Granada · Andalucía · RETA

Autónomo Playbook

Every scenario, filing, and automation for going self-employed — sequenced for a clean forward start with no clients billed yet.

Prepared 7 July 2026 · single operator · NexoGRX (web/content) + Granada Camera (rental) · US citizen, Spanish permanent resident (TIE)

Where you stand

The cleanest possible starting position — and why.

No clients billedResidency sortedDomicilio fiscal to fixFATCA on file
  • No retroactive exposure. Nothing invoiced yet means no unregistered past activity, no back-contributions, no fines. You register from a chosen start date and are compliant from day one.
  • Permanent resident (TIE), EU tax status. No work authorisation needed — registration is purely administrative.
  • Spanish tax resident (183+ days). This is separate from autónomo status and already obliges you to declare worldwide income annually. Registering as autónomo doesn't create or erase that — keep it in view.
  • US citizen → FATCA. BBVA now has you flagged as a US person; it will report the account to the US. Expect to provide your SSN/TIN. Normal, not a problem.
  • Timing. Because your obligations and the cuota clock start at your alta date, register only when your first invoice is imminent — don't burn month one idle.

Your timeline

The whole journey, in order. Tap any step to expand it.

one-time setup every quarter every year key milestone
NowPrepare — before you register▸

Get set up so registering is a one-hour formality.

  • Fix your BBVA domicilio fiscal (WhatsApp Blue 670 404 242 / Línea BBVA / remote gestor).
  • Decide your stack: one account + a gestoría or software (see All services below).
  • Pin down your IAE epígrafes for rental + web/content.
  • Don't register yet — the cuota clock and filing duties start on alta day, so wait until your first invoice is imminent.
Claude: preps your epígrafe options, screens gestors, keeps this playbook current.

Two free filings, same day, about an hour online.

  • Modelo 036 with Hacienda first — epígrafes, IVA/IRPF regime, ROI/VIES if intra-EU.
  • RETA alta on Importass same day — request the tarifa plana (~€88.64/mo reduced quota).
  • Dates must match; do the 036 first.
Stress point: a one-time official filing — can't be automated. A gestoría (Xolo) does it for you, or you self-file on the Sede.
Claude: gets your 036 fields ready so it's quick.

Qonto/N26 need you registered first; BBVA's already yours.

  • Set up the two-pot: operating account + tax pot.
  • Turn on the auto-IVA sweep (Qonto subaccount / N26 Space).
  • Expect a FATCA step (SSN) as a US person — same as at BBVA.
Easy: Qonto or N26 onboard digitally in minutes; BBVA's already done.

Bill clients; park the tax on every invoice.

  • Verifactu-compliant invoices under your name + NIF (and your brand).
  • Per invoice, sweep 21% IVA + ~20% of net into the tax pot.
  • The Claude pipeline logs each one into your ledger automatically.
Automate: Qonto's auto-IVA subaccount + Quipu's Verifactu invoicing.
Claude: logs every invoice and tells you the exact euro to set aside.

A real step up in obligations — plan for help.

  • Register as employer with the TGSS to get your CCC (Modelo TA-6); pick a mutua.
  • Written contract (indefinido is the default) → register with SEPE within 10 days.
  • Alta the worker in the Régimen General before day one; sort occupational risk prevention.
  • Then monthly payroll + Social Security; quarterly Modelo 111; annual Modelo 190.
  • → Full how-to and costs in Hiring an employee below.
Big stress point: errors carry heavy fines — get a gestoría laboral for the setup and payroll.
Automate: payroll software (Factorial, Nominapp ~€29/mo) once it's set up.
Claude: can calculate nóminas, draft the contract, track 111/190 deadlines — but a gestor files the labour paperwork.

Apr / Jul / Oct / Jan — VAT and the IRPF advance.

