Americans in Spain · US clients

Spanish taxes, for Americans freelancing in Spain.

Living in Spain and invoicing US companies? Autónomo Simple handles the Spanish side: invoices in USD at the ECB rate, IVA 0 on your American clients and every form (130, 303, 100) computed from your data.

0 %

Spanish VAT on services to US businesses: not subject (art. 69 LIVA)

USD → EUR

ECB rate on the invoice date (or the previous business day)

5 forms

130, 303, 349 (EU operations only), 390 and 100

14 days

free trial, no card needed, to load your data and see your estimates

Your obligations in Spain

What applies to you as an autónomo in Spain and who covers it.

Autónomo Simple covers the Spanish side of being an autónomo. For your obligations outside Spain you want an adviser who knows both systems.

Autónomo Simple covers itGuideWith your adviser
  1. With your adviser

    Your tax residence

    You are a Spanish tax resident if you spend more than 183 days in the calendar year in Spain or your main base of economic activities or interests is here (art. 9 LIRPF). Residents are taxed on all their income, wherever it arises (art. 2 LIRPF).

  2. Guide

    Register as an autónomo

    Census registration (Modelo 036) and Social Security (RETA). As a non-EU citizen you also need the immigration status that lets you work for yourself: confirm it with your immigration adviser. Our guide explains the registration; you do the paperwork with the authorities.

  3. Autónomo Simple covers it

    Invoice clients outside the EU with IVA 0

    In general, services to businesses established outside the EU are not subject to Spanish VAT. Always keep proof that your client is a business.

  4. Autónomo Simple covers it

    Every quarter: Modelo 130 and 303

    The 20 % income-tax instalment and the VAT return: 1–20 April, July and October, and 1–30 January. Modelo 349 only if you also have EU operations.

  5. Autónomo Simple covers it

    Every year: Modelo 390 and the Renta (Modelo 100)

    The annual VAT summary in January and the income tax return in the spring campaign (April to 30 June).

Everything included

The Spanish side, built for US-source income.

American clients, dollar payments, Spanish obligations. The app ties it together, no spreadsheets.

USD invoices with exchange rate

Invoice in dollars; the app applies the ECB rate for the invoice date (or the previous business day) and computes the EUR base used in Modelo 130 and 303. No manual conversions.

IVA 0 without thinking

Services to US businesses are not subject to Spanish VAT. The app applies the right treatment and reports it in box 120 of Modelo 303 (or box 60 if your accountant prefers: it's a setting).

Guided Modelo 130

Year-to-date EUR income, expenses, previous payments and withholdings. Every box explained before you open the AEAT portal.

Regional deductions

Community by community: rent, work relocation, children, health and more depending on the region, calculated from your profile for the Renta.

Allowances and family deductions

Personal and family allowance, dependants, large family and single parent in the annual IRPF simulator.

PDF invoices for your US client

In USD or EUR, with exchange rate, IVA 0 and your payment details. Ready to send.

The guided forms with every box, the AEAT files and the simulators are on the Pro plan (€18/month). Basic (€10/month) covers invoices, expenses and estimates. The 14-day trial lets you load all your data. Prices include VAT.

How it works

A cleaner quarterly rhythm.

Three steps. From there, every Spanish form is computed with its figures and its deadline.

  1. 01

    Set up your profile

    US clients → IVA 0. EU business clients → Modelo 349. Three questions and the app turns on the forms that apply to you.

  2. 02

    Invoice in USD

    Dollar amount and the ECB rate. The app converts to EUR for 130 and 303. Expenses go in EUR.

  3. 03

    Review and simulate

    Live Modelo 130 and 303 plus the annual Renta simulated with your deductions. No surprises in June.

Invoicing US clients

A US company pays no Spanish VAT.

The general rule in art. 69.Uno.1.º LIVA places services to businesses in Spain only when the recipient is established here (with the exceptions in art. 70). If your client is a US company, the service is not treated as supplied in Spain: it is not subject to Spanish VAT. Output VAT is 0, but the input VAT on your expenses is still deductible in Modelo 303.

Automatic treatment

Mark the client as US-based and the app applies 'not subject' and reports it in box 120 of the 303 (or box 60 if your accountant prefers).

Input VAT still recovered

Even though you charge no VAT, the VAT on your purchases is deducted in Modelo 303.

Business clients only

The rule is for business clients. If your client is an individual, some services (consulting, engineering, advertising: art. 69.Dos LIVA) are also outside Spanish VAT, but others are taxed: check case by case and always keep proof that your client is a business.

Full guide: VAT on services to clients outside the EU

Tax forms

Every form you need, with its figures.

The engine computes only the forms your setup needs, with their deadline.

M-130Quarterly

IRPF · instalment payment

20 % of the year-to-date net income (EUR income minus expenses), minus what you already paid and any withholdings. Your US clients do not withhold.

1–20 Apr, Jul, Oct · 1–30 Jan
M-303Quarterly

VAT · self-assessment

Output VAT of 0 % for US clients minus the deductible input VAT on your expenses. If negative, it carries forward.

1–20 Apr, Jul, Oct · 1–30 Jan
M-349EU operations only · Quarterly

Intra-EU operations

Only if you also have EU business clients (or buy services from EU suppliers). With only US clients, you do not file it.

