The three pillars, in order
Knowing what to do, and in what order
A path puts the calculators, forms and courses of a single procedure in the order it is actually carried out. It adds no content of its own: it tells you where to start, and what comes next.
72 paths641 steps in total
Start with the most complete one — Filing and paying my company's corporate taxSee all 72 paths
What a path is — and what it is not
No content of its own
Every step is a calculator, a form or a course that already exists and lives on its own page. A path writes nothing: it orders.
Free, no account
Following a path requires neither sign-up nor payment. When a step is paid, its card says so before the click, never after.
The order is the value
Steps are numbered 1 to N, in the order the procedure actually happens, and grouped by phase: understand, compute, file, pay.
Checked references
A step pointing at content that does not exist or is not published blocks publication. The check is mechanical, not declarative.
A path is not personalised advice: it gives the order of operations and the tools to carry them out, not an opinion on your situation.
France
You run a company
- You run a company subject to corporate tax
Filing and paying my company's corporate tax
From year-end to the last instalment: understand French corporate tax, get from the accounting profit to the taxable profit — the add-backs and deductions of form 2058-A —, fill in the tax return package and form 2065, then pay instalments and balance on time — 12 steps, in order.UnderstandComputeFilePay12 steps3 pillars - You invoice and file French VAT
Managing my company's VAT
First check whether the small-business exemption relieves you of charging VAT at all, convert between pre-tax and after-tax at the right rates, learn what you may reclaim on your purchases, file under the regime that applies to you — monthly or quarterly CA3 under the standard regime, annual CA12 under the simplified one —, reclaim or carry over a VAT credit, and settle the simplified-regime instalments: 11 steps, from the threshold to the deadline.UnderstandComputeFilePay11 steps3 pillars - You are (or are becoming) a micro-entrepreneur
Succeeding as a micro-entrepreneur
Understand the regime, register the business with the single window, work out how far the small-business exemption keeps you out of VAT, then price it: the start-up contribution relief, contributions, micro against actual expenses, the flat-rate income tax option, daily rate and withholding — before filing the 2042-C-PRO. 12 steps, from the status to the return.UnderstandComputeFile12 steps3 pillars - You are employing for the first time
Hiring my first employee
Before you commit: choose between an open-ended and a fixed-term contract — the fixed term is an exception that must be justified —, price the real cost of hiring and the general relief that lowers it, check gross-to-net on exact brackets, simulate the payslip. Then, within the 8-day window before the first working day: the DPAE — 12 steps, in the order they actually happen.UnderstandComputeFile12 steps3 pillars - You invoice business customers
Invoicing and getting paid
Issue an invoice that holds up legally, understand what mandatory e-invoicing changes from 1 September 2026, measure the working capital your customer credit ties up — and charge late-payment penalties once the deadline passes: 11 steps, from the required wording to collection.UnderstandComputeFilePay11 steps3 pillars - You keep the accounts of a French company subject to corporation tax
Keeping and closing my accounts
Keep proper books, depreciate fixed assets over the right period, post the year-end entries, have the accounts approved by the shareholders and filed with the registry — and work out whether a statutory auditor becomes mandatory under the three thresholds. 12 steps, from the daily entry to filing the balance sheet.UnderstandComputeFile12 steps3 pillars - You are setting up your company, or wondering how to pay yourself
Choosing my status and paying myself
Weigh a SASU against an EURL — an assimilated-employee chairman does not cost the same as a majority-holding manager —, register the company's address, then choose between salary and dividends knowing the social cost of each. Umbrella employment is covered as the genuine third route it is. 12 steps, from choosing the legal form to being paid.UnderstandComputeFile12 steps3 pillars - You run a business and want to read your own accounts
Steering my business by the numbers
Read a balance sheet and a profit and loss account for what they actually say, work out the ratios that matter, find the turnover at which the business becomes profitable, measure cash generation — and see what the business is worth by comparison. 9 steps, from the financial statements to the decision.UnderstandComputeFile9 steps3 pillars - You run payroll for your employees
Running my employees' payroll