  • Modelo 303 (IVA) and Modelo 130 (IRPF advance, if it applies to you).
  • Once you have an employee, Modelo 111 (their withheld IRPF) joins this quarter.
  • Windows: 1–20 Apr/Jul/Oct, 1–30 Jan. Direct debit closes 5 days earlier.
Stress point: the filing is a signed declaration — never fully automatable. A gestoría files it, or you self-file; domiciliación auto-pays.
Claude: hands you the exact casilla figures per box, plus deadline alerts (incl. the 5-day-early debit cutoff).

Your year-one cuotas refunded — nets to ~€0.

  • Having completed 12 full months on the tarifa plana, you claim the Andalucía reimbursement.
  • All-or-nothing, and it must fall inside an open convocatoria (current one closes 30 Sep 2026 — confirm the successor).
  • This is the moment a gestor's timing knowledge earns its keep.
Stress point: regional, fiddly, window-dependent — not automatable. A local gestor is worth it here.
Claude: tracks the 12-month mark and the deadline, and preps the application data.

Modelo 390, plus 190 if you withheld from anyone.

  • Modelo 390 — the annual IVA recap.
  • Modelo 190 — the annual retenciones summary (required once you have staff).
Handled by: your gestoría files it, or you self-file.
Claude: compiles the figures from your ledger.

The yearly settle-up on all your income.

  • Declaración de la Renta (IRPF) on Renta WEB (free) or via a gestor.
  • Covers worldwide income — business plus investment/crypto gains.
  • Reconciles the year: pay the difference or get a refund. Separate from your US 1040.
Stress point: worldwide income + crypto make this the one to have a human check.
Claude: organizes your figures and flags what a gestor should review.

One monthly debit, one habit.

  • The monthly cuota (~€88.64) debits automatically — reimbursed in year one.
  • With staff: monthly payroll + Social Security contributions join the rhythm.
  • Keep the tax pot funded so domiciliaciones never bounce (a bounce means surcharges).
Automate: the bank auto-debits the cuota; the auto-IVA sweep runs itself.
Claude: watches your tax-pot balance so a debit never bounces.

All services at a glance

The one line that clears the confusion: banks pay, gestorías file, software & Claude only prepare. Only a gestoría — or you — can actually file your taxes.

ServiceTypeWhat it doesFiles?Cost
BBVABankHolds money, pays taxes by direct debit, takes cashNo~€35/yr card
N26 BusinessBankDigital account, Spaces as tax pot, cash at partner shopsNoFree–paid
QontoBank*Auto-IVA subaccounts + native Quipu feed (best for automation)No€9–39/mo +VAT
XoloGestoríaRegisters you + files all your taxes · EnglishYes€15–99/mo +VAT
TaxfixGestoríaAssigned advisor files everything · EnglishYesGet a quote
Local gestorGestoríaHuman filing + Cuota Cero & mixed-activity know-howYes€30–100/mo
QuipuSoftwareInvoicing + bank reconciliation + tax forecastingNo€168–588/yr
DeclarandoSoftwareInvoicing + deduction-focused tax planningNo~€36–100/mo
Claude pipelineAutomationLedger + quarterly casilla prep + deadline alerts + dashboardNo€0 (your Max plan)

*Qonto is a regulated payment institution, not a bank — funds still protected up to €100k.

You pick one from each row you need

  • One account — BBVA, or Qonto/N26. Where money lives and taxes get paid from.
  • Either a gestoría OR software + self-file — not both. Gestoría = hand it off. Software = you and Claude prepare, you file the click yourself.
  • The Claude pipeline sits on top of whichever you choose, keeping your books.
Worried about a "1999" gestor? Filter, don't avoid. Ask any gestor: do you use Quipu or Holded, can I send documents by WhatsApp or portal, is it fully remote, and do you know the Andalucía Cuota Cero? A modern one answers "sí" to all four — or skip the retainer and buy a one-off Cuota Cero consult at month 12.

Yes — multiple business names under one autónomo

One person, one alta, one NIF — but as many activities and brands as you want.

