Insights

TaxFactory Business Blog

Tips and guides for your journey

30 published guides

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13 min read

Freelancer deregistration: which obligations stay alive afterwards

After leaving self-employment, VAT, IRPF, RETA, withholdings and open invoices do not switch off alone: a map of what stays alive and how to close it.

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14 min read

Wrong IAE heading: when to correct the census and activity

If the IAE heading no longer matches what you do after a pivot, when to correct the census with modelo 036 and what it means for the charge.

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13 min read

Tax liability derivation to the director: how not to get there

How to cut the risk that the AEAT derives an SL tax debt to the director: diligence, withholdings, cessation and early warning signs.

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18 min read

Cash accounting for VAT: when it really helps cash flow

When Spain’s optional VAT cash-accounting regime eases cash flow, what proof collections and payments need, and when renunciation or exclusion makes it worse.

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20 min read

Enforcement surcharge: what decides 5%, 10% and 20%

What decides the AEAT 5%, 10% or 20% surcharge: voluntary versus enforcement period, the enforcement order deadline, and delay interest.

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Two archive boxes diverging, one wrapped with yellow inspection tape, no text
19 min read

Labour inspection vs the Spanish Tax Agency: who does what

If an inspector shows up, separate Labour from the Tax Agency: what each looks at, which documents they ask for, and which risks not to mix.

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18 min read

Authorising your gestoría at AEAT: certificate, limits and risks

How to authorise your gestoría at AEAT: electronic certificate, powers, limits, confirmation and revocation without giving up control.

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Payslip, contribution receipt and tax extract in three bands, no readable text
18 min read

Corporate self-employed: RETA dues, IRPF and payroll that must add up

How to align RETA dues, administrator pay, payroll, dividends and IRPF withholdings when you already operate inside an SL as a corporate self-employed person.

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