Read line by line the payslip you issue, count overtime hours and their premium, track accrued leave then work out the allowance due on departure, know who pays what during sick leave — employer, social security, private cover —, and check whether the payroll tax falls due. 12 steps, from the payslip to the returns.UnderstandComputeFile12 steps3 pillars - You are ending an employee's contract
Ending an employment contract
Tell the routes apart and what each one requires — dismissal, mutually agreed termination, end of fixed-term contract —, work out the notice period and the statutory allowance, check the floor for a mutually agreed termination, estimate the employee's unemployment benefit. 9 steps, through to the two documents you must hand over.UnderstandComputeFile9 steps3 pillars - You run a company subject to corporation tax, alone or at the head of a group
Optimising my group's corporation tax
Fund research through the tax credit and check whether innovative-startup status adds to it, choose between carrying a loss forward or back, then see what the parent-subsidiary regime and tax consolidation actually change once several companies hold one another. 12 steps, from the tax credit to the tax return package.UnderstandComputeFile12 steps3 pillars - You are selling all or part of your shares in a company
Selling my shares in a company
The shareholders' approval and the written deed that makes the sale enforceable, a price you can defend, the seller's capital-gains tax — flat tax or progressive scale — and the 3% transfer duty to declare on form 2759-SD: 6 steps, from approval to filing.UnderstandComputeFile6 steps3 pillars - You carry on a self-employed or business activity in France
Paying my business property tax (CFE)
Estimate the contribution due — minimum base set by turnover two years back, rental value of the premises, local rate —, file the initial return before 31 December of the year the business is set up, then the amending return in years when something changes. The CVAE belongs to the same local business tax: value added to report, instalment and final settlement. 11 steps, from the base to the balance.UnderstandComputeFilePay11 steps3 pillars - You practise a profession under the full-accounting regime
Reporting my professional (BNC) income
The full-accounting regime is not the flat-rate micro-BNC: it rests on a receipts ledger, deducts actual costs and is filed on form 2035 with its schedules. First check that the actual regime works out better for you, cost the expenses you deduct — meals, mileage —, then complete the BNC package page by page. 12 steps, from the ledger to the last schedule.UnderstandComputeFile12 steps3 pillars - You run a business under the simplified actual regime
Filing my simplified tax return package
The simplified regime fits in seven schedules, not twenty: balance sheet, profit and loss, fixed assets and depreciation, provisions and losses, value added, share capital, subsidiaries. Close the year, move from accounting profit to taxable profit, then file form 2031 and its 2033 package. 11 steps, from the year-end close to filing.UnderstandComputeFile11 steps3 pillars - You file a tax return package under the full actual regime
Completing the schedules of my full tax return package
Under the full regime, the balance sheet and P&L are not enough: four schedules set out what they summarise — movements in fixed assets, revaluation differences, provisions, maturities of receivables and payables. These are what the tax office reads to make sense of a balance sheet. 8 steps, from the ledger to the last schedule.UnderstandComputeFile8 steps3 pillars - You are selling a fixed asset held by your company
Reporting my business capital gains
Selling a fixed asset is not reported like operating income: the gain is classed as short or long term, is sometimes spread, and is tracked across four schedules of the return package. The appropriation of profit is reported on a fifth. 7 steps, from classification to follow-up.UnderstandComputeFile7 steps3 pillars - You run a company that holds, or is held by, other companies
Reporting my company's capital and subsidiaries
Three schedules of the return package compute no tax but condition everything else: the value added that forms the CVAE base, the list of shareholders holding the capital, and the list of holdings owned. Filled in badly, they defeat the parent-subsidiary regime. 6 steps, from the structure to the three schedules.UnderstandComputeFile6 steps3 pillars - You are setting up and registering your business
Registering my business and starting up
Registering with the single window calls for three decisions taken beforehand — the legal form, the address, the tax regime — then the formality itself and the documents nobody drafts for you: the declaration of no criminal conviction, the beneficial owners for a company, and the Kbis extract that proves the business once it exists. Start-up support, ACRE and ARCE, is costed at the same moment — and ACRE must be APPLIED for, it is not automatic. 10 steps, from the legal form to the application for support.UnderstandComputeFile10 steps3 pillars - You are considering hiring an apprentice
