0.1. Tax regimes and scenarios covered by CONTA.ES
CONTA.ES is designed to cover the most common tax cases for self-employed individuals in Spain, allowing for automated and secure management of accounting, taxes, and periodic obligations.
Currently, the application is only compatible with self-employed individuals who meet all the conditions detailed below.
Supported territorial scope
CONTA.ES covers self-employed individuals who pay taxes in the common territory of the State, specifically:
- Peninsula
- Balearic Islands
The following territories are not supported:
- Foral territories of Basque Country and Navarre
- Territories excluded from the scope of VAT application:
- Canary Islands
- Ceuta
- Melilla
These territories have their own tax regulations (VAT, IGIC, IPSI, or foral regimes) that are not currently included in the application.
Supported Personal Income Tax (IRPF) regime
CONTA.ES is compatible with self-employed individuals who pay taxes under:
Simplified direct estimation of IRPF
This is the most common regime among self-employed individuals and professionals in Spain. In this regime:
- IRPF is calculated based on actual income minus deductible expenses
- Quarterly fractional payments are submitted using Modelo 130
- Accounting is based on actual income and expenses, not on modules
Not supported
- Objective estimation (modules)
- Normal direct estimation
Supported VAT regime
CONTA.ES is compatible with self-employed individuals who pay taxes under:
General VAT regime (common territory)
In this regime:
- VAT is charged on issued invoices
- Input VAT on expenses is deducted
- The quarterly Modelo 303 is submitted
- The annual Modelo 390 is submitted
Not supported
- Special VAT regimes (equivalence surcharge, simplified regime, special regime for agriculture, livestock, and fishing, etc.)
- Territories with indirect taxes other than VAT (IGIC, IPSI)
Summary of requirements
You can use CONTA.ES if you are self-employed and meet these conditions:
- You are taxed in Peninsula or Balearic Islands
- You are under simplified direct estimation of IRPF
- You are taxed under the general VAT regime
- You do not belong to chartered territories or territories without VAT
Important before starting
Before using the application, make sure your tax situation matches these assumptions. If your tax regime changes (for example, you switch to modules or a special VAT regime), the application would no longer be compatible with your current situation.
For any questions about your tax regime, you can consult directly with the Tax Agency or with your tax advisor.