Adapted translation from Spanish. In case of discrepancy the Spanish text prevails.
Español · OriginalThis sheet describes the standard service of the single Finomo subscription, its price, its calendar and the financial rules that apply to all clients. The specific details of your order (your identification, the plan chosen, the activation date, the prorated initial amount, the coverage dates and the next renewal) are shown in the subscription process before you confirm and in the confirmation you receive by e-mail. References to "terms" mean the Finomo Terms of Service.
Provider: Evgenii Ustinov, under the Finomo brand, NIF Z2074293C, Juan Caturla Gosalvez 2, 03005 Alicante. Support: support@finomo.es. Personal data: gdpr@finomo.es.
Client: the person identified in the subscription process with their name, NIF, address and e-mail for communications and confirmations. If a representative acts, their identity and title are recorded in the same process.
Contracted service (terms 2.1): subscription to the Finomo platform, single plan. It comprises automatic preparation, from the data and documents provided by the client, of the drafts of forms 130, 303, 349 and 390 and, where the client applies withholdings to invoices received from professionals, of forms 111 and 190, as well as their corrections; transmission to the AEAT, with a power of attorney, of each return approved by the client or, without one, delivery of the file for filing by the client. Each form is prepared when its generator is implemented on the platform and applies to the client. The generators currently available prepare forms 130, 303 and 349; forms 390, 111 and 190 are prepared once their generator is implemented and they apply (terms 2.2 and 2.7). The platform shows at all times which forms it can prepare and does not present unavailable generators as available. Invoice issuance is available only once it is enabled for the client's account (terms 2.5); until then only drafts can be prepared.
Not included (terms 2.6 and 2.7): census registrations and deregistrations and ROI registration; replies to information requests, submissions, appeals and defence in proceedings; tax, accounting, legal or other advice; the personal income tax return (form 100); receiving and handling AEAT notifications; the OSS one-stop-shop schemes; future features, including applications with the client's own certificate; payroll management, withholdings on employment income and form 115.
Territory (terms 2.7): currently, the common territory, excluding the Canary Islands, Ceuta and Melilla. Clients whose tax territory is the Canary Islands, Ceuta, Melilla, the Basque Country or Navarre are not served; the platform indicates this during sign-up and does not allow subscription in those cases. The client's activities and regimes are configured in their tax profile on the platform.
Intra-Community transactions: the client indicates in their profile whether they are registered in the ROI (VAT number) or whether their application is pending, and records the type of transactions (supplies or acquisitions of goods, supplies or acquisitions of services). The platform determines the frequency of form 349 (monthly as a rule; quarterly when its conditions are met) according to the transactions recorded. Counterparties outside the European Union are not included in form 349.
Filing route (terms 1.3 and 4.2): transmission by Finomo with a registered and sufficient power of attorney, under annex 1. Without a usable power of attorney, the platform provides the file of each approved return in the AEAT filing format, with general instructions, and the client files it themselves. The status of the power of attorney is shown in the client's account.
Grantor identification (terms 6.1): to register and use the power of attorney, the client uploads to the platform a copy of their DNI, NIE or TIE and Finomo checks that the account holder is the grantor. Until this is complete, Finomo does not use the power of attorney and the platform provides the file for filing by the client. Payment by card or link does not replace this check. The copy and the result are kept for the duration of the contract and five years after it ends, solely for this purpose.
Language and versions: the original is the Spanish version. Informational translations into Russian, English and Ukrainian, where delivered, identify the version, date and link of their original. The client's account indicates the versions of the terms, privacy policy, annexes and data processing agreement that were delivered to them.
All prices on this sheet include VAT. The subscription has a single price (terms 7.1); there are no other plans.
Single plan: €25 per full calendar month, or €250 for twelve full calendar months. The price of twelve months equals 10 monthly instalments: 25 × 10 = €250. The first annual period may be shorter and is calculated under the following rule; its exact amount and dates are shown before subscribing. The plan includes up to 500 OCR document recognitions on the monthly plan or 6000 on the annual plan, and up to 5 GB of document storage in the account.
IRPF withholding on Finomo's invoices: when legally required, the invoice identifies the withholding, the client pays it to the AEAT and the amount payable to Finomo is the price reduced by that withholding. If not required, the invoice does not include it.