Hiring and funding an apprentice
An apprentice does not cost what the salary shows: pay depends on age and on the year of the contract, reliefs apply, and the company separately funds apprenticeship through a levy on its payroll. Cost the real figure before committing, then report the hire. 4 steps, from the pay scale to the pre-hire declaration.UnderstandComputeFile4 steps3 pillars
You file on your own behalf
- You file a personal French tax return
Filing my income tax return
First establish whether you are taxable in France, estimate your tax on the scale with your household shares, weigh the standard allowance against actual expenses, understand your withholding rate and social levies, then fill in form 2042 — 12 steps, with sourced figures.UnderstandComputeFile12 steps3 pillars - You hold financial investments
Investing and reporting my holdings
Understand what the flat tax really costs, compare a PEA with an ordinary securities account according to how long you hold, know what withdrawing from a life-insurance policy triggers after eight years, and report crypto-asset gains without forgetting the social levies. 12 steps, from the investment to the right box on the return.UnderstandComputeFile12 steps3 pillars - You let an unfurnished property
Reporting my rental income
Choose between the flat-rate scheme and actual expenses — the standard allowance is not always the better deal —, review the rent within the index limit, estimate the property tax due, issue proper rent receipts, then complete the rental-income return (form 2044) or its special version (form 2044-SPE). 8 steps, from the lease to the return.UnderstandComputeFile8 steps3 pillars - You are looking to reduce your income tax
Reducing my income tax
Tell what is deducted from income apart from what is taken off the tax itself — the confusion is expensive —, work out the credit for home help and for childcare, the relief for donations, and the real saving from paying into a retirement savings plan given your tax band. 7 steps, through to the boxes on the return.UnderstandComputeFile7 steps3 pillars - You are planning a transfer of assets, or settling an estate
Passing on my estate
Giving during your lifetime and inheriting are worked out differently, yet they add up: gifts made in the previous fifteen years are brought back into the estate. Compare the cost of the two routes, measure the wealth tax on property that remains due, then file the inheritance return within six months. 6 steps, from the gift to the filing.UnderstandComputeFile6 steps3 pillars - You let a furnished property by the night or by the week
Renting out a furnished holiday let
Furnished letting is taxed as business income (BIC), not as property income: compare the flat-rate micro-BIC with the actual-expenses regime, estimate the property tax you owe as the owner, register the property with your local council to obtain its registration number, then report the receipts on form 2042-C-PRO. 10 steps, from the tax regime to filing.UnderstandComputeFile10 steps3 pillars - You are buying a home and putting a loan application together
Buying a home and financing the loan
A loan application is prepared in order: what you can borrow, what the monthly payment really costs once insurance is counted, the rate beyond which a bank may not lend, what a zero-rate loan adds, and the notary fees that cannot be financed. Refinancing comes later, once rates have moved. 10 steps, from borrowing capacity to the supporting document.UnderstandComputeFile10 steps3 pillars - You are selling a home or a plot of land
Selling a property and reporting the gain
Selling a main home is not taxed; selling anything else is, with relief that depends on how long you held it and two separate bases, income tax and social levies. Work out which case you are in before you sign, compute the gain, then carry it onto the return. 4 steps, from the diagnosis to the box.UnderstandComputeFile4 steps3 pillars - You are preparing your retirement
Preparing and drawing my pension
A French pension is built on two tiers that are not computed the same way: the basic pension, in quarters and average annual salary, and the supplementary one, in points. Find the date you can retire on a full rate, estimate both pensions, cost the survivor's pension for a spouse, the departure allowance owed by the employer, and what paying into a retirement plan saves before you go. 8 steps, from the date to the return.UnderstandComputeFile8 steps3 pillars - You are an employee and want to understand what you are paid
Understanding my pay as an employee
A salary is quoted gross, received net, and reported differently again once withholding has been applied. Read the payslip line by line, work back from net to gross to negotiate, check the legal minimum, estimate in-work benefit if the income is modest, and know what an internship must pay. 7 steps, from the payslip to the return.UnderstandComputeFile7 steps3 pillars - You employ someone at your home
