---
title: "0.1. Tax regimes and scenarios covered by CONTA.ES"
url: "https://help.conta.es/en/article/01-regimenes-fiscales-y-supuestos-cubiertos-por-contaes"
language: "en"
last_updated: "2026-02-25T10:37:29.868Z"
---

# 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.