You register once in RETA under your own name and NIF. Under that single alta you can:

  • Run multiple activities at the same time — you declare each one with its own IAE epígrafe on Modelo 036, and add or drop activities later with a further 036. NexoGRX and Granada Camera live comfortably under one alta.
  • Trade under different commercial names (nombres comerciales) for branding. Your invoices must carry your legal name and NIF as the fiscal identity, but can also show the brand name and logo.
  • Optionally protect a brand by registering the nombre comercial or marca at the OEPM. Not required to operate — purely for legal protection of the name.
All activities roll up under one NIF: one Modelo 303, one Modelo 130, one Renta covering everything combined — and a single monthly cuota no matter how many activities you run.

One catch worth flagging: mixing a professional activity (IAE Sección 2ª, e.g. web development) with a business activity (Sección 1ª, e.g. equipment rental) is allowed, but it changes whether clients withhold IRPF at source — which in turn decides whether you file Modelo 130. See IAE epígrafes and Open decisions.

Registration sequence

Two free filings, in this order, usually same day (~1 hour online).

  1. Modelo 036 with Hacienda (AEAT) — first
    The census declaration. Declare your activity start date, pick your IAE epígrafe(s), set your IVA and IRPF regimes, and request ROI / VIES registration if you'll do intra-EU work. Modelo 037 was abolished in Feb 2025 — every alta now uses 036.
    Where: AEAT Sede ElectrónicaAuth: Cl@ve / certificate
  2. Alta in RETA with Seguridad Social — second, same day
    Register via the Importass portal with Cl@ve. Actively request the reduced quota (tarifa plana) here — this is what the Cuota Cero later refunds. You can file this alta up to 60 days before your start date.
    Where: ImportassReduced quota: request at alta
  3. Keep the dates consistent
    The 036 and RETA dates must match. A RETA alta dated before the 036, or mismatched dates, is the most common cause of tarifa plana denial. Do 036 first.

IAE epígrafes — candidates to confirm

The one box worth thinking through, because it affects deductibility and retención. Confirm final choice with a gestor.

ActivityCandidate epígrafeSection
Camera gear rental (Granada Camera)856 — Alquiler de bienes de consumo
or 859 — Alquiler de otros bienes muebles n.c.o.p.		1ª (empresarial)
Web development / build pipeline (NexoGRX)763 — Programadores y analistas de informática2ª (profesional)
Content / digital marketing844 — Servicios de publicidad, RR.PP. y similares1ª
Photography / video (if billed separately)973.1 — Servicios fotográficos1ª
Professional (Sección 2ª) vs business (Sección 1ª) matters: when you invoice a Spanish business under a professional epígrafe, they withhold IRPF at source. Rental and foreign/consumer invoices don't. This directly decides whether Modelo 130 applies to you.

Official reference: the IAE tariffs (RD Legislativo 1175/1990) via BOE. Practical finder: Infoautónomos epígrafe guide.

Cost & the Cuota Cero timeline

Year one is effectively free — but via a retroactive reimbursement, not an upfront waiver.

State reduced quota (tarifa plana)

≈ €88.64/month for 2026 (€80 base + 0.9% MEI), for the first 12 months. National benefit — request it at your RETA alta.

Andalucía Cuota Cero (Línea 1)

Reimburses that reduced quota, so year one nets to roughly €0. Regional subsidy on top of the state benefit.

How the reimbursement actually works

  • It's all-or-nothing after 12 complete months — you get nothing unless you finish the full twelve months on the reduced quota, then claim.
  • The current convocatoria runs until 30 September 2026.
  • Register now → you finish your 12 months in mid-2027, after this window closes → your claim falls under the next convocatoria. Andalucía has renewed this continuously since 2024 (bases last updated July 2025), so a successor is very likely — but confirm it's open before treating year one as guaranteed-free.
Línea 1: Cuota Cero → Línea 2: Inicio de actividad →
Línea 2 (a complementary subsidy needing a viability plan) closed its window on 30 June 2026 — so Línea 1 is the one that matters for you. Eligibility: you're clean of tax/SS debts, activity is in Andalucía, and US citizenship is irrelevant to it.

