, management and professional life for people building a business in Spain.
Open the issueNews · August 2026
August 2026: what autónomos need to know now
New VERI*FACTU deadlines, updated AEAT guidance, more than 531,000 foreign autónomos and a Social Security fraud alert.
Evergreen instructions
Guides
IVA, IRPF, RETA, invoices, expenses and EU operations explained step by step.
02What changed
News
AEAT, Social Security and legal updates that affect self-employed work in Spain.
03From document to quarter
Accounting
How to organise ledgers, evidence and closing routines for clean accounting.
04How to choose
Advisers
Doing it yourself, working with Brimlo or hiring a gestor: cost, control and responsibility.
05Local autónomo life
Cities
Málaga, Madrid, Barcelona, Valencia and beyond: practical resources and local context.
Brimlo Journal
Latest stories
How to become autónomo in Spain: a practical step-by-step guide
From Modelo 036 to RETA: documents, dates, practical decisions and a realistic first-week launch example.
Modelo 036 for autónomos: registration, changes and closure with examples
How to turn a real activity into census obligations, review the form and manage later changes or closure.
Autónomo contributions and RETA in 2026: calculations and examples
Net-return bands, contribution base, the 31.5% rate, regularisation and the €88.64 reduced payment.
IVA for autónomos and Modelo 303: practical guide
How output and input IVA work, what Modelo 303 reports and what to review before the quarterly close.
IRPF for autónomos and Modelo 130: instalment payments
Who usually files Modelo 130 and how income, expenses, withholding and the annual income-tax return connect.
Deductible expenses for autónomos: rules and examples
When a cost reduces IRPF, which documents to retain and why IVA and IRPF deduction rules are not identical.
Autónomo invoices: required details, numbering and IVA
Mandatory fields for a full invoice, series and numbering, IVA, IRPF withholding and special wording.
Modelo 349 and EU transactions for autónomos
When Modelo 349 applies to EU B2B operations and how it connects with ROI, VIES, invoices and IVA.
Reverse charge for autónomos: when the customer accounts for IVA
What reverse charge means in international B2B invoices, when Spanish IVA is omitted and what to verify.