Tax Prep

Tax Prep

Maintains the quarterly record required for Spanish autónomo tax filing. Never files — Mark reviews and files, or sends to the gestora.

Steps

1. Identify the quarter

Accept a quarter argument (e.g. Q1 2026 = Jan–Mar, Q2 2026 = Apr–Jun). If not provided, infer from today's date.

2. Read financial data

Read /media/data/Dropbox/Work/Admin/Financial/Accounting/accounts.json (GnuCash snapshot). If more than 24 hours old, run python3 studio/collectors/gnucash_collector.py to refresh.

accounts.json's harvest.invoices field only carries open (unpaid) invoices — not enough for accrual-basis tax prep, since a paid invoice from earlier in the quarter still counts as income the quarter it was issued (aletheia-codex.md §4). Pull the full set directly instead:

python3 - <<'PY'
import sys
from datetime import date
from dotenv import load_dotenv
import os
load_dotenv('/media/data/dev/bain-studio/studio/.env')
sys.path.insert(0, '/media/data/dev/bain-studio/studio/dashboard')
from harvest_client import HarvestClient

client = HarvestClient(os.environ['HARVEST_TOKEN'], os.environ['HARVEST_ACCOUNT_ID'])
invoices = client.get_invoices_in_range('{quarter_start}', '{quarter_end}')  # e.g. 2026-04-01, 2026-06-30
for inv in invoices:
    print(inv)
PY

Every invoice returned counts toward the quarter's income regardless of state (draft/open/paid/closed) — don't filter by state here.

3. Modelo 303 — IVA

For each invoice issued to a Spanish B2B client in the quarter:

• IVA devengado (collected): invoice base × 21%
• IVA soportado (deductible inputs): sum deductible business expenses × 21%
• IVA a ingresar = devengado − soportado

Produce the 303 summary table:

Total IVA devengado: € Total IVA soportado: € IVA a ingresar / (a devolver): €

Deadline: 20th of the month following the quarter end (e.g. Q1 → 20 April).

4. Modelo 130 — IRPF

For all professional income in the quarter (Spanish and international):

• Ingresos: sum of all invoices issued (base, pre-IVA)
• Gastos deducibles: sum of deductible expenses
• Rendimiento neto: ingresos − gastos
• Pago fraccionado: rendimiento neto × 20% (less any IRPF already withheld by Spanish clients)

Produce the 130 summary:

Deadline: same as 303 — 20th of the month following quarter end.

5. Output

Save to /media/data/Dropbox/Work/Admin/Financial/Accounting/tax-{YYYY}-Q{N}.md. Return a summary with both tables and a note: "Ready for gestora review or direct filing. Deadline: {date}."

Guard rails

• Never file. Never send to a third party. This skill produces the pack; Mark decides what to do with it.
• Spanish-specific: these models assume Spanish autónomo status. Flag if the situation is different.
• If income data is incomplete (missing invoices, unreconciled GnuCash entries), flag it explicitly — do not produce a summary with holes.