Taxation
The DGT clarifies the withholding for managing partners who receive payment for other roles
The DGT clarifies that payments to managing partners for roles outside their position are taxed as employment income with general withholding.
Self-employed
Latest Self-employed news
44 articles
Companies
55 residents of Ávila start their own business with SEPE aid in six months
55 people in Ávila have capitalised their unemployment benefit to start their own business, with €675,263 from SEPE in the first half of 2026.
Companies
Tax Agency demands freelancers and SMEs prove clients received corrective invoices to reclaim VAT
The TEAC requires freelancers and SMEs to prove clients received corrective invoices to reclaim VAT. Without proof, the Tax Agency will reject the refund.
Companies
Supreme Court limits maximum tax penalties for self-employed individuals invoicing through companies
The Supreme Court limits maximum tax penalties for self-employed individuals invoicing through companies, requiring proof of identity concealment.
Companies
Self-Employed Without Deferral: Legal Alternatives if the Tax Authority Denies Payment Splitting
If the Tax Authority denies deferral, self-employed individuals can resort to debt compensation, suspension, or insolvency. Experts detail these legal alternatives.
SMEs & Freelancers
Tax Authority removes €3,000 limit and banks will report all digital payments
Tax Authority removes €3,000 limit for reporting digital payments by freelancers and businesses. From January 2026, all card and Bizum payments must be reported monthly.
Companies
Madrid opens grants of up to €10,000 for self-employed workers with €2 million in 2026
The Madrid City Council opens grants for self-employed workers worth €2 million, with aid of up to €10,000 for generational transfer. Deadline until July 23.
Companies
Pension Denied to 76-Year-Old Self-Employed Worker with 45 Years of Contributions Due to €26,474 Debt
A 76-year-old self-employed worker with over 45 years of contributions is denied a pension due to a €26,474 debt to Social Security.