2.7. Tax information

Classification of economic activities IAE.

According to the IAE classifier, you must indicate the type of economic activity you chose when registering your activity. Additionally, you can also indicate a secondary category – this does not affect tax calculation.

If the required IAE code is not found in the conta.es IAE category catalog, please write to  indicating which IAE code needs to be added.

Tax regimes.

At CONTA.ES, we currently only support self-employed individuals who:

• Pay taxes in the Peninsula and Balearic Islands, except for the chartered territories of the Basque Country and Navarre and the territories excluded from the scope of VAT application (Canary Islands, Ceuta, and Melilla).
• Self-employed individuals under the simplified direct estimation regime of IRPF
• Self-employed individuals under the general VAT regime in the common territory

Contribution base for mandatory social security contributions.

See section 1.1 of this Manual.

You can enter social security contributions for the 4 quarters of the current year in the “Tax Information” section.

However, for these contributions to be deducted from income tax, it is necessary to register the corresponding transactions in the “Expenses” section.

VAT Data

Check the box if you are a VAT taxpayer.

If you check that you are a VAT taxpayer, additional fields will open for you to complete:

• Date from: you must indicate the date on which you registered as a VAT taxpayer.
• Date to: you must indicate the date on which you ceased to be a VAT taxpayer. If you are still one, this field must be left empty.
• Bank account number: you must enter your bank account number or, if applicable, the bank account number for your economic activity.

By default, VAT returns in the system will be calculated quarterly. “Prepare quarterly VAT return”

Information on when VAT returns must be submitted can be found on the Tax Administration's website or can be consulted directly with the agency itself.