August 2026: what autónomos need to know now

August has not brought a single new tax return or nationwide charge that suddenly affects every autónomo in Spain. It has, however, brought several updates worth acting on.

In brief:

• autónomos have more time to move to compliant invoicing software;
• the AEAT has updated its VERI*FACTU guidance;
• the number of foreign autónomos in Spain has passed 531,000;
• Social Security has warned about fraudulent text messages;
• the third quarter is already under way, so July and August records should be checked before October.

VERI*FACTU: the deadline for autónomos is 1 July 2027

The key update for anyone issuing invoices through software or an online service is the extended adaptation period.

Autónomos and other taxpayers that do not file Impuesto sobre Sociedades (corporate income tax) must use compliant invoicing systems by 1 July 2027. Companies that file corporate income tax face the earlier date of 1 January 2027.

Until then, the transition period continues. Businesses may test VERI*FACTU and, where appropriate, use other invoicing systems before the mandatory date.

That does not mean the change can be ignored until 2027. Ask your provider now whether its product will comply with RRSIF, whether it will support VERI*FACTU, whether invoices will include the required QR code and whether the system will preserve a complete, tamper-evident invoice history.

The dates are confirmed by the Spanish Tax Agency.

What VERI*FACTU actually means

VERI*FACTU is one way of meeting Spain's new requirements for invoicing systems. Under this model, the software automatically sends invoice records to the AEAT, Spain's Tax Agency.

A system may operate without automatically sending the records, but it must then guarantee their integrity, preservation, accessibility, legibility, traceability and protection from unrecorded changes. This entails additional controls such as an event log, electronic signatures, chained records and export facilities.

For a small business, VERI*FACTU may therefore be the simpler option because the transmission model removes part of the technical storage and security burden.

Must VERI*FACTU be reported on Modelo 036?

No. The AEAT states that starting to use VERI*FACTU does not have to be reported separately through Modelo 036.

Modelo 036 is the census declaration used to register, change or end an activity and to define the relevant tax obligations. Switching an invoicing application to VERI*FACTU does not in itself require an amendment to that form.

Sending invoice records also does not remove the obligation to maintain the invoice ledger. Information returns such as Modelo 349 for certain EU transactions do not automatically disappear either.

The AEAT explains these points in its updated VERI*FACTU FAQ.

More than 531,000 foreign autónomos

According to Spanish Social Security, the number of foreign autónomos has exceeded 531,000, an increase of 9.2% over twelve months.

This growing group has to deal simultaneously with Spanish tax, social contributions, international clients, multilingual invoices and the rules for transactions inside and outside the European Union.

The figures were published by Spanish Social Security.

Social Security warns about fraudulent text messages

On 12 August, Social Security warned about fraudulent messages impersonating the TGSS, the General Treasury of Social Security.

The messages may ask the recipient to update details, confirm a payment or open a page that resembles an official website. This can be especially convincing for an autónomo because Social Security genuinely collects the monthly RETA contribution.

Do not open links in an unexpected message or enter Cl@ve, certificate or bank details. Open the official Social Security or Importass website yourself and check the notifications in your account. Current warnings appear in the official Social Security cyber-alerts area.

What to check before August ends

1. Collect expense invoices for July and August.
2. Check invoice numbering for gaps and duplicates.
3. Separate customers in Spain, the EU and other countries.
4. Review IVA (value added tax) and IRPF (personal income tax) withholding.
5. Match bank receipts to issued invoices.
6. Separate current expenses from assets that require depreciation.
7. Check the current RETA contribution in Importass.
8. Ask the invoicing provider about its RRSIF and VERI*FACTU roadmap.
9. Update the tax reserve for the remainder of the third quarter.

August 2026 is not the month of a new tax shock. It is a month for preparation. The next quarterly close arrives in October, and cleaning up the records now is much easier than reconstructing two months of activity at the deadline.

General information only; check your case against official sources or with a qualified professional.