Ongoing filing calendar

The real commitment. Direct-debit (domiciliación) closes 5 days before each headline deadline.

ModelWhatWhen
303IVA — output charged minus input paid, nettedQuarterly · 1–20 Apr / Jul / Oct · 1–30 Jan
130IRPF advance — 20% of net profit (if it applies to you)Quarterly · same windows
390Annual IVA summary1–30 January
190 / 180Annual summary of retenciones — only if you withholdJanuary
RentaAnnual income tax (worldwide income)~April–June

Also on the hook

  • Libros registro — ledgers of invoices issued and received, plus investment goods. Legally required; the automation below keeps these.
  • Veri*factu — certified e-invoicing requirements are phasing in through 2026. Your invoicing tool must comply.
Domiciliación is native to the AEAT filing: whoever files selects direct debit, enters your IBAN, and Hacienda charges on the deadline. It only counts as paid once the money lands — so keep the account funded or the debt enters enforcement with surcharges.

Renta, in plain English

Spain's annual personal income tax return (IRPF) — the once-a-year settle-up.

Think of your quarterly Modelo 130 payments as prepaying your income tax in installments through the year. The Renta is where it all gets reconciled: you add up the whole calendar year's income — autónomo profit plus anything else — subtract what you already prepaid (the 130s + any IRPF clients withheld), and either pay the difference or get a refund. It's Spain's version of the US 1040.

  • File it online yourself, free: AEAT's Renta WEB (via the Sede or the Agencia Tributaria app, with Cl@ve or certificate) gives you a pre-filled draft to review and confirm.
  • When: roughly April to the end of June each year.
  • Worldwide income: as a Spanish tax resident, this return covers everything — business profit and investment/crypto gains alike. That's why it's the one most people want a gestor's eyes on.
  • Separate from your US 1040: you file both; tax-treaty credits stop you being taxed twice on the same income.
The "Renta support" toggle on services like Xolo is optional — it's them offering to do this for you, not a sign it can only be done through a service.

Banking — the two-pot setup

Repurposing the dormant BBVA account. Checking = operating, savings = tax pot. N26 stays personal.

Operating account (BBVA checking)

Client income in, business expenses out, cuota + tax domiciliación pulled from here. This IBAN goes on your Modelos — must be in your own name at a collaborating entity (BBVA qualifies).

Tax pot (BBVA savings)

Sweep the set-aside here on each paid invoice: full 21% IVA + ~20% of net for IRPF. Keep it liquid — no notice-period products.

Fix the domicilio fiscal first

The old La Herradura address is your locked tax domicile — it can't be changed self-service in the app. A BBVA human can change it, and doesn't have to be in a branch:

WhatsApp "Blue": 670 404 242 Línea BBVA: 900 102 801 From abroad: +34 913 747 368 Or: remote gestor in-app

Bring your TIE and proof of the new address (padrón certificate or utility bill). Match it to what you'll put on Modelo 036 — and it chips away at your padrón/tributos/DGT address mismatch.

The AQUA débito card you just contracted carries a €35/year maintenance fee — ask at the same time whether a free debit card is available under your account conditions.

Which account? BBVA vs N26 vs Qonto

In plain terms: BBVA is the one you already have, Qonto is the best fit for the automation, and N26 looks easy but has a catch.

