The definitive 2026 tax guide for SMEs and freelancers in Alicante

1. Introduction

2026 brings important legislative changes affecting the taxation of SMEs and freelancers across Spain and, especially, in the Valencian Community. This guide explains, step by step, how to adapt and take advantage of each change to optimise your tax burden.

2. Changes to personal income tax

The income tax brackets are updated and new regional deductions appear. Below is the summary table (net values in €):

Check with our team to simulate your personal withholding.

3. RETA 2026 – Contribution brackets

The monthly contribution is based on real net income. The 2026 range is as follows:

Note: the "zero contribution" previously announced for the Valencian Community does not exist; the maximum rebate is the national flat rate of €80/month for new freelancers.

4. Simplified VAT and SII

The simplified regime remains, but the Immediate Supply of Information (SII) becomes mandatory for SMEs with turnover > €6 million and for all those operating in the EU. We recommend integration with our Digital Hub to avoid penalties.

5. Corporate tax and reserves

General rate of 25% (15% for new companies). New deductions for R&D + Technological Innovation (up to 12% of the investment). Contact us to receive the full document checklist.

6. Mandatory returns (347, 180, 303…)

• Form 347: February, threshold €3,005.06.
• Form 180: quarterly (if you pay professionals).
• Form 303: quarterly VAT (or monthly if you invoice > €6,010,121).
• Form 202: corporate tax instalments.

Request our personalised tax calendar by contacting the team.

7. Optimising deductible expenses

1. Utility costs (electricity, water, internet) – 100% if the office is at home.
2. Own vehicle – mileage method (€0.19/km) or real depreciation.
3. Management software – 100% deductible (including SaaS subscriptions).
4. Staff training – 100% if linked to the business.
5. Digitalisation costs (hardware, cloud) – 100% under the "technology investment" category.

8. Automation tools

At DPL we use the Digital Hub (integration with A3, Sage, Holded and Facturae APIs). Advantages:

• Structured electronic invoicing (compliant with electronic invoicing regulations).
• Automatic bank reconciliation.
• Real-time reports via Power BI.

Request a demo at the end of this guide.

9. Frequently asked questions (FAQ)

What is the difference between the flat rate and the regional rebate?

The flat rate is a fixed national reduction (€80/month) for the first 12 months; regional rebates, where they exist, are complementary and vary by region. In Valencia only the flat rate remains.

Do I have to file Form 303 every quarter even if there is no VAT?

Yes, filing is mandatory even if the return comes to zero.

Can I apply the R&D investment deduction?

Yes, provided the activity qualifies and is justified with project documentation.

10. Success stories

SME TechSol (Alicante) – savings of €3,200/year in income tax and €1,500/year in VAT after migrating to our Digital Hub.

Freelancer María (Novelda) – cut her monthly contribution to €80 during the first year thanks to the flat rate and obtained a €1,800 refund for deductible expenses.

11. How can we help you?

Book a no-obligation 30-minute call and get a free assessment.