Adapted translation from Spanish. In case of discrepancy the Spanish text prevails.
Español · OriginalThis document sets out, in plain language, the terms you accept when you subscribe to the Finomo platform. It summarises the full Terms of Service and forms part of the same contractual file as the Service Sheet and Financial Annex, the Operational Annexes, the Privacy Policy, the Cookie Policy and the Data Processing Agreement. All of those documents are linked, can be downloaded before you subscribe and remain available in your account. The original text is the Spanish one; translations are provided for information.
The provider is Evgenii Ustinov, a self-employed professional operating under the Finomo brand, NIF Z2074293C, with registered address at Juan Caturla Gosalvez 2, 03005 Alicante, Spain. For support and complaints: support@finomo.es. For data protection: gdpr@finomo.es.
Finomo is an invoicing and tax-return preparation software platform that you access by subscription. The platform prepares the drafts of your returns automatically, from the data and documents you provide, by applying the rules coded into the software. You review and approve each return before it is transmitted or its file is delivered to you.
Finomo does not provide tax, accounting or legal advice. It does not assess your tax situation or your decisions, does not review your specific case and does not make recommendations about it. Its owner does not act as a registered administrative agent (gestor administrativo), lawyer, auditor or tax adviser. Support explains how the platform works and does not tell you which data to enter in your return. If you need advice, you should consult a professional of your choice.
Access to the platform to record income and expenses and keep the documents you provide. Issuing invoices from the platform is available only once it is enabled for your account: it is currently closed to clients until VERI*FACTU transmission to the AEAT is operational for that account. In the meantime you may prepare invoice drafts, but the platform does not issue or number any final invoice.
Automatic preparation, with consistency checks, of the drafts of forms (modelos) 130 and 303 that apply to you; of form 349 with any legally applicable frequency, at no extra cost; of form 390, whose preparation and transmission in January are included only if your subscription is active on the filing date; and of forms 111 and 190 only when you apply withholdings to invoices received from professionals and recorded on the platform. Form 190 follows the same January rule as form 390.
Each form is prepared when its generator is implemented on the platform and the form applies to you according to the data you have recorded. The generators currently available prepare forms 130, 303 and 349. Forms 390, 111 and 190 form part of the contracted scope and are prepared once their generator is implemented and they apply to you: forms 390 and 190 require an active subscription in January on the filing date, and forms 111 and 190 require that you have recorded withholdings applied to professionals. The platform shows you at all times which forms it can prepare and does not present unavailable generators as available. The subscription does not promise generators that are not yet available, and its price does not vary with the number of forms you prepare.
Transmission to the AEAT (Spanish Tax Agency) of each return you approve, where a registered and sufficient power of attorney in favour of Finomo exists. Without a power of attorney, the platform delivers the approved return's file in the AEAT filing format, with general instructions, so that you can file it yourself.
Preparation and transmission, under the same rules, of corrections to returns for those forms, including returns filed before you subscribed, at no extra cost for the correction.
Once invoice issuance is enabled for your account, invoices are issued through Finomo's invoicing system in VERI*FACTU mode. Until VERI*FACTU transmission to the AEAT is operational for your account, invoice issuance remains closed: you may prepare drafts, but no final invoice is issued or numbered. Sending invoicing records to the AEAT is a separate action from filing forms and is activated and documented separately (see section 4).
Your registration or deregistration as a business owner or professional with the AEAT or Social Security, including registration in the Register of Intra-Community Operators (ROI).
Drafting or filing replies to information requests, submissions, appeals or claims, and your defence in any proceedings.
Tax, accounting, legal or any other kind of advice.
The personal income tax return (form 100), yours or anyone else's. Finomo does not offer this service.
Receiving, monitoring and handling AEAT notifications and communications addressed to you. You receive and handle them directly. Finomo does not read them and does not make recommendations about them.
Payroll management, withholdings on employment income, payslips and form 115.
The special schemes for sales to final consumers in other Member States (OSS one-stop shop) and features announced as future, including the applications that will allow you to transmit with your own certificate from your device, for as long as they are not available.
Territory: the service is currently provided only to clients whose tax territory is 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 cannot subscribe; the platform tells you so during sign-up, before you enter your other details and before any payment.
