Everyone's quarter
The 303, 111 or 130 of every client in a single operation, with a traffic light per client and the total for the portfolio. Each person in the firm works on the clients assigned to them.
Tax forms for the portfolio Every quarter,
Every quarter,
the whole portfolio.
Cofactu works out which tax forms each client has to file in Spain, prepares and reconciles the whole portfolio of a gestoría (Spanish tax and accounting firm) in one go, and generates the official files that the AEAT electronic office (Sede electrónica) imports. The firm reviews and decides what gets filed.
The calendar works itself out What your client does
What your client does
decides which form is due.
Each client's tax profile sets its obligations and its calendar, with due dates moved for weekends and national public holidays. On top of that, Cofactu watches real use and suggests the missing form: applying it makes it an active obligation; dismissing it keeps it from coming back for 90 days.
- 01 Invoices to the EU Modelo 349Invoices issued in the last 90 days to customers with an EU VAT number.
- 02 Over €50,000 in the EU Monthly 349Intra-EU volume in a quarter exceeds €50,000: the 349 becomes monthly (VAT regulation, art. 81).
- 03 Payroll with withholding Modelos 111 and 190Payroll paid with income tax withholding in the last 90 days: quarterly 111 and annual 190.
- 04 Rent with withholding Modelos 115 and 180Rent paid with income tax withholding in the last 90 days: quarterly 115 and annual 180.
- 05 A third party above €3,005.06 Modelo 347Customers or suppliers over the threshold in the year: the 347 is filed in February.
- 06 An activity that allows modules Modelo 131By its CNAE activity code, the client could be taxed under the modules regime and file the 131 instead of the 130. The firm confirms it.
Prepare and reconcile
before you file.
Mismatches are searched across the whole portfolio at once, not by opening client after client. The ones that fail come first.
303 against the VAT book
Which clients have a 303 that does not match their VAT register book, before filing it. Marking a mismatched 303 as filed has to be confirmed on purpose.
111 against the 190
Before the January 190, which clients risk a mismatch between the withholdings in their 111s and the annual summary.
347 against the other party
Each client, cross-checked with its counterparty when that one also works in Cofactu. Mismatches come first: most 347 queries from the AEAT start there.
115 and 180 for rent
Which clients have a 115 with withholding, which pay rent without withholding, and which 180 is blocked by a tax ID or a mismatch.
Official files The file the AEAT imports,
The file the AEAT imports,
form by form.
Each file comes out of the same calculation you see on screen, in the AEAT record layout. What does not come out yet, the table says so.
For an inspection that covers several clients, the whole portfolio downloads as a ZIP with a PDF of the filings per client.
How each form is prepared and filed →| Form | What it reports | Today in Cofactu |
|---|---|---|
| 303 | Quarterly VAT | Official file to import in the AEAT electronic office |
| 111 | Withholdings on employment and professional income | Official file to import in the AEAT electronic office |
| 115 | Withholdings on rent | Official file to import in the AEAT electronic office |
| 130 | Quarterly income tax instalment | Calculated as a draft; the file is not generated yet |
| 180 | Annual summary of rent | Official file to import in the AEAT electronic office |
| 190 | Annual summary of withholdings | Official file and filing through TGVI |
| 347 | Transactions with third parties | Official file and filing through TGVI |
| 349 | Intra-EU transactions | Official file and filing through TGVI |
| 390 | Annual VAT summary | Official file; whatever it cannot calculate yet is cut short with the reason |
Certificates and powers of attorney, watched
Encrypted custody
Each client's .p12 certificate is uploaded once, in bulk if you like, and stored encrypted with AES-256-GCM. Cofactu matches it to its client.
Client onboardingPower of attorney with a date
Each client keeps its power of attorney before the AEAT: its own, as a social collaborator, general or specific, with its expiry date.
Client onboardingAlert at 90 days
Three months before expiry the first alert arrives: renewing a FNMT certificate can take weeks, and the power of attorney is renewed in the AEAT electronic office.
Client onboardingAt 30, at 7 and on expiry
Two more alerts as the date gets closer and another on the day it expires. Without a valid power of attorney, VeriFactu submissions are rejected.
Client onboardingScroll
Tax forms for the portfolio, no small print.
Calendar, bulk preparation, files, filing and certificates.
AEAT forms in Cofactu → Software for gestorías →How does Cofactu know which tax forms each client has to file in Spain?
Each client's tax profile sets its obligations and its calendar, with due dates moved for weekends and national public holidays. Cofactu also watches real use: invoices to the EU, payroll or rent with withholding, third parties above €3,005.06 or an activity that allows modules. Each signal suggests the missing form; applying it makes it an active obligation, and dismissing it keeps it from coming back for 90 days.
Can a gestoría prepare the quarter for all its clients at once?
Yes. The 303, 111 or 130 for the whole portfolio are prepared in a single operation, with a traffic light per client and the aggregate total. The 303 against the VAT book, the 111 against the 190 and the 347 against the counterparty are also reconciled in bulk, and the 115 and 180 are reviewed. Each person in the firm sees the clients assigned to them.
Which official AEAT files does Cofactu generate today?
Those of Modelos 303, 111, 115, 180, 190, 347, 349 and 390, in the AEAT record layout, to import in the AEAT electronic office. The 130 is calculated as a draft, but its file is not generated yet: complete that form in the AEAT electronic office.
Does Cofactu file the forms with the AEAT for me?
Modelos 190, 347 and 349 are filed from Cofactu through TGVI, with your confirmation. Modelos 303, 111, 115 and 390 are downloaded as an official file and imported in the AEAT electronic office. After that you can mark them as filed and keep the receipt.
What happens if a client's certificate or power of attorney expires?
Cofactu alerts you 90, 30 and 7 days before, and on the day it expires, for both the certificate and the power of attorney before the AEAT. Without a valid power of attorney, that client's VeriFactu submissions are rejected, so it pays to renew it in time.
