Tax and accounting guides
Practical guides about VAT, invoicing, deductible expenses, VeriFactu, and accounting for SMEs in Spain.
Updated 3 September 2026
This section answers common questions from SMEs and self-employed workers in Spain with practical explanations, official references, and links to related actions in the Numonis platform.
VAT and periodic returns
Read what Modelo 303 is, who usually files it, and its filing periods. The guide explains which records to prepare before close and links to official information from Spain's Tax Agency.
Invoicing
Review the basic invoicing requirements in Spain, the difference between complete and simplified invoices, and the relationship between electronic invoicing and VeriFactu.
Self-employed expenses
The guide to deductible expenses for self-employed workers explains the general requirements for connection to the activity, evidence, and record-keeping. It also distinguishes an expense deduction for personal income tax from an input VAT deduction.
Advice and tools
These guides help you prepare questions and records. Speak to your accountant before applying a rule to your business. You can also use the free Numonis calculators or learn about our managed accounting services.
Notice: this content is informational and does not replace personalized tax advice.