Employing someone at home
Employing someone at home makes you an employer, with a cost that is not the wage paid and a tax credit that gives part of it back — provided you report it in the right place. Cost the real employer outlay through the CESU scheme, then the tax credit that applies, and carry it onto the reliefs and credits schedule. 4 steps, from the cost to the box.UnderstandComputeFile4 steps3 pillars
Germany
You run a company
- You are self-employed or a freelancer
Determining profit as a self-employed person
Check whether you must keep books or whether the cash-basis income statement is enough, compute depreciation, low-value assets and the investment deduction, know your retention periods and prepayments, and file the EÜR schedule and the income tax return: 11 steps.UnderstandComputeFile11 steps3 pillars - You are self-employed, often for few clients
Social security cover as a self-employed person
Understand disguised employment and the pension insurance duty of certain self-employed people, compute pension and health insurance contributions, clarify your status, report the insurance duty, and apply for exemption or for compulsory insurance on request where appropriate: 7 steps.UnderstandComputeFile7 steps3 pillars - You receive unemployment benefit and are becoming self-employed
Starting a business out of unemployment
Understand the start-up grant and the start-up allowance, compute your remaining unemployment benefit and the possible grant, obtain the viability statement, apply for the grant before you start, and register the business with the tax office: 6 steps.UnderstandComputeFile6 steps3 pillars - You provide or commission construction work
Construction services and construction withholding tax
Understand when the client must withhold tax and how the exemption certificate removes that duty, compute the withholding, apply for the certificate, file the withholding and have it refunded where appropriate: 6 steps.UnderstandComputeFile6 steps3 pillars - You are hiring someone for the first time
Hiring your first employee in Germany
Draft the employment contract correctly, understand the social-insurance notifications and wage tax, compute the employer cost, the permitted fixed term, the leave and your filing period, apply for the establishment number and file the wage tax return: 10 steps.UnderstandComputeFile10 steps3 pillars - You run a GmbH or UG
Taxing a GmbH and distributing profits
Understand corporate income tax, distributions and the tax contribution account, compute corporate income tax, compare a distribution with a managing director's salary, check the partial-income method, and file the corporate income tax return and the capital yields tax return: 10 steps.UnderstandComputeFile10 steps3 pillars - You dismiss an employee or an employee leaves your business
Ending an employment relationship
Understand notice periods, protection against dismissal and severance, compute the notice period, check whether the Dismissal Protection Act applies, quantify severance and payment in lieu of leave, and transmit the employment certificate: 8 steps.UnderstandComputeFile8 steps3 pillars - You have received an assessment from the tax office
Challenging a tax assessment and deferring payment
Understand objections, deadlines and deferral, compute the late-filing surcharge, the late-payment surcharge, interest on arrears and on deferral, lodge an objection, apply for deferral and withdraw the objection where appropriate: 8 steps.UnderstandComputeFile8 steps3 pillars - You are starting a sole proprietorship, a GmbH or a UG
Setting up and registering a business
Work out whether your activity is a liberal profession or a trade, compare the sole proprietorship with the GmbH, compute share capital and register fees, check the small-business scheme, and register the business with the tax office through the tax registration questionnaire: 10 steps.UnderstandComputeFile10 steps3 pillars - You supply goods or services to customers in other EU states
Handling VAT on business within the EU
Determine the place of supply and who owes the tax, check the acquisition and distance-selling thresholds, have your customer's VAT ID confirmed, report your EU sales in the recapitulative statement or through the One-Stop-Shop, and reclaim foreign input VAT: 9 steps.UnderstandComputeFile9 steps3 pillars - You run a trade business
Computing and filing trade tax
Understand how profit becomes trade income, compute add-backs, deductions, base amount and tax, allocate the base amount between several municipalities, plan the prepayments, credit the tax against income tax, and file the returns: 10 steps.UnderstandComputeFile10 steps3 pillars - Your company is insolvent or over-indebted
When the employer becomes insolvent
