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Irpf Articles

Browse 2 Gruv blog articles tagged Irpf. Tax filings, invoicing rules, and treaty guidance for cross-border operators.

Geographic Deep Dives25 min read

Quarterly Taxes in Spain for Freelancers Using Modelo 303 and 130

For a freelancer with Spanish IVA and IRPF obligations, quarter close usually involves separate returns. **[Modelo 303](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/iva/modelo-303-iva-autoliquidacion_/instrucciones-2026/instrucciones-02-12-2t-4t-2026.html)** reports VAT; **Modelo 130** reports income-tax instalments under direct estimation. This guide covers the ordinary quarterly workflow. IVA territory excludes the Canary Islands, Ceuta and Melilla; regional tax administrations and special regimes need their own checks.

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International Tax20 min read

Spain Autónomo Guide: Registration, Invoices and Quarterly Filing

An autónomo setup connects permission to work, tax registration, social-security coverage and invoice records. Use the actual activity start date, not the date a client eventually pays, to plan registration. Then give every filing, payment and unresolved question an owner and a due date.

autonomo spainfreelance tax spainsocial security spain+2 more
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