Taxes

Fyal doesn't file anything for you: it tells you how much, when and in which box. It all lives on the Overview and comes only from what you record.

Quarterly VAT#

The four quarters with what their return says: a negative one is offset against the next ones. Click the quarter when you file it: the dot turns green and the provision stops counting it. Output VAT, input VAT and any offset sit behind the i.

Income tax for the year#

In large type, what would come up on your tax return if the year ended today: to pay or to get back. Below, the sum: your tax for the year minus what you've already paid (quarters paid and withholding). Mark or unmark a quarter and the figure changes. The full calculation, brackets included, is behind the title's i. Once the return is filed and its receipt uploaded, its result.

It's an estimate, in whole euros. What has cents is exact, because it goes on a form. Only your business counts; a salary, family, housing or deductions can change your tax return.

You choose your regime in Settings → Tax. If you don't say, simplified; the Basque authorities require you to have opted for it, so if you didn't, choose normal. Above €600,000, normal.

Quarterly payments (instalments)#

The quarterly prepayment of income tax, under your authority's rule. How much, who and by when:

In Bizkaia, Álava and Gipuzkoa, Q1 2026 isn't paid. If you already paid it, it isn't refunded: mark it and it counts on your return.

Each quarter has its “paid” dot. When you mark it, Fyal saves what you paid: if you later record an expense from that quarter, what you paid doesn't change. If you mark one as not paid, Kaperu gives you the next 130 with it already included. If you had quarters paid without a receipt, Kaperu asks you once how much you paid.

Depreciation isn't included in the 130: it's deducted in the tax return. You pay a little more each quarter and get it back there.

Kaperu#

The little face at the bottom right. Open it and it tells you what to file today, box by box, with your authority's numbering. Click an amount to copy it.

• With a window open, the boxes for that period. From 1 to 20 October, Q3 even though Q4 has started.
• Outside a window, only when the next one is and the alerts.
• It looks at today, not at the year you have selected: viewing 2025 in October 2026, it tells you Q3 2026 is due and offers to go there. Past quarters not marked show their year.
• Before filing: if a VAT-free invoice would go in no box (a client with no country, or from the EU without a VAT number), someone in the 347, 349 or 190 has no tax ID, or an invoice carries withholding to a private individual or a foreign client (who don't withhold), it shows at the top with their name. Tap it to open their card and fix it.
• The same one?: if two clients or suppliers look alike (the name written differently) and together they would go over the 347 threshold, it asks. Yes, the same merges them (with ⌘Z); No stops asking. With the same tax ID it joins them on its own; with different ones, never.
• What each thing is: if a client with a personal tax ID has invoices with withholding, it asks whether they're a private individual; if expenses from a petrol station, a power company or a health insurer don't say what they are, it asks once per supplier, and about Food that doesn't say whether it's your meals or with clients (see expenses with their own rule). It also looks at what you recorded before, and with the tax return open, the previous year. It asks next to the face and in “Before filing”. And it mentions once the ROI, if you sell VAT-free to EU businesses or buy under reverse charge; the One-Stop Shop (OSS), if you go past 10,000 € a year with EU private individuals; and when a private individual outside the EU goes without VAT.
• To pay no more than you owe: if an expense that comes every month (a supplier, your Social Security fee, the rent) skips a month, it asks: Add it opens last month's one repeated and There was none stops asking. If there's no Social Security fee at all in the year, it asks too. If your income tax would come out at least 100 € lower under the other direct assessment method, it says by how much and how to switch with your tax authority.
• Unpaid invoices: after six months, the VAT on an invoice nobody paid you can be recovered with a corrective invoice, up to eighteen months from its date. Kaperu tells you the client, the VAT and the last day. You need to have claimed payment through the courts, a notary or another means that proves it, and to report it to the tax office within a month. Fyal only tells you: it changes no figure.
• What to tick: each form's yes-or-no questions (no activity, cash accounting…). “No” is dimmed; if one says “Depends”, it explains underneath what it depends on.
• Names: figures worth checking (VAT-free invoices that go in no box, expenses in another currency) show the clients or suppliers they come from.
• Red dot: something to file, or a past quarter not marked.
• Notices: each notice says which invoices or expenses it is about, with their date and amount. If you tap "Later", it stays in the Notices area of Kaperu, below the filings.
• Questions: a past-due quarter that isn't marked pops up next to the face: “Did you file it?”. Yes marks it (with ⌘Z), No stops asking and Later puts it off until next time. In Kaperu's list, “I've filed it”.
• Colours: VAT yellow, income tax and expenses red, income green.

There's no AI behind it: everything comes from the same calculation as the rest of the app. It only shows a box number when it's checked against the official form: if it still needs checking you'll see «?», and «s/n» when the form doesn't number it. You can also open it with ⌘K or from “How to fill it in” on a filing.

Each form with its number#

The three Basque authorities have no quarterly VAT return for Q4: it goes in January's 390. In Navarre, the annual VAT summary isn't a separate form: it's a section of the Q4 F-69. Bizkaia has no 347: the Batuz records book replaces it.

The information returns only show up if they apply to you:

The 347 leaves out invoices with withholding, 349 transactions, rent with withholding and imports and exports of goods. Each one carries its four quarters.

Each authority sets the tax return dates every spring. Until that year's order is out, Fyal uses the last campaign's dates:

Cases it places for you#

• Invoice without VAT to an EU business: intra-EU. Outside the EU: not subject.
• 0% expense in another currency (a subscription in dollars): self-charged and deducted at once, the result doesn't change.
• Purchase with customs VAT: that VAT is deducted as an import.
• Capital good (something you depreciate that costs €3,005.06 or more): its VAT goes in the capital goods box wherever the form has one, also when it comes from abroad.
• Negative VAT quarter: carried to the next as a credit.
• Expenses on the tax return: each one in its box by its tag.
• The personal side of the return (salary, investments, property, pension plans, family): Fyal neither stores it nor asks for it. Kaperu tells you what each item is, where to copy it from and where it goes: in the common territory, its box (0003 salary, 0027 interest…); in Navarre, the section of Renta Online.

Filings#

One PDF per form and period, in the full-year view. Cells without a receipt look dimmer.

• Drop the PDF on the cell and it's stored there.
• The dot marks it as filed.
• The arrow downloads it.
• The rest opens the detail, with the preview.

Each receipt is read when you upload it: what you filed overrides today's figure, and Kaperu tells you if something no longer matches.

Anything over 1 MB is made lighter before uploading, without losing quality (10 MB max). Only your session can read them.

Set this amount aside#

What you need to set aside as of today, deadline by deadline: what you see adds up to the big figure. Whatever you mark as filed leaves the list. What has no amount yet is in grey, so you know what's coming.

Each deadline is a window: you file from day 1 to the last day, and it counts the days left as soon as it opens. An expected refund doesn't lower what you set aside: it arrives months later, with the return. From January to June it adds what's left of the previous year; a year whose tax return is past due asks for nothing.

If the last day falls on a holiday or weekend, it moves to the next working day. With EU transactions, it also reminds you of the 349; with someone over €3,005.06, February's 347; with premises rent, the 180.

Third-party withholdings#

If you pay professionals with income-tax withholding, the block adds up what you withheld per quarter: it goes on the withholdings form and the 190. Each quarter is marked with its dot.

The certificates for each supplier come from the block's export icon: enter your tax ID and download one PDF with all of them.

Premises rent (an expense with 19% withholding) has its own block: it's the 115 every quarter and the 180 for the year, not the 111.