AccountIBANPays SS + Hacienda?Tax-pot mechanismCost
BBVA (already yours)ESYes — collaborating entityManual sweep (checking→savings)~€35/yr card
N26 BusinessES (new accounts)Yes — SS collaborating; pays Hacienda10 "Spaces" sub-accounts + auto-sortFree (Standard) / paid tiers
QontoESYes — on AEAT's adhered listSubaccounts (Smart 1 / Premium 4), auto-IVA€9–39/mo + VAT

The plain-English read

  • BBVA — least effort. You already have it, it takes cash (good for rental clients), and it syncs cleanly with Quipu. The only downside is you move the tax set-aside manually — which the Claude pipeline tells you to the euro anyway.
  • Qonto — best for the automation. It has a native API link to Quipu (the cleanest possible feed for the Claude pipeline) and auto-IVA subaccounts, and pays ~2.25% on your balance. Trade-offs: it's a paid account, it's a payment institution rather than a bank (funds still protected up to €100k), and cash handling is limited.
  • N26 Business — looks easy, but the catch. It's genuinely capable — Spanish IBAN, pays your cuota and taxes, and its "Spaces" work as an auto-sorted tax pot. But N26 generally allows only one account type per person, so having your personal N26 likely means converting it rather than adding a business account — giving up the personal setup you wanted to keep separate. Confirm with N26 before assuming it's the easy option.
Sequencing: both N26 Business and Qonto require you to already be a registered autónomo — so alta first, then open. BBVA you can prep right now. As a US citizen, expect a FATCA step (SSN) on whichever you open, same as you just did at BBVA.

Gestors vs software — the distinction that matters

These aren't the same kind of thing. One does your taxes for you; the other is a tool you (or your gestor) run.

Done-for-you (a service)

Xolo and Taxfix are gestorías: real accountants register you and file your quarterly and annual taxes. English-first. Like hiring an accountant — you hand it off.

Do-it-yourself (a tool)

Quipu and Declarando are software: invoicing, bank reconciliation and tax forecasting. They prepare and organize, but don't file unless you add a gestor. Like QuickBooks.

What they cost (current)

OptionTypePrice
XoloGestoría · English€15 / €55 / ~€65 / €99 per month + VAT · files for you · 6-mo min on promos
TaxfixGestoría · EnglishAdvisor-led · error coverage · no lock-in · get a quote
QuipuSoftware · Spanish€168 / €300 / €588 per year · free trial · doesn't file for you
DeclarandoSoftware + support · Spanish~€36–100/mo with VAT
Local Granada gestorGestoría · human~€30–100/mo · best for rental IAE + Cuota Cero

Three ways to put it together

  1. Max automation (DIY)
    Qonto + Quipu + the Claude Code pipeline + you file on the Sede. Cheapest monthly, most control, most setup. Add a local gestor just for the annual Renta.
  2. Hands-off in English
    Xolo all-in-one — they register you and file everything. Least effort, priciest. Claude still useful for keeping your books tidy.
  3. Middle — use what you already have
    BBVA + a local Granada gestor + Claude for the ledger. The human files and tracks your Cuota Cero window; you keep the account you've already set up.
For your mixed rental + content activity and the Cuota Cero convocatoria tracking, a local Granada gestor still has the edge over the national platforms — worth it at least for year one.

What Claude Code will build

Everything up to the filing line, on your Mac Mini — then it stops for your approval.

  1. Bank feed → classification
    Pull transactions (Qonto API, or BBVA via Quipu / CSV). Claude classifies each movement and extracts base / IVA rate / IVA amount / IRPF withheld.
  2. Ledger (libros registro)
    Persist issued + received invoices as SQLite/JSON at /Users/marshalwalker/autonomo — the legally required registers, kept automatically.
  3. Invoice ingest
    Read facturas from your existing Gmail, Drive and Filesystem MCPs; OCR/parse each into the ledger.
  4. Quarterly casilla report
    Compute 303 (output IVA − input IVA) and 130 (20% of YTD net − prior payments − retenciones), box by box, with a plain-English derivation.
  5. Deadline & funding alerts
    Watch every window, including the domiciliación cutoff 5 days early, and flag if the tax pot won't cover what's owed.
  6. Dashboard
    A light Notion-style HTML dashboard deployed to Cloudflare Pages, like your gear tracker.
Hard line: the pipeline never files to AEAT and never triggers a payment. It hands you filing-ready figures; you (or your gestor) do the signed submission and select domiciliación.