First charge and coverage: the activation, the prorated amount and the period covered by your order are shown before confirming and in the confirmation, under the calculation rule in this section.
Renewal (terms 7.3): monthly, on the 1st of the following month; annual, on the 1st following the last covered month, for twelve full months and €250. The date and amount of the next renewal are shown in the account. The annual renewal is notified, with its amount, on the day of the charge.
Change of prices or terms (terms 7.4): notice at least three months in advance; a client who does not accept it may terminate the contract. On the annual plan, a new price applies from the first renewal after those three months. If the client terminates because of a change other than the price during an annual period already paid, the treatment of the unused amount is determined under applicable law, with no contractual rule reducing their rights.
Forms 390 and 190 in January (terms 2.2): draft preparation and ordinary transmission included with an active subscription in January on the filing date, even if the platform has prepared all the periods of the previous year. After cancellation as of 31 December a new subscription is needed. Separate preparation of form 390 or 190 is not offered; the platform applies the form 390 exemption rules according to the data recorded.
Form 349 (terms 2.3): included at no extra cost with any legally applicable frequency. Monthly as a rule, quarterly if its conditions are met. ROI registration is not included. Internal deadline for the July period: 5 August.
Forms 111 and 190 (terms 2.7): included at no extra cost where the client applies withholdings to invoices received from professionals and recorded on the platform. They do not cover payroll, withholdings on employment income or form 115.
Corrections of own returns and earlier returns: included under clause 5 of the terms; there is no surcharge for the correction as such.
Payment method: card with specific authorisation or payment link, via Stripe (Stripe Payments Europe, Limited, Ireland). SEPA direct debit is not used. Subscription fees are charged for the amounts and on the dates indicated in the subscription process and on each invoice.
Start and promotions (terms 7.2): the paid subscription starts from activation, with no standard free trial period. Only a promotion expressly identified in the subscription process and notified before subscribing applies, with its validity, initial amount including VAT, period covered, first subsequent charge and ordinary renewal. The accepted version of the promotion is kept with the order.
Calculation of the first period (terms 7.2): the initial month covers from the activation date to the last day of the same month and costs M × R / D, where M is the monthly fee (€25), D the actual days in the month and R the remaining days, including the activation day. Thereafter the full calendar month is invoiced, with renewal on the 1st. The first annual period covers the remainder of the activation month and the following eleven full calendar months and costs A × (R / D + 11) / 12, where A is the annual price (€250). The next annual renewal begins on the 1st following the last covered month and comprises twelve full months for €250. The calculation uses local Europe/Madrid dates, includes the activation day, has no hourly proration, uses the actual days in the month, and the total including VAT is rounded once to cents, to the nearest cent and upwards in case of a tie.
Example: activation on 7 September 2026. 24 of 30 days remain: the first month costs €20 and covers until 30 September; the next monthly instalment is €25 on 1 October. On the annual plan, 250 × (24 / 30 + 11) / 12 = €245.83, with coverage until 31 August 2027; the next renewal would be on 1 September 2027 for €250, if still authorised.
No fee is charged for cancelling the renewal. The surcharge invoice in section D does not renew the subscription. Legal refund rights are preserved regardless of the commercial cancellation policy.
Date for preparing the information (contractual rule, terms 3.2): day 3 of the filing month for each period, for forms 130, 303, 349 and, where the client applies withholdings, 111. The automatic reminder of this date, the data-ready mark, the automatic late-upload warning and automatic charging of the surcharge are not implemented today; the rules of this section and of section D apply nonetheless and will be executed on the platform once the late-documentation flow is operational.
Internal deadline for providing documents: day 5 of the filing month; if it is not a working day, the next working day in the Alicante calendar. Until the end of the effective deadline day, in Europe/Madrid, with its seasonal time changes; as many consecutive non-working days as applicable are skipped.
Official reference deadlines: set by the AEAT calendar for each tax year, form, period and payment method, and the client must check them for each period. The direct-debit deadline is not derived by always subtracting five days. For the monthly form 349, July has a special official window (August and the first twenty days of September) and December runs until 30 January, with the official adjustments. Internal deadline for July: 5 August, with the shift of clause 3.2.
