01 · Evergreen instructions
Guides
IVA, IRPF, RETA, invoices, expenses and EU operations explained step by step.
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.
Autónomo tax calendar: what to control each quarter
A practical system for IVA, IRPF, withholding, EU operations and annual reporting without relying on memory.
Depreciation for autónomos: computers, equipment and furniture
When a durable purchase becomes a fixed asset, how depreciation works and which evidence to retain.