1–20 Apr, Jul, Oct · 1–30 Jan
M-390Annual

VAT · annual summary

The summary of your four Modelo 303, reconciled at year-end.

1–30 Jan
M-100Annual

Renta · income tax

Your annual return with the real brackets, the 20 % start-of-activity reduction (art. 32.3 LIRPF, in the first profitable year and the next) and regional deductions.

Renta campaign (April to 30 Jun)
Try it with your own numbers

The Spanish side of your taxes, on autopilot.

Invoice your US clients in dollars, let IVA 0 and the exchange rate apply themselves, and see each quarter's Modelo 130 and 303 before you open the AEAT portal. You get 14 days to load your data; no card is needed.

Start free — 14 daysIllustrative example on the right: made-up figures.
Calendar

Your Spanish deadlines, without missing one.

The next close is the fourth quarter: 1 Feb 2027 for Modelos 130, 303 and 390 (and 349 if you have EU operations). 30 January 2027 falls on a Saturday, so the deadline moves to the next business day. These are dates calculated with the rules in force: not yet the official 2027 AEAT calendar.

Spanish freelancer tax calendar 2027, with the rule behind each deadline

Your 2027 deadlinesLast day to file each period
  1. Q4 2026Forms 130 · 303 · 349 · 39030 January is a Saturday: it moves to Monday.
  2. Q1 2027Forms 130 · 303
  3. 2026 income tax returnCampaign closes
  4. Q2 2027Forms 130 · 303
  5. Q3 2027Forms 130 · 303
Reminders in your calendar
7 days before1 day before

Add the deadlines to Google Calendar or Apple Calendar and we remind you before each one.

Dates calculated with the rules in force; not the official 2027 Tax Agency calendar.

Scope

Clear from the start: what it covers and what it doesn't.

What the app does

  • Computes and guides the Spanish forms: 130, 303, 349 (if you have EU clients), 390 and 100.
  • Converts USD to EUR at the ECB rate and uses it in every calculation.
  • Treats services to US companies as not subject to VAT (IVA 0) and deducts the VAT on your expenses.
  • Keeps invoices, expenses and receipts, and reminds you of every deadline.

What it doesn't cover

  • Residents of the Basque Country or Navarre: their income tax is governed by their Foral Treasury, with its own forms. The app does not compute Modelo 130 or estimate IRPF for that regime, and Modelo 303 is computed with the common-regime rules (confirm it with your adviser).
  • Visas, NIE and work permits: those are immigration procedures.
  • Filing for you: you file on the AEAT portal with the boxes already computed.
Who does whatAutónomo SimpleYou or your gestor
USD invoices with ECB rate and IVA 0YesNo
Computing Modelos 130, 303, 390 and 100YesNo
Filing the Spanish forms with the AEATNoYes
Common questions

What every American in Spain asks.

Do I still pay taxes in Spain if all my clients are in the US?

Usually yes, if you are tax resident in Spain. Foreign clients do not remove your obligations: you still file Modelo 130 and 303 every quarter and the Renta every year.

Am I a Spanish tax resident?

You are if you spend more than 183 days of the calendar year in Spain or your main base of economic activities or interests is in Spain (art. 9 LIRPF). Residents are taxed on all their income, wherever it arises (art. 2 LIRPF). If in doubt, confirm it with your adviser.

Do I need Modelo 349 for US clients?

No. Modelo 349 only reports intra-EU transactions with EU businesses. Services to American companies are not included. The app turns on 349 only if you indicate EU operations.

What VAT do invoices to US clients carry?

If your client is a business or professional established outside Spain, the service is not treated as supplied in Spanish territory (art. 69.Uno.1.º LIVA, with the exceptions in art. 70) and is not subject to Spanish VAT: you apply IVA 0 and say so on the invoice. You still deduct the input VAT on your expenses in Modelo 303.

What if my American client is an individual, not a business?

The rule changes. Some services supplied to an individual established outside the EU are also not located in Spain (for example consulting, engineering or advertising, art. 69.Dos LIVA), but others are taxed in Spain. Check it case by case with your adviser.

Can I invoice in USD and have the calculations in EUR?

Yes. On a USD invoice the app uses the ECB reference rate for the invoice date (or the previous business day), computes the EUR base and uses it for 130, 303 and the annual simulator.

I live in the Basque Country or Navarre. Does the app work for me?

Only partly. Your income tax and its instalments are governed by your Foral Treasury, with its own forms, and Autónomo Simple does not compute Modelo 130 or estimate IRPF for that regime. VAT (Modelo 303) is computed with the common-regime rules; check it with your adviser.

Which regional deductions can I claim?

It depends on your autonomous community: home rent, work relocation, children, health and more. The app calculates them from your profile inside the Renta.

How much does it cost?

You get a 14-day free trial, no card needed, to load your data and see your estimates. After that, Basic (€10/month) for invoices, expenses and estimates, or Pro (€18/month, €14.88 + VAT) for the guided forms with every box, the AEAT files and the simulators. Prices include VAT.

Does the app file my forms for me?

No. It computes every box and guides you step by step; you file on the AEAT electronic office yourself.

The Spanish side, sorted.

USD with exchange rate, automatic IVA 0 and guided forms. 14-day trial, no card.

No card · Cancel anytime · Basic €10/month · Pro €18/month · Prices include VAT

14 days free · no card

Start free — 14 days