Working days: Monday to Friday, excluding national, Valencian Community and local Alicante public holidays applicable in the relevant year.
Availability of the draft: by the end of the working day following the date of the "all data ready" mark, whatever its time (terms 3.3). A mark on Friday night, Saturday or Sunday means availability by the end of Monday, if it is a working day. Until the mark is available on the platform, the reference date is the date on which the client notifies in writing, through the channels of clause 3.5, that the documentation for the period is complete.
If information is missing: the platform indicates what information is missing and its effect on the expected date. Once all pending information has been received, the period is counted again until the end of the working day following complete receipt. A partial delivery does not start that new period.
Transmission after approval: Finomo transmits the approved version after the client's approval, if there is a registered and sufficient power of attorney, the grantor's identity has been checked and the official deadline and channel are open. Without a power of attorney, the platform provides after approval the file for filing by the client (terms 1.3 and 3.3).
VIES check: automatic, when the intra-Community transaction is recorded; the platform warns if the VAT number is not validated.
Annual returns and corrections: they have their own calendar, which the platform notifies when each one is opened; day 5 does not automatically apply to them.
Service incidents: if an incident affects an expected date, Finomo informs the client through the client area and by e-mail of the service status and its effect on the date. The notice contains no recommendations about the client's actions.
At the end of the paid period: the platform shows the inventory of pending returns and corrections, the known dates and the powers of attorney that are no longer needed (terms 9.1 and 9.4).
The official calendar for each form and its payment method is checked separately. A late upload does not by itself mean a tax deadline has been missed. Charging a surcharge does not evidence that filing on time is still possible.
Surcharge: €5 per document, VAT included, under the following unit definition. It refers to the documentation of the relevant period and filing month, not to any file uploaded after day 5. If the deadline moves to the next working day, documents received by the end of that day do not generate a surcharge.
Billable unit: each invoice, simplified invoice or receipt reflecting a separate transaction, regardless of the number of pages or files. A five-page invoice equals €5; a file with three separate invoices, €15.
Warning and acceptance: once the late-documentation flow is operational, when a document is uploaded late the platform warns of the surcharge before the upload is confirmed; confirmation accepts the specific surcharge, and before including them in the calculation the platform presents the list of units, periods and total amount. That automatic warning is not implemented today; until it is, Finomo informs the client in writing of the list and the total before invoicing, and the client's written confirmation counts as acceptance.
Accrual: when the document is processed on the platform, not when the unit is accepted. A unit accepted in one month and processed in the next belongs to the month in which it was processed (terms 7.5 and 7.6).
No surcharge: duplicates (re-providing the same document); the corrected version of a document already recorded that replaces the same transaction, even if its amount changes; payment receipts and clarifications that supplement a document already recorded without a new transaction; the historical archive agreed in the initial migration, even if received after day 5; documents of a correction, which has its own calendar; documents whose late provision is due to a Finomo error; and proven force majeure, with the definition and open examples of clause 7.5.
With surcharge: a new independent document, assessed under the ordinary rules on delay and exceptions; current documents outside the historical archive. Late issue or delivery by the supplier does not in itself exempt; there is no automatic exemption for providing within three days.
Invoice issue: on the 1st of the month following the month in which the documents were processed, also with an annual or cancelled subscription. Corrections and documents outside the period do not automatically receive the surcharge.
Payment: fifteen calendar days from the day after issue; if the last day is not a working day, it moves to the next working day. The specific date appears on the invoice.
Methods: payment link or card with a valid specific authorisation; SEPA not included.
Automatic charges (terms 7.7 and 7.8), once the feature is available: pre-notification one week in advance; invoice on the 1st, first attempt on the 8th and then every three calendar days within the effective payment period. While the client has an open payment-link session, no charge is initiated for the same amount. Automatic charging of surcharges is not implemented today; until it is, no automatic charge is made and surcharge invoices are paid by link.
Pause: after the effective payment period, until the 1st of the following month, with a notice three calendar days before resuming that states the date, outstanding amount and payment link. This notice is separate from the one-week pre-notification.
Maximum horizon: initial month and two additional monthly cycles; thereafter, manual review and payment by link with no new automatic attempts.
Notices: when the invoice is issued, after a confirmed failed attempt and before charges resume. A pending or uncertain result is not communicated as a confirmed failure.
