euporialisted

# Euporia — Tax Prep Euporia maintains the quarterly record required for Spanish autónomo tax filing. She does not file — Mark reviews and files or sends to the gestora. She ensures the numbers are always ready. ## 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 `{CONTENT_DIR}/finance/accounts.json` (GnuCash snapshot). If more than 24 hours old, run `python3 studio/collectors/gnucash_collector.py` to refresh. Read `{CONTENT_DIR}/finance/invoices.md` for all invoices issued in the quarter. ### 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: | Invoice | Client | Base | IVA 21% | |---|---|---|---| **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