The daily view: what to do next, saved as you tick it. The full reasoning lives in SETUP-PLAN.md and the Playbook.
The earliest thing still unticked — one glance, one action.
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Seven calls, locked 7 Jul 2026. Tap why for the reasoning.
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.
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.
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.
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.
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.
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.
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.
Jul 2026 → Jan 2027. Tap a month to open it; tick as you go.
Certificate, one bank fix, gestoría calls.
036, RETA alta with tarifa plana, domiciliación.
Q4-2026: 303 + 130 + 390, all by 30 Jan.
Ticks are saved on this device.
Andalucía Línea 1 could reimburse your 12 tarifa-plana months — ~€1,064 back. But the timing clashes.
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.
Retrieved 7 Jul 2026. Prices ex-IVA (IVA is recoverable).
Ticks every criterion — crypto, English, cheap payroll. Own Verifactu platform + WhatsApp advisor.
visit →The Granada-local English option and most proven Cuota Cero filer (files Línea 1 + 2, "si no cobras, no pagamos").
visit →Best software (Holded ERP + OCR portal), but Spanish-first. Renta €60 extra; confirm they file Cuota Cero.
visit →Plus for every firm: Do you monitor DEHú electronic notifications for me?
AltaEnAutonomos (ES/EN, 2-activity support, €29.95–79.95) · Entre Trámites (EN / expat-friendly, laboral €38 + €14, no Cuota Cero evidence).
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).
All filing done by the gestoría. Domiciliación cutoff ≈ 5 days before each deadline. Next deadline: —.
| Obligation | Model | When | Domic. cutoff | Applies |
|---|---|---|---|---|
| IVA, quarterly | 303 | Q1 1–20 Apr · Q2 1–20 Jul · Q3 1–20 Oct · Q4 1–30 Jannext | ~5 days before (Q4 ≈ 25 Jan) | Always |
| IRPF pago fraccionado | 130 | Same windows (Q4 1–30 Jan)next | ~5 days before | Always (rental = empresarial) |
| IVA annual summary | 390 | 1–30 Januarynext | n/a (informative) | Always |
| Renta (income tax) | 100 | Apr–Jun following yearnext | per AEAT | Always (worldwide + crypto) |
| Retenciones from wages | 111 | 1–20 Apr/Jul/Oct · 1–30 Jan | ~5 days before | Only once hired |
| Annual summary of 111 | 190 | January | n/a | Only once hired |
| Intra-EU recapitulative | 349 | monthly/quarterly | per AEAT | Only if ROI/VIES granted |
| DEHú notifications | — | Continuous — monitor from alta | — | Always |
| Step | Amount |
|---|---|
| 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.
From Oct 2026 (solo). Pre-alta ≈ €0 mandatory (certificate free; BBVA change free).
*Foreign-supplier IVA (reverse-charge) treatment is a gestor-flag; deductible for IRPF regardless.
Potential Cuota Cero refund ≈ €1,064 — only if a successor convocatoria exists (see the risk card ↑). Do not budget it. Post-hire adds ~€930/mo + payroll fee (€15–75/mo).
The pipeline stops and routes these to needs_review — it never guesses.
A verification + forecasting layer, not a filer. Planned shape:
needs_review.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.