Manual stop: Finomo may stop automatic attempts; stopping does not cancel the debt or an order already sent to the provider.
Non-payment (terms 7.10): a pause in attempts does not by itself suspend the service. If the amount remains unpaid one month after the end of the effective payment period, the service is suspended and notice is given at that time: no new returns are prepared or transmitted, those already approved are transmitted (or their file is provided) and the known official deadlines are communicated. For subscription fees, the payment period and reference date appear on their invoice. After the collection cycles and manual review, written notice of termination with a specific date. No blocking of data rights or of the archive within its window.
Finomo does not duplicate an invoice when resuming collection. Payment by any route cancels new attempts for the same debt. No fee is charged for attempting collection. This surcharge is never required in order to exercise rights over personal data.
Invoicing system and VERI*FACTU (terms 2.5): sending invoicing records is a separate action from filing forms; its activation, date and start of sending are recorded separately in the client's account and require their own authorisation.
Representation (annex 1): the accepted representation engagement and the status of the power of attorney are shown in the account. Each return requires its specific approval, which is the order for its transmission (annex 2).
History and migration (terms 5): the import mode, cut-off date and known limitations are recorded when the initial migration is set up on the platform.
Privacy and data processing agreement: the versions delivered and accepted are shown in the client's account.
Withdrawal information (annex 5): delivered with the file and applies where legally applicable; evidence of its delivery is kept in the subscription record.
Professional liability insurance (terms 10.6): not currently held; taking it out is planned immediately after the commercial launch. No coverage is promised.
Recorded separately: acceptance of the contract and price; authorisation of recurring charges; authorisation of surcharges; the granting of the power of attorney; approval of each return; and the request for immediate start. No single checkbox is interpreted as all of those decisions.
Contract acceptance text: "I have been able to review and keep the terms and annexes identified on this sheet. I accept the services, periods, total price and renewal indicated." Confirmation button: "Subscribe with obligation to pay".
Separate request for immediate start: "I expressly request that performance of the service identified in my order begin before the end of the withdrawal period. Where I am legally entitled to the right of withdrawal, I acknowledge that once the service has been fully performed I will lose that right."
Charging authorisation: "I authorise Finomo to initiate charges to the registered payment method for the fees of the subscription contracted and its renewals and for the surcharges and amounts accrued under the terms, the exact amount of which is communicated to me on each invoice. I may withdraw this authorisation at any time from my account."
The identity of the accepting person, the date, time and means of acceptance, as well as the confirmation sent by Finomo, are recorded in the client's file and provided to them on request.
After the service has actually ended, the client keeps free access to view and download their file for six calendar months if complete receipt of the archive is not on record. Once the first complete download after closure is confirmed, access ends three calendar months later, even if the date is after the initial six-month limit. Finomo notifies the specific end-of-access and planned deletion date and updates it when the download is verified. Later downloads do not restart the period; an incomplete or defective delivery attributable to Finomo is corrected and does not shorten the right of access. A click, a partial export or a failed transfer do not prove complete receipt.
An initial notice is sent at closure. Reminders are then sent every fourteen days during the first three months from closure and every seven days thereafter. During the last calendar month before the effective planned deletion date they are sent every three days. All e-mails state the specific date; the information is also available in Finomo. After the complete download, the new date is notified.
Closure occurs when the service actually ends; cancelling the renewal does not bring closure forward. Calendar months are calculated in Europe/Madrid, adjusting to the last day of the month where appropriate, and access lasts until the end of the notified day. The temporary ZIP expires after seven days but can be regenerated while access is open. No payment of a debt, renewal of the subscription or revocation of a power of attorney is required to view, download or exercise data protection rights.
When access ends, data that no longer needs to be kept is deleted. Evidence needed under an applicable obligation or to deal with liabilities is separated by category, purpose, access and period, with restriction and, where appropriate, blocking. The entire file is not kept indiscriminately. Backups follow their own cycle and a restore re-applies deletions and restrictions before data is re-enabled. The archive period does not replace the legal retention periods detailed in the Privacy Policy.
Evgenii Ustinov · NIF Z2074293C
Juan Caturla Gosalvez 2, Alicante
Contact: support@finomo.es
Personal data: gdpr@finomo.es