Taxes, interest, surcharges, penalties and third-party fees are not part of Finomo's price and fall outside the service. When you need an excluded action, you choose, engage and pay the professional you prefer.
For Finomo to transmit a return on your behalf, a power of attorney registered in the AEAT Register of Powers of Attorney is required, sufficient for that specific procedure, accepted by Finomo where applicable, together with verification of your identity as the grantor (section 7). With those requirements met, your approval of each return is the transmission order: Finomo transmits, with its electronic certificate and through the official channel available for that form, exactly the version you approved, with no human intervention in its content.
Without a power of attorney, Finomo does not act as your representative. After your approval, the platform provides you with the return's file in AEAT format together with general instructions, and you file it yourself. The filing you carry out with that file is your own act.
These are separate acts and none replaces another: subscribing, registering a power of attorney with the AEAT, approving a specific return and authorising charges. Finomo does not perform any act unless the element it requires is on record as granted.
Sending invoicing records (VERI*FACTU) requires its own authorisation, separate from the power of attorney for filing forms. An agreement between Finomo and the AEAT as a software developer (type 17 agreement), once activated, or membership of the social collaboration scheme do not in themselves grant permission to file your forms: each procedure needs its own power of attorney.
Finomo plans to offer in the future desktop and mobile applications from which you will be able to transmit directly to the AEAT with your own electronic certificate, without handing it over to Finomo. That route is not available today, is not part of this subscription and the platform does not present it as operational until it is. Finomo never asks for your private key, your Cl@ve password or your certificate.
You provide accurate, sufficient and up-to-date information, report changes that affect the service and decide the data and options for each return. The draft is calculated solely from the data and documents recorded on the platform; anything not recorded is not included. Unknown data is not automatically converted into zero amounts or into a nil return.
If the automatic checks detect missing information, contradictory information or a blocking issue, the platform warns you in writing before approval, with a general explanation of the rule applied. These warnings are the same for all clients; they are not advice and do not tell you which data to enter in your case.
For forms 130, 303, 349 and, if you apply withholdings, 111, the date for preparing the information is day 3 of the filing month and the internal deadline is day 5 of that month. If day 5 is not a working day in the Alicante calendar, the deadline moves to the next working day. Documentation is accepted without a surcharge until the end of that day, in the Europe/Madrid time zone. For the monthly form 349 for July, the internal deadline is 5 August. These dates are contractual rules. The automatic reminder of the preparation date, the "all data ready" mark, the automatic late-upload warning and automatic charging of the surcharge are not implemented on the platform today; the rules of this section and of section 9 apply nonetheless and will be executed on the platform once the late-documentation flow is operational.
The platform makes the draft available to you by the end of the working day following the date on which you mark "all data ready", whatever the time of that mark. Until that mark is available on the platform, the reference date is the date on which you notify in writing, through the channels of this section, that the documentation for the period is complete. If information is missing, the platform tells you what is missing and the effect on the expected date; once all information has been received, the period is counted again. Working days are Monday to Friday, excluding national, Valencian Community and local Alicante public holidays.
The working channels are the client area and the designated e-mail address. Data and documents enter the calculation only when you upload or record them in the client area; Finomo does not enter, classify or confirm data on your behalf and does not include documents received by e-mail in the calculation. Messaging apps, where used, are reserved for technical support.
Internal dates do not replace the official filing deadlines or the specific direct-debit deadlines. Late provision may prevent filing on time or direct debit of the payment; surcharges, interest and penalties arising from a late filing are borne by you, unless they are due to an error attributable to Finomo (section 12).
No return or correction is transmitted, and no file is delivered to you, without your express and individual approval of the final draft. Approval takes place on the platform, which shows you the form, tax year, period, content, result and payment or refund method, and is recorded with the date, time, IP address and digital fingerprint of the approved draft.
Finomo transmits exactly the approved version. Any change to the content requires a new approval. You may withdraw your approval up until the moment transmission begins. If the automatic checks indicate that substantial data is missing, the return is blocked and accepting a warning does not lift the block.
The subscription, silence, the data-ready mark and the existence of a power of attorney do not replace your decision to approve. With a valid power of attorney and a recorded approval, transmission has the effect of a filing made by you; the receipt with secure verification code (CSV) is made available to you on the platform. A draft, a simulation or a generated file is never identified as an accepted filing.