Understand the grounds and the procedure of insolvency and the insolvency benefit, compute the filing deadline, the employees' insolvency benefit and the levy, issue the insolvency benefit certificate and support the applications: 8 steps.UnderstandComputeFile8 steps3 pillars - Your business temporarily runs out of work
Notifying and claiming short-time work
Understand the conditions of short-time work allowance, compute it for your employees, notify the Employment Agency of the loss of work and claim the monthly reimbursement: 4 steps.UnderstandComputeFile4 steps3 pillars - You employ mini-jobbers or short-term temporary staff
Employing mini-jobbers and temporary help
Understand the mini-job, the midi-job and the minimum wage, compute the employer's charges, check the time limits of short-term employment and the flat-rate wage tax, and register the establishment and the wage tax: 7 steps.UnderstandComputeFile7 steps3 pillars - Your business reaches the employment quota
Employing severely disabled people
Understand the employment quota and the compensatory levy, compute the levy and the additional leave, have multiple and part-time counting determined, and file the annual notification: 6 steps.UnderstandComputeFile6 steps3 pillars - You invoice with German VAT
Filing and paying German VAT
First check whether the small-business scheme exempts you from VAT, convert between net and gross at the right rate, work out your advance-return period and the special prepayment, then file the advance returns and the annual return: 10 steps from the turnover threshold to the return.UnderstandComputeFile10 steps3 pillars
You file on your own behalf
- You declare your income in Germany
Filing your income tax return
Understand what you can deduct — commuting, home office, pension and insurance contributions, children, extraordinary burdens —, compute the flat rates, the child allowance, the splitting benefit, the tax and the solidarity surcharge, and file the return on time: 12 steps.UnderstandComputeFile12 steps3 pillars - You let a flat or a house
Letting a property and paying tax on it
Understand rental income and the landlord's tenancy law, compute building depreciation, acquisition-related production costs, the spreading of maintenance expenses, the reduced-rent threshold and the permitted rent increase, and declare the income: 8 steps.UnderstandComputeFile8 steps3 pillars - You inherit, make a gift or plan a succession
Paying tax on inheritances and gifts
Understand intestate succession, the compulsory share and the will, inheritance and gift tax and anticipated succession, compute the compulsory share, the allowance, the tax, the family home and the ten-year period, and file the return: 10 steps.UnderstandComputeFile10 steps3 pillars - You are preparing the start of your pension
Retiring
Understand how pensions are taxed, compute the standard retirement age, the earliest start, the pension amount, the buy-back of reductions and the taxable share, clear up your insurance account, and apply for the pension and pensioners' health insurance: 11 steps.UnderstandComputeFile11 steps3 pillars - You invest in shares, funds or savings accounts
Taxing and declaring investment income
Understand the flat-rate withholding tax, compute the tax and the saver's allowance, the partial exemption and the advance lump sum of your funds, loss offsetting and whether the most-favourable assessment pays, and declare your investment income: 7 steps.UnderstandComputeFile7 steps3 pillars
Italy
You file on your own behalf
- You invest in securities, funds or crypto-assets, including through foreign intermediaries
Investing and declaring financial income
Understand how interest, dividends, capital gains and crypto-assets are taxed, compute the tax on each and the offsetting of losses, estimate the stamp duty on the securities account and IVAFE on foreign accounts, then declare what the intermediary has not already taxed: 10 steps.UnderstandComputeFile10 steps3 pillars - You have lived abroad and are moving your residence to Italy to work
Moving back to Italy to work
Check whether your return qualifies for the inbound workers' regime or the one for lecturers and researchers, compute the income that stays taxable, assess the taxes on accounts and property left abroad, then complete the RW schedule and the income tax return: 8 steps.UnderstandComputeFile8 steps3 pillars - You let a home you own
Renting out a property
Understand lease registration, the flat rental tax (cedolare secca) and IMU, compare the flat tax with ordinary taxation, compute the registration tax and the IMU due, then register the lease, handle annual payments and renewals, declare the rent and pay the flat tax and IMU: 12 steps.UnderstandComputeFilePay12 steps3 pillars - You are buying your home, perhaps with a mortgage
Buying a home in Italy
Understand purchase taxes, the first-home relief and the mortgage deductions, compute the tax on the preliminary contract, the taxes due at completion, the mortgage substitute tax, the deduction for the agent's fee and the mortgage interest, and the repurchase credit, then register the preliminary contract and claim the deductions in your return: 10 steps.UnderstandComputeFile10 steps3 pillars - You are an heir settling a relative's estate
