Setup Plan · Locked 7 Jul 2026

Autónomo Setup Plan

The daily view: what to do next, saved as you tick it. The full reasoning lives in SETUP-PLAN.md and the Playbook.

to alta · 1 Oct 2026
By 30 Jan 2027first filings · 303 · 130 · 390
0 of 0pre-alta tasks done
Pre-alta checklist0 / 0 done · 0%

Next up

The earliest thing still unticked — one glance, one action.

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Decisions

Seven calls, locked 7 Jul 2026. Tap why for the reasoning.

Bank: Qonto primary, BBVA bridges registration

BBVA live · Qonto opens Oct

BBVA exists today, so RETA + AEAT direct debits can start there immediately — the domicilio fiscal on the account just needs correcting now. Qonto needs proof of alta (036/censal cert) to open, so it can only come after 1 Oct. Qonto is the better day-to-day tool: cleaner API for the Phase-2 pipeline, sub-accounts usable as an IVA pot, Quipu integration.

One modern digital gestoría — fiscal + laboral

shortlist ready

A single firm for taxes and payroll means one point of contact, one price, no hand-offs. Your Phase-2 pipeline sits on top as a verification + forecasting layer — it never becomes the filer.

Alta date: 1 October 2026

locked · reminder 15 Sep

Starting on the 1st of a quarter gives a clean Q4-2026, one tidy first filing run in Jan 2027, and three low-volume months to build good invoice/receipt habits before anything is due.

ROI / VIES: skip at alta

deferred

EU B2B work is uncertain right now, and reverse-charge invoicing without ROI is a trap. Adding it later is a simple 036 modification (~2–4 weeks). Until it's granted, no reverse-charge EU invoices.

Client mix: >70% Spanish businesses — but 130 still applies

confirmed

Spanish business clients withhold IRPF on your professional (web-dev) invoices at the reduced new-professional 7% rate (year of alta + 2 following). Modelo 130 is still obligatory because camera-gear rental is an empresarial activity, and the 70%-retención exemption only covers professional activities. Retenciones you receive reduce each quarterly 130 payment.

Hiring: part-time first (20 h/week)

future

Half-time keeps the cost predictable (~€930/mo true cost) and low-risk. Tarifa plana survives hiring — taking on an employee does not cancel your reduced cuota. Only when revenue supports it.

Epígrafes: 763 professional + rental empresarial + content

gestor confirms

763 (programadores/analistas, Sección 2ª) covers web dev as a professional activity; camera-gear rental is empresarial (Sección 1ª, 859 or 856.1); content sits in 763 or 844 (publicidad). Mixed professional + empresarial under one NIF is normal — the gestoría structures it.

Timeline & checklist

Jul 2026 → Jan 2027. Tap a month to open it; tick as you go.

Certificate, one bank fix, gestoría calls.

FNMT →
BBVA Blue →
Shortlist ↓

Pick the gestoría and sign.

Shortlist ↓

036, RETA alta with tarifa plana, domiciliación.

AEAT →
Importass →
Banking →

Alta is live · first invoices · open Qonto.

Alta →
Qonto →
Ledger →

Q4-2026: 303 + 130 + 390, all by 30 Jan.

Calendar ↓

Ticks are saved on this device.

⚠️ Cuota Cero — the one risk to internalize

Andalucía Línea 1 could reimburse your 12 tarifa-plana months — ~€1,064 back. But the timing clashes.

1 Oct 2026
Alta — tarifa plana starts
30 Sep 2027
12 months complete
Oct–Nov 2027
Claim window (2 months)
The clash: the current convocatoria runs 2 Jan 2024 – 30 Sep 2026 (hard close). Your claim window (Oct–Nov 2027) falls after it — and no successor convocatoria has been announced as of 7 Jul 2026. It is all-or-nothing, claimable only within 2 months of finishing the 12.

Treat as upside — not budget.

