What self‑employed accounting covers in 2025: the books you must keep, the tax models you will file, and the software choices that keep you compliant with Spain's rules. You will see concrete steps, free vs. paid options, and how Verifactu (the new anti‑fraud invoicing rules that add a QR code and digital signature to invoices) and B2B e‑invoicing (electronic invoices between businesses under the Crea y Crece law) change invoices in 2025-2026. Whether you hire a self‑employed accountant or do it yourself, the goal is the same: clean books mapped to models and on‑time filings.
Quick Q&A
What does a self‑employed accountant actually cover? Daily records of income and expenses, fixed assets and amortization (spreading the cost of equipment over years), compliant invoicing with VAT and withholdings, and quarterly and annual tax filings.
Do I need an accountant or can I DIY? Both work. If you are organized, a free or low‑cost app can handle books and model previews. If you prefer expert review and guaranteed filings, hire an online gestoría (an accounting service).
What changes in 2026? Verifactu (the new invoicing control system) adds a QR code and digital signatures to invoices and requires certified billing systems. B2B e‑invoicing also rolls out in parallel. Choose software that supports both to avoid switching later.
Which models will I file? Typically 303 and 390 for VAT (IVA), 130 or 131 for IRPF advances (personal income tax on business income), and 111 or 115 if you apply withholdings, plus their annual summaries.
Self‑employed accountant: obligations, books, and filings
Keep the legal books, issue compliant invoices, file the right models on time. That is the whole job in one line.
Minimal viable stack. Use invoicing that follows Spanish rules. Keep ledgers for income, expenses and fixed assets. File each quarter: 303 (your VAT return) and 130 or 131 (advance income tax payments). If you withhold tax for others, add 111 (withholdings on professional fees or payroll) or 115 (withholdings on business rent). File each year: 390 (VAT annual summary), 190 (annual summary of withholdings for professionals and staff), 180 (annual summary of rent withholdings). When relevant, also file 349 (EU VAT operations) and 347 (annual list of big operations with clients or suppliers).
Pick a path. A. DIY with a free or low‑cost app. B. Hire an online accountant and still keep tidy books so filings are simple.
Start Verifactu early. If you invoice B2B in 2026 you will need Verifactu‑ready software. Start in 2025 to avoid a last‑minute migration.
What accounting for self‑employed really means in Spain
Autónomos follow IRPF and IVA rules, not full corporate GAAP (Generally Accepted Accounting Principles - the standard company accounting rules used for full double-entry accounts) in most cases. Unless you are in direct estimation normal, you keep statutory books for IRPF and IVA rather than full double‑entry accounts.
Missing info on the autónomo status or registration? Start here: Autónomo in Spain.
Day to day. Register issued and received invoices, maintain a fixed‑asset ledger if you deduct amortization, reconcile bank and cash weekly, and store proofs for 4 years.
Books feed models. Your records turn into the tax forms you file. VAT (IVA) books feed form 303 (quarterly VAT) and 390 (annual VAT summary). Your income and expense books feed 130 (quarterly income tax advances) and 100 (annual personal income tax). If you practice withholdings (a part of the invoice you set aside and pay to the tax agency), you file 111 (quarterly withholdings) and 190 (their annual summary). If you rent an office, you file 115 (quarterly rent withholdings) and 180 (annual rent summary). If you sell to or buy from the EU, you may also file 349 (intra-EU operations) and 347 (annual list of large operations with clients or suppliers).
Who must keep books and which ones
Everyone keeps records. All autónomos must maintain books, with specifics based on regime.
Estimación directa normal. A self-employed tax regime where you pay tax on your real profit (income minus expenses). If your revenue last year was over 600,000 euros, keep company-style books: Libro Diario (daily journal) and Inventario y Cuentas Anuales (inventory and annual accounts), plus the VAT (IVA) and income tax (IRPF) ledgers.