Handling an inheritance
Understand inheritance taxes and duties, compute the tax due by each heir, the funeral expenses deduction and the IMU on inherited property, then file the inheritance return, request the cadastral transfer, claim the funeral expenses in your return and pay IMU: 8 steps.UnderstandComputeFilePay8 steps3 pillars - You are an employee checking your tax return
The employee's tax return
Understand how IRPEF is computed, the income and family deductions and those for expenses, rebuild the gross tax, the employment and family deductions, the supplementary payment, the extra tax-wedge deduction, the medical expenses deduction and the local surcharges, then check and send the pre-filled return: 12 steps.UnderstandComputeFile12 steps3 pillars
You run a company
- You have set up an Srl and are closing its first financial year
The first tax return of an Srl
Approve the financial statements, move from accounting profit to taxable income, compute IRES, the carry-forward of first-year losses and the advance payments, then file the financial statements and submit the Redditi SC and IRAP returns: 9 steps.UnderstandComputeFile9 steps3 pillars - You are a professional under the ordinary regime and your clients pay you net of withholding
Self-employed professional with withholding tax
Invoice clients who withhold tax at source, compute the net amount received and the deductible expenses, find the withholdings in the single certification, credit them in the income tax return and pay the balance and advances on the right dates: 11 steps.UnderstandComputeFilePay11 steps3 pillars - You have received a letter from the Agenzia delle Entrate and must decide what to do
Receiving a notice from the Revenue Agency
Read a pre-assessment notice or a payment demand, know your rights to be heard and to self-correction by the office, assess the penalty, decide whether to pay, pay in instalments or dispute, correct your return if the error is yours, and pay the instalments without forfeiting the plan: 8 steps.UnderstandComputeFilePay8 steps3 pillars - You run a business or hold a VAT number and sell to customers outside Italy
Selling abroad with Italian VAT
Understand when a sale to the European Union or outside it is non-taxable, compute the tax and the habitual exporter's ceiling, register with VIES, invoice through the SdI, file the Intrastat lists, receive declarations of intent and carry everything into the annual VAT return: 9 steps.UnderstandComputeFile9 steps3 pillars - You are starting a business as a sole trader and aim for the flat-rate regime
Starting a business under the flat-rate regime
Understand the flat-rate regime and the VAT number choice, check the entry requirements, compare the flat-rate and ordinary regimes, estimate the substitute tax and the chamber of commerce fee, then open the VAT number, register the business through the single filing, submit the SCIA, declare your income and pay the annual fee: 12 steps.UnderstandComputeFilePay12 steps3 pillars - You are an employer hiring for the first time
Hiring your first employee
Understand the payslip, the withholding agent's duties and severance pay (TFR), compute net pay, the tax-wedge exempt amount, the TFR accrual and the extra deduction for new hires, then issue the Certificazione Unica, file the withholding agents' return and pay the withholdings and the TFR substitute tax: 11 steps.UnderstandComputeFilePay11 steps3 pillars - You run a sole proprietorship and are winding it up
Closing your business
Understand how to close the VAT number and what remains to be done afterwards, compute the registration tax if you sell the business, the capital gain and the final VAT balance, then report the cessation, deregister from the Companies Register and file the last VAT and income tax returns: 8 steps.UnderstandComputeFile8 steps3 pillars - You handle VAT for a small business under the ordinary regime
Managing VAT in a small business
Understand e-invoicing, VAT settlement and payment and the filing duties, compute VAT and reverse extraction, the periodic settlement, the December advance and the annual balance, then issue invoices through the SdI, send the periodic settlement reports, file the annual return and pay the VAT: 11 steps.UnderstandComputeFilePay11 steps3 pillars
Spain
You run a company
- You work as an autónomo and invoice with VAT
Managing VAT as a self-employed worker in Spain
Understand which VAT options the census registration declares, a registration filed before the activity starts, and how the chargeable event, output VAT and deductible input VAT work; compute the VAT on an invoice and the equivalence surcharge of a retailer, who pays in no VAT on that activity save for exceptions; and gather the returns, namely the census registration (modelo 036), the periodic self-assessment (modelo 303) and, unless exempt, the annual summary (modelo 390): 7 steps.UnderstandComputeFile7 steps3 pillars - You are about to start working on your own account
