Blog
- Working from your flat in Spain: the 30% rule on bills, and what it does not cover
Spain lets autónomos deduct bills as: bill × (office m² / total m²) × 30%. Not a flat 30% — and IVA (VAT) does not follow. LIRPF art. 30.2.5ª b).
- Filing Modelo 303 with only foreign clients: why the IVA is zero and you still file
Business clients abroad mean no Spanish IVA on the invoice, yet the Modelo 303 is still due. A real Q3 2026 return: boxes [59] and [120], result zero.
- Modelo 349 for freelancers with EU clients: the recapitulative statement, step by step
You bill an EU company without IVA, so Spain wants to know who it was: Modelo 349, clave S, one line per client, filed in the AEAT Sede. Real 3Q 2026 case.
- Meal expenses as a freelancer in Spain: the daily cap and why cash breaks it
Spain caps freelancer meal deductions at 26.67 €/day (no overnight). Cash payments are excluded by law — card is required. LIRPF art. 30.2.5ª c).
- Importing your books into Pre130: the button mix-up and four XLSX rules that blocked our upload
AEAT's Pre130 portal rejected our XLSX three times before accepting it. Here are the four format errors — and two fields the import never fills.
- Forgot income on your Modelo 130? How to file a complementaria, step by step
A complementaria re-files the whole quarter with the correct figures. Real 3Q 2026 case: 1,515.25 € extra — filed inside the deadline, no surcharge.