Finomo only receives the price of its services. It does not receive on your behalf your invoicing revenue, money for taxes or tax refunds. Any direct debit requires your specific instructions and powers.
To register and use the power of attorney, you upload to the platform a copy of your identity document (DNI, NIE or TIE) and Finomo uses it to check that the account holder is the person granting the power. Until the check is complete, Finomo does not use the power of attorney and the platform provides you with the file so you can file yourself. Payment by card or payment link does not replace this check.
Finomo keeps the copy of the document and the result of the check for the duration of the contract and for five years after it ends, with restricted access, and uses them solely for this purpose. You are not asked for statements about the origin of your funds or about public office, and no checks other than the grantor's identity are carried out.
The subscription has a single price: €25 per month or €250 for twelve full months, VAT included. The price of twelve months equals 10 monthly instalments (25 × 10 = €250). There are no other plans. The subscription 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. When legally required, IRPF withholding on Finomo's invoices is identified on the invoice and the amount payable to Finomo is the price reduced by that withholding.
The paid subscription starts from activation; there is no standard free trial period. The first month is prorated for the remaining days of the activation month, including the activation day: €25 × remaining days / days in the month. The first annual period covers the remainder of the activation month plus eleven full months, at the prorated annual price: €250 × (remaining days / days in the month + 11) / 12. Example: activation on 7 September 2026: first month €20 until 30 September; on the annual plan, 250 × (24 / 30 + 11) / 12 = €245.83 with coverage until 31 August 2027. The exact amount and dates of your order are shown before you confirm.
The monthly subscription renews on the 1st of each month; the annual one, on the 1st following the last covered month, for twelve full months and €250. The annual renewal is notified, with its amount, on the day of the charge. The date and amount of the next renewal are shown in your account.
Subscription fees are charged to the payment method you authorise, for the amounts and on the dates indicated in the subscription process and on each invoice. The planned methods are a card with specific authorisation and a payment link, via Stripe. SEPA direct debit is not used. Saving a card or subscribing does not authorise charging surcharges; those require your separate consent (section 9).
Any change to the price or terms is notified to you at least three months before it takes effect, and if you do not accept it you may terminate the contract. On the annual plan, a new price applies from the first renewal after those three months; the current annual period keeps its price. If you terminate the contract because of a change to terms other than the price during an annual period already paid, the treatment of the amount corresponding to the unused part is determined under applicable law; these terms do not set any rule that reduces your legal rights.
If an invoiced amount remains unpaid one month after the end of its payment period, the service is suspended and you are notified at that time. For surcharges, the payment period is that of section 9; for subscription fees, the period and reference date appear on the relevant invoice. During suspension no new returns are prepared; those already approved are transmitted or their file is delivered to you. Once the collection cycles have been exhausted and after a manual review, Finomo notifies you in writing of the termination of the contract with a specific date. A debt never conditions your ability to view and download your file within the archive period or your rights over personal data.
Each document for the period provided after the internal deadline gives rise to a €5 surcharge, VAT included. A document means each invoice, simplified invoice or receipt reflecting a separate transaction, regardless of the number of pages or of whether several documents are in the same file: a five-page invoice counts as one unit; a file with three separate invoices, as three.
Once the late-documentation flow is operational, when you upload a document late the platform warns you of the surcharge before you confirm the upload; confirming means accepting that specific surcharge, and before the documents are included in the calculation you are shown the list of units and the total. That automatic warning is not implemented today: until it is, Finomo informs you in writing, before invoicing, of the list of units and the surcharge total, and your written confirmation counts as acceptance. The surcharge is incurred when the document is processed on the platform, not when the upload is accepted.
No surcharge is incurred for: duplicates; the corrected version of a document already recorded that replaces the same transaction; payment receipts and clarifications that supplement a document already recorded; the files of the historical migration agreed at the start; documents whose late provision is due to a Finomo error; and cases of proven force majeure. Late issue or delivery by your supplier does not in itself remove the surcharge; there is no automatic exemption for providing the document within the following three days. Corrections and documents outside the period have their own calendar and do not automatically receive this surcharge.