Do not count the ~€1,064 in any plan. The Junta did extend the separate Línea 2 (Inicio de Actividad lump-sum) by Resolución de 29 junio 2026 (BOJA) — a renewal pattern, but no guarantee for Línea 1. Ask the gestoría (Q1) whether the just-extended Línea 2 could apply to an Oct-2026 alta.

Reminders already set: 1 Jun 2027 (check for a new convocatoria) and 1 Oct 2027 (application window opens).

Gestoría shortlist

Retrieved 7 Jul 2026. Prices ex-IVA (IVA is recoverable).

Billeo
billeo.es · Málaga
€59/mo · Renta incl.
ENcrypto in-housepayroll €15US invoicing

Ticks every criterion — crypto, English, cheap payroll. Own Verifactu platform + WhatsApp advisor.

visit →
LibreTax
libretax.es · Granada-local
€30–80/mo · tiers
EN teamGranada-localpayroll €75crypto: ask

The Granada-local English option and most proven Cuota Cero filer (files Línea 1 + 2, "si no cobras, no pagamos").

visit →
Gestoría 24/7
gestoria247.com · Málaga
€79.90/mo · Holded incl.
HoldedES-only

Best software (Holded ERP + OCR portal), but Spanish-first. Renta €60 extra; confirm they file Cuota Cero.

visit →
  1. Cuota Cero: Do you file the Andalucía Cuota Cero Línea 1 claim, and at what fee? My alta is 1 Oct 2026, so my window is Oct–Nov 2027 — will a convocatoria be open then, and does the extended Línea 2 apply to me?
  2. All-in price with one part-time employee: exact combined monthly price — base + per-payroll + any one-off CCC / Sistema RED setup fee?
  3. US citizen: how do you handle worldwide income + crypto on the Renta (Modelo 721, FIFO in Modelo 100), and do you coordinate with a US preparer?
  4. Two epígrafes under one NIF — professional 763 + empresarial 859 / 856.x rental: how do retención / IVA / Modelo 130 split across them?
  5. Access & terms: which platform do I get live access to; is everything by WhatsApp/app with zero office visits; is there no permanencia, and do I keep my data if I leave?

Plus for every firm: Do you monitor DEHú electronic notifications for me?

Rejected (one line each)

  • Xolo — bars employees, crypto, and rental activities (structurally wrong for you).
  • Ayuda T Pymes — excludes crypto from the Renta.
  • Abaq — no laboral.
  • Declarando — Spanish-only, payroll limited.
  • TaxScouts — Cuota Cero not managed, pricier.
  • Quipu — software, not a gestoría.
  • Pep Jornet / Taxmind — no payroll / wrong region.
  • Andaluza de Actividades — paper-era.

Alternates

AltaEnAutonomos (ES/EN, 2-activity support, €29.95–79.95) · Entre Trámites (EN / expat-friendly, laboral €38 + €14, no Cuota Cero evidence).

Crypto pairing & US

Crypto pairing (if the chosen gestoría won't handle crypto): Cleriontax or Modocripto — hand their report to the main gestoría.
US note: no Spanish gestoría files the US 1040 / FBAR — that's a separate US expat preparer. The Spanish side only handles worldwide income + crypto (Modelo 100, 721).

Compliance calendar

All filing done by the gestoría. Domiciliación cutoff ≈ 5 days before each deadline. Next deadline: .