What full automation costs

Only the tools you can't build yourself. Claude runs on your existing Max plan, so it adds nothing.

SetupTools~Monthly (net)
LeanestQonto Smart + Claude€19/mo
BalancedQonto Smart + Quipu Solution + Claude€44/mo
MaxedQonto Premium + Quipu Premium + Claude€88/mo
  • VAT comes back. These are business tools, so the 21% IVA you pay is reclaimed on your Modelo 303 and the net cost is a deductible expense — your real cost is close to the pre-VAT figures shown.
  • Claude = €0 extra. The pipeline runs within your existing Max plan's Agent SDK credit.
  • Annual Renta: €0 if you self-file on Renta WEB, or a one-off ~€100–150 for a gestor.
  • Not counted here: the cuota itself (~€88.64/mo) — that's the cost of being an autónomo, not of the automation, and it nets to ~€0 in year 1 via Cuota Cero.
Qonto's Basic (€9/mo) has no subaccounts, so the auto-IVA pot starts at Smart. Quipu is optional if Claude handles reconciliation — Qonto alone already provides Verifactu-compliant invoicing.

Hiring your first employee

A genuine step up in obligations — and the one area where I'd lean hard on a professional. The fines for getting it wrong are the steepest here.

The one-time setup

  1. Become an employer (get your CCC)
    Register with the TGSS for a Código de Cuenta de Cotización (Modelo TA-6) — separate from your own autónomo alta. You pick a mutua (accident insurer) at this step.
  2. Contract, and register it
    Draft a written contract — indefinido is the default type since the 2022 reform — and register it with the SEPE (via Contrat@) within 10 days of signing.
  3. Register the worker
    Alta the employee in the Régimen General via Sistema RED before their first day (getting them a Social Security number first if they don't have one).
  4. Occupational risk prevention
    Mandatory from employee one — a risk assessment plus training. Small employers can use the free public service Prevencion10.es.

Then, every month & quarter

  • Issue a monthly payslip (nómina) and keep a daily time record (registro de jornada).
  • Pay Social Security contributions monthly via Sistema RED.
  • Modelo 111 quarterly (the IRPF you withhold from their salary) + Modelo 190 annually.

What it actually costs

ItemAmount
Gross salaryWhat you agree, per the convenio
Employer Social Security~30–32% on top of gross
Worked example: €1,500 gross≈ €1,950/month total cost to you
Payroll helpGestoría laboral ~€30–60/employee/mo, or payroll software ~€29/mo
Two things that save money: you keep your own tarifa plana even after hiring (the two are independent), and there are hiring bonificaciones — an indefinido contract can knock up to ~€275/mo off for 12 months, and some first-hire / conciliación cases bonus up to 100% of your own autónomo cuota. Check the SEPE and the Junta de Andalucía, and let your gestor claim them.
Easy-mode verdict: if you're adding an employee in year one, a full-service gestoría covering both your taxes and payroll (laboral) is the low-stress path. Claude can calculate nóminas, draft the contract, and track the 111/190 deadlines — but the labour filings and the CCC/contract registration should sit with a gestor.

Open decisions

Four things to settle — most of them a gestor can confirm in one call.

  • Does Modelo 130 apply? If 70%+ of your revenue is withheld at source, you may be exempt. Your rental and foreign/consumer web clients won't withhold — so plan on 130 applying and provision for it.
  • Gestor or self-file? Full-service gestoría (hands-off, Cuota Cero tracked for you) vs. Claude prep + you file on the Sede in ~10 min/quarter.
  • Which bank for the feed? BBVA (already yours, cash deposits, stable Quipu sync) vs. Qonto (native API + auto-IVA subaccounts) for tighter automation.
  • Cuota Cero successor? Confirm the next convocatoria beyond 30 Sept 2026 is announced, so your mid-2026 alta is covered.