What type of freelancers can use the Lite plan?

The Lite plan is ideal for freelancers who want to manage their own accounting and declarations. It suits both existing freelancers and those planning to start a freelance business, provided they meet the following criteria:

1. Residency: Residents of Spain, living more than 183 days a year in Spain, and therefore required to declare their income to the Spanish Tax Agency, unless they qualify for the impatriate regime (Beckham Law).
2. Location Restrictions: Not residing in the Canary Islands, Ceuta, Melilla, the Basque Country, or Navarre.
3. Taxation Category: Professionals in specific categories of the Tax Activities Index (IAE) who are taxed under the simplified direct estimation regime.
4. No Employees: Freelancers who do not employ others.
5. No Public Establishments: Freelancers who do not have a shop or any other establishment open to the public, especially if selling goods.