Invoicing international clients
Providing services to businesses in other EU countries usually means invoicing without Spanish VAT under the reverse charge — but only if you are registered in the intra-EU operators register (ROI) and file the corresponding informative return (Form 349).
Services to businesses outside the EU are generally not subject to Spanish VAT either. Sales to private individuals, digital services and platforms follow their own rules, so each income stream is worth reviewing.
Freelancer or company: it depends on the numbers
Freelancers pay personal income tax at progressive rates, while a company pays Corporate Income Tax and the shareholder is taxed again when profits are distributed. Neither option is better in the abstract.
The decision depends on your income, how much you need to take out of the business, your plans and the extra costs and obligations a company involves.
Assets abroad must be reported
If you are tax resident in Spain and hold accounts, securities or real estate abroad worth more than €50,000 in any of those categories, you must file Form 720. Crypto held abroad has its own return, Form 721.
These are informative returns — they don’t create tax by themselves — but they are easy to forget and a common source of problems with the tax authority.