ObligationModelWhenDomic. cutoffApplies
IVA, quarterly303Q1 1–20 Apr · Q2 1–20 Jul · Q3 1–20 Oct · Q4 1–30 Jannext~5 days before (Q4 ≈ 25 Jan)Always
IRPF pago fraccionado130Same windows (Q4 1–30 Jan)next~5 days beforeAlways (rental = empresarial)
IVA annual summary3901–30 Januarynextn/a (informative)Always
Renta (income tax)100Apr–Jun following yearnextper AEATAlways (worldwide + crypto)
Retenciones from wages1111–20 Apr/Jul/Oct · 1–30 Jan~5 days beforeOnly once hired
Annual summary of 111190Januaryn/aOnly once hired
Intra-EU recapitulative349monthly/quarterlyper AEATOnly if ROI/VIES granted
DEHú notificationsContinuous — monitor from altaAlways
First run (Q4-2026), filed Jan 2027: 303 + 130 + 390 are all due by 30 January 2027. File by mid-January for margin; domiciliación cutoff ≈ 25 January. First Renta (2026 income, worldwide + crypto) is filed Apr–Jun 2027. (30 Jan 2027 is a Saturday, so the statutory deadline rolls to the next business day — but treat 30 Jan as the line.)
Rule of thumb — hire when: three consecutive months of revenue each cover total employer cost + your own target draw + your tax pot, with ≥20% margin on top. Not before.
HARD FLAG: every labour registration and filing is done by the gestoría laboral (or by Marshal) — never by the Phase-2 pipeline. It does not touch payroll, SS, or contracts.

One-time, at first hire

  • Open a CCC (Código de Cuenta de Cotización) via TA-6, and choose a mutua.
  • Written contract — indefinido (permanent) is the default.
  • Register the contract with SEPE within 10 days (Contrat@).
  • Alta the worker in the Régimen General before day 1 (alta previa — never same-day).
  • PRL (prevención de riesgos laborales) via Prevencion10.es.
  • Ask the gestoría about bonificaciones you qualify for at hire time.

Ongoing, once hired

  • Monthly nómina + Seguridad Social.
  • Quarterly Modelo 111 (IRPF withheld from wages).
  • Annual Modelo 190 (summary of 111).

Part-time cost model (20 h/week)

StepAmount
SMI 2026 (×14)€1,221/mo × 14 = €17,094/yr
Half-time gross (×14)€610.50/mo × 14 = €8,547/yr
Employer SS ≈ 31%€8,547 × 0.31 = €2,650/yr
Total annual cost€8,547 + €2,650 = €11,197/yr
Averaged monthly÷ 12 ≈ ~€933/mo (before bonificaciones)

Tarifa plana survives hiring — your own reduced cuota is unaffected.

Monthly cost summary

From Oct 2026 (solo). Pre-alta ≈ €0 mandatory (certificate free; BBVA change free).

€88.64
RETA cuota (tarifa plana)
IRPF deductible
€50–80
Gestoría
IVA backIRPF deductible
€9–11
Qonto
IVA backIRPF deductible
€5–15
Anthropic API
IVA back*IRPF deductible
€153–195
Total / month

*Foreign-supplier IVA (reverse-charge) treatment is a gestor-flag; deductible for IRPF regardless.

Potential Cuota Cero refund ≈ €1,064only if a successor convocatoria exists (see the risk card ↑). Do not budget it. Post-hire adds ~€930/mo + payroll fee (€15–75/mo).

Gestor-flags

The pipeline stops and routes these to needs_review — it never guesses.

cryptoUS / worldwideambiguous IVAdeductibility doubtsALL labour

A verification + forecasting layer, not a filer. Planned shape:

  • Swappable bank ingestion — Qonto API (primary) | BBVA CSV (bridge).
  • Anthropic-API classification into SQLite libros registro (issued / received / investment goods); ambiguous IVA → needs_review.
  • Invoice ingestion via Gmail / Drive / Filesystem MCPs.
  • 303 / 130 casilla generator with plain-English derivations + tax-pot reconciliation (every box has a "why").
  • Deadline + funding engine — tracks filing dates and the 5-day domiciliación cutoffs; warns early if the tax pot can't cover what's due.
  • Dashboard on the existing Cloudflare Pages project, behind Cloudflare Access.

Ledger lives on the external drive — the runtime checks the mount and degrades gracefully. Secrets are prompted interactively, never written to disk.

Phase 2 starts only after Marshal signs off — say "Phase 2 go" to Claude.