Blog

June is a good moment for a quick check: payments up to date, billing against the cap, aguinaldo if you have an employee, and the IRPF campaign. A simple checklist to reach year-end calm.

The first half of the aguinaldo is paid before 30 June. What it is, how it's computed, and why — as a sole trader — you only owe it if you have an employee. With official sources.

IRAE and IRPF aren't paid all at once at year-end: they're advanced month by month. What advances are, how the monthly advance is computed, and how the annual balance settles — with official sources.

Every sole trader contributes to BPS in one of two categories. The big difference is FONASA: on invoiced income or on a fixed ficto. What each means and what it depends on — with official sources.