Starting out as a self-employed worker in Spain
Understand the two registrations of an autónomo, with the Tax Agency and with Social Security, and what each one requires of you; compute the monthly RETA contribution that matches your earnings, without the reduced contribution for a newly started activity, which the calculation does not apply, and the income tax withheld on your professional invoices, including the reduced rate for a newly started activity; and file the census registration of businesses with modelo 036 before you start: 4 steps.UnderstandComputeFile4 steps3 pillars - You work as an autónomo under direct assessment
Paying income tax as a self-employed worker in Spain
Understand how an autónomo pays income tax in advance, through the withholding made by business or professional clients, if you are a professional, and through instalment payments; compute the withholding on a professional invoice, the quarterly instalment box by box and the state share of the tax on your general taxable base, which leaves out the regional share; and file the instalment with modelo 130, unless you are exempted from it, and the annual income tax return with modelo 100: 6 steps.UnderstandComputeFile6 steps3 pillars - You sell goods or services to customers in other EU countries
Selling to other EU countries from Spain
Understand where sales and purchases between businesses of two Member States are taxed, when an intra-Community supply is exempt and which wording the invoice requires; compute the VAT base, tax and total of an invoice for a taxable, non-exempt supply, outside the reverse charge; and gather the returns, namely registration in the Register of Intra-Community Operators to obtain a VAT number, the VAT self-assessment (modelo 303), where intra-Community acquisitions are also reported, the recapitulative statement of intra-Community transactions (modelo 349) and, if you sell to consumers in other Member States through the one-stop shop, modelo 369: 6 steps.UnderstandComputeFile6 steps3 pillars - You are weighing staying self-employed against setting up a limited company
Choosing between self-employment and a company, and how each is taxed in Spain
Understand what changes between working as an autónomo and setting up a limited company, in liability, formalities and tax; compare the same profit under the state income tax scale, which leaves out the regional share and is not enough on its own to decide, and under corporate income tax, add the autónomo's RETA contribution, bearing in mind that the managing shareholder who controls the company also contributes to the RETA, under rules the calculation does not cover, and the income tax on the dividends the company distributes, and compute the tax depreciation of your assets before forecasting a three-year profit and loss account; and file the census registration with modelo 036: 8 steps.UnderstandComputeFile8 steps3 pillars - You pay salaries or freelancers' invoices with withholding
Paying an employee or a freelancer in Spain
Understand how gross pay becomes net pay, what is withheld on a payslip and on a freelancer's invoice and how that withholding is paid in; compute an employee's net salary from the gross, with contributions and income tax withholding, the benefit in kind of a company car, the statutory compensation when a contract ends or on dismissal, and the withholding on a freelancer's invoice; and file modelo 111, through which the withholding made on payslips and fees is paid in: 6 steps.UnderstandComputeFile6 steps3 pillars
Frequently asked questions about paths
Do I have to follow the steps in order?
No. Every step is a standalone page, readable on its own and with no prerequisite. The order shown is the order of the real procedure: it tells you where to start from scratch, and where to pick up if you have already done part of the way.
Is a path paid?
Never. A path is a free navigation device, with no account and no usage limit. Some steps — courses — are paid individually or included in the subscription: their card carries the matching badge before the click. All calculation results stay free and complete.
How are the steps chosen?
By the procedure, not by the catalogue. A path holds 3 to 12 steps, with no duplicate, and brings together at least one calculator and one form — otherwise it demonstrates nothing. Every reference is checked mechanically: it must exist and be published.
Is my progress saved?
No. There is no account, no tracking and no checkbox: nothing you read is kept on our side. A path shows you the order of the steps, it does not watch you.
Why so few paths?
Because a path is only published once demand is proven and the three pillars have enough to compose it. Multiplying half-filled paths would make the catalogue bigger, not more useful.