Estimación directa simplificada. The simplified real-profit regime for revenue up to 600,000 euros. Keep four books: sales and income, purchases and expenses, fixed assets, and - for professionals - provisions or suplidos (costs you pay on behalf of clients).
Estimación objetiva - módulos. The flat-rate regime: your tax is calculated from official tables for your activity, not from your real profit. You do not keep formal books, but you must keep all invoices and proofs and still file the tax forms that apply to you.
IVA books for everyone. Keep VAT books for issued invoices, received invoices, fixed assets that may need VAT adjustments, and intra-EU operations. The Agencia Tributaria (AEAT, Spain's Tax Agency) accepts electronic formats.
The mandatory books and AEAT format in 2025
IVA ledgers. Issued invoices, received invoices, fixed assets for regularizations, intra‑EU operations.
IRPF ledgers. Income, expenses, fixed assets, and provisions or suplidos for professionals.
Data that must appear. Invoice number and date, counterparty NIF or NIE (Spanish tax ID for residents or foreigners), concept, taxable base, VAT rate and amount, withholdings, and for assets the value, start and end of use, and annual amortization.
Electronic format. AEAT's common electronic format lets you export IRPF books in one file with separate sheets. Keep programs and files accessible for the 4‑year limitation period.
Authority reference. Follow current AEAT guidance from the Agencia Tributaria.
Where accounting shows up: the tax models you will file
VAT. 303 quarterly or monthly and 390 annual summary. 309 for special cases. 349 for intra‑EU operations. 347 for annual operations with third parties over the threshold.
IRPF. 130 quarterly payments on account for direct estimation or 131 if you are in módulos, and 100 for the annual personal income tax.
Withholdings you practice. 111 quarterly and 190 annual for professional payroll and fees. For rents, 115 quarterly and 180 annual.
Calendar cues. Quarters close in January, April, July and October. Direct debit cut‑offs are mid‑month. Annual models cluster in January, with the personal income tax campaign later.
Free self‑employed accounting apps in Spain for 2025
Free can be enough if you are organized. You can keep legal books, issue invoices and prepare model previews without paying, then add filings as a service when needed.
renn. Built for Spain's freelancers. Free plan for automated bookkeeping and invoicing, AI extraction of expenses, Verifactu‑aligned invoicing, and optional accountant filings. Real‑time P&L, VAT and IRPF view, WhatsApp receipt capture, and automated bank and Gmail fetch. Many users save more in taxes by finding extra deductible expenses and can access a 10% tax credit through the service. Filings by accountants from €50 per month when you upgrade.
Visionwin. Desktop and free, with accounting plus invoicing and early Verifactu readiness communicated by the vendor. Good offline control. Expect manual model export.
Contasol and Factusol. Robust free‑tier desktop modules. Factusol for invoicing and Contasol for accounting. Powerful but with a learning curve.
Contasimple. Cloud, with a free plan for invoicing and basic tracking, and paid tiers for complete tax workflows. Popular with freelancers.
STEL Order. Cloud invoicing with a free Verifactu plan, plus stock, quotes and work orders. Strong fit for trades and field work.
Spain‑oriented paid tools. Quipu, Holded, Anfix and Cuéntica are paid and often offer trials or limited free access. They deliver strong compliance flows and direct filing add‑ons.
Best free accounting software for self‑employed: who each fits
Beginner who dislikes spreadsheets. renn free plan or Contasimple free plan. Quick invoices and basic books; add accountant filings when needed.
Offline and full control. Visionwin with Factusol or Contasol. Great if you like desktop and backups. Prepare to export models manually.
AI help and receipts inbox. renn. Bulk‑upload PDFs, OCR that flags missing data so invoices are reportable, automated categorization, and chat with an accountant when you need it. Use free invoicing and books, then add filings by accountants when required.
Trades and field service. STEL Order's free Verifactu plan. Pipeline from quote to albarán (delivery note) to invoice, with mobile‑first workflows. Add paid features later.
