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TaxFactory Business Blog

Tips and guides for your journey

34 published guides

Red envelope sliding from a wooden tray into a steel box, no text
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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Certificate reader and revocation switch on a white desk, no text
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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Two opposing contract folders on a slate desk, no text
19 min read

TRADE or employment contract: decide without creating a bogus self-employed worker

How to choose between TRADE and an employment contract in Spain without creating a bogus self-employed worker: legal tests, formalities and inspection risks.

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Split quarterly calendar beside a debt folder and a liquidity jar, no text
17 min read

Deferring a Spanish tax debt without wrecking your quarter

When to ask the AEAT for a deferral or instalment plan so model 303, model 130 and quarterly liquidity do not collapse together.

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Business owner reviewing an official tax notification beside organised accounting documents
15 min read

What to Do When You Receive an AEAT Letter

A practical guide for Spanish freelancers and businesses who receive an AEAT notification or request and need to respond carefully.

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Small business desk with an employment contract, onboarding checklist, ID card and laptop
7 min read

Hiring your first employee in Spain

A practical workflow for freelancers and small businesses hiring their first employee in Spain, based on official guidance.

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