Open‑source fan. GnuCash or Akaunting. Flexible chart of accounts. Manual mapping to Spain. Best for simple VAT and IRPF scenarios.
Compliance reminder. Check Verifactu readiness and QR or signature support before 2026. Free plans may cap invoice counts or users.
Setup checklist: from zero to compliant in 60 minutes
- Define your invoice series and details. Create series and numbering. Add your NIF or NIE, address, CNAE or IAE (business activity codes), and bank details.
- Enable withholdings if you invoice businesses. For professional services, set 7 percent or 15 percent IRPF on your outbound invoices when required.
- Turn on VAT rates you use. 21 percent, 10 percent or 4 percent, plus exempt where it applies. Map reverse charge and intra‑EU customer VAT IDs.
- Open the ledgers. Income, expenses, fixed assets and provisions or suplidos. Import starting balances and clients or providers.
- Connect your bank or set a weekly routine. If your software connects to the bank, switch it on. Otherwise set a weekly reconciliation habit.
- Export model previews. Before filing, export draft 303, 130 and others to catch base and VAT mismatches or missing NIFs.
- Backups and retention. Save backups and keep records for 4 years. Test your Excel or CSV export against AEAT's common format.
2025-2026 compliance to watch: Verifactu and e‑invoicing
Deadlines to plan for. Current outlook: companies by 1 January 2026 and autónomos by 1 July 2026. From mid‑2025, only certified billing systems can be sold.
What changes on the invoice. A QR code and digital signature, real‑time or near‑real‑time communication to AEAT, and anti‑tamper logs.
What to do now. Choose software with declared Verifactu readiness, complete the identity setup inside that tool, and start issuing invoices there so you avoid a scramble in 2026.
B2B e‑invoice is separate. The Crea y Crece law brings a phased B2B e‑invoice rollout. Pick tools that support both Verifactu and B2B e‑invoice flows.
Practical examples by profile
Consultant or designer. Services with few invoices and withholdings. Likely 21 percent VAT and IRPF withholding on outbound invoices. Quarterly 303, 111 and 130. Use Contasimple or renn for free invoicing and upgrade at tax time.
Creator or influencer. Platform income with mixed VAT. Some services are exempt while many digital services are at 21 percent. Keep platform statements. Quarterly 303 and 130. Use renn to read receipts/invoices automatically (OCR) and apply checks, or Visionwin for manual work.
Ecommerce. Goods at 21 percent VAT and EU customers to manage. Validate VAT IDs in VIES (the EU VAT registry), issue 349 for intra‑EU sales, manage returns, and consider OSS (the EU One‑Stop Shop) if you sell cross‑border. Use Holded or Quipu paid, or STEL Order if you are stock heavy.
Tradesperson. Field work with estimates to work orders to invoices. Use STEL Order or renn for quotes and albaranes (delivery notes - signed proof that goods or work were delivered). Capture materials versus services for correct VAT.
Common pitfalls and how to avoid them
Missing NIF or VAT data on invoices. Models reject or mismap. Make fields mandatory and run pre‑filing checks.
Wrong VAT keys. Exempt vs. 0 percent vs. reverse charge can break 303 and 390. Define tax codes up front.
No fixed‑asset ledger. You lose amortization deductions. Log equipment one by one with start and end dates.
Ignoring withholdings. 111 and 190 penalties follow. Configure 7 percent or 15 percent defaults for professional services.
Last‑minute switch for Verifactu. Disruption and errors. Test Verifactu flows during 2025.
Bottom line
Keep the legal books, map them to your quarterly and annual models, and pick a tool you will actually use. Free options work if you are organized. Paid online gestoría saves time and reduces risk. In 2026, Verifactu makes software choice non‑negotiable.
Recommendation. Start with a free invoicing and books app. Add renn for AI bookkeeping, OCR checks and filings by accountants if your time is better spent on clients.