Surcharges are invoiced on the 1st of the month following the month in which the documents were processed, also on the annual plan or with a cancelled subscription. The invoice is payable within fifteen calendar days from the day after issue; if the last day is not a working day, it moves to the next working day. If you authorised automatic charging of surcharges and that feature is available, you are pre-notified one week in advance: the invoice is issued on the 1st and the first charge attempt is made on the 8th of the same month; subsequent attempts are made every three calendar days within the payment period. Once the period has elapsed, attempts are paused until the 1st of the following month and their resumption is announced three days in advance, with the date, the amount and a link to pay yourself. The maximum horizon for automatic attempts is the initial month plus two further monthly cycles; after that the balance goes to manual review and is paid by link. Automatic charging of surcharges is not implemented today: until it is, no automatic surcharge charge is made and surcharge invoices are paid by link within the stated period.
No amount is charged twice; a duplicate charge is refunded on Finomo's own initiative within five working days of detection. A payment by any route cancels pending attempts for the same debt. You may withdraw the charging authorisation at any time from your account or by e-mail; withdrawal stops charges not yet sent and does not affect amounts already invoiced, which remain due and can be paid by link. Paying the surcharge does not guarantee filing on time and is never required in order to exercise rights over personal data.
You can cancel the renewal from your account, as easily as you subscribed, or by writing to support@finomo.es. Finomo confirms the end date of the paid period and the deactivation of the next renewal. The service continues until that date. Ordinary cancellation does not in itself give rise to a refund of the remaining period, except in the cases of a change of terms or of Finomo's liability, or where a mandatory rule provides otherwise.
When you subscribe, you expressly request, in a separate checkbox, that performance begin from activation without waiting for the withdrawal period to elapse. Where you are legally entitled to the right of withdrawal, you have fourteen calendar days from conclusion of the contract to exercise it by any unequivocal statement addressed to support@finomo.es or to the provider's address. If you withdraw after having requested immediate start, you are only charged the amount proportional to the service actually provided up to your notice. The refund is made by the same payment method, without undue delay and no later than fourteen calendar days after Finomo receives your notice. Loss of the right of withdrawal requires full performance of the service, your prior express consent and your informed acknowledgement, with separate evidence.
The real purpose of the contract, and not the fact of holding a business or professional NIF, determines whether consumer protection rules apply. No clause in these terms is interpreted as a waiver of the mandatory rights of withdrawal, termination, refund and liability to which you are legally entitled.
Before termination, pending returns and corrections and their known dates are identified, including approved returns awaiting transmission. If your subscription ends before the January filing, Finomo informs you that form 390 and, where applicable, form 190 will not be prepared or transmitted without a new active subscription, and provides you with the data so that you can arrange their filing. Those pending forms do not authorise renewing or automatically charging a cancelled subscription.
After the service has actually ended, you keep free access to view and download your 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 that date is after the initial six-month limit. Finomo notifies you of the specific end-of-access date and updates it when the download is verified. Later downloads do not restart the period. 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 and every seven days thereafter. During the last calendar month before the planned deletion date they are sent every three days. All e-mails state the specific date. The temporary ZIP archive expires after seven days but can be regenerated while access remains open. You are not required to pay a debt, renew the subscription or revoke a power of attorney in order to view, download or exercise your data protection rights.
When access ends, data that no longer needs to be kept is deleted. Evidence that Finomo must keep under a legal obligation or to deal with liabilities is separated by category, purpose and period, with restricted access and blocking where appropriate; the entire file is not kept indiscriminately. Backups follow their own cycle and a restore re-applies deletions before data is re-enabled.
When the service ends, Finomo asks you to revoke powers of attorney that are no longer needed and checks the result at the official source. If the power of attorney remains in force after closure, the platform reminds you and offers you the choice of revoking it or continuing with the service. Your silence is interpreted neither as consent nor as revocation, and Finomo does not revoke the power on your behalf. The power of attorney does not renew the subscription or extend the archive.
Finomo keeps the platform's coded rules in line with the regulations applicable to each tax year and period and transmits the approved version without alteration. Your approval does not remove Finomo's liability for its own errors in the software, calculation, transmission or execution.
You provide accurate and complete documentation on time, decide the data for each return, review drafts before approving them, respond to platform warnings, keep your contact and payment details up to date and keep your own copies of the documentation for the legal periods.
If a return prepared by the platform contains an error attributable to Finomo, Finomo fixes the software and makes the correction available to you at no extra cost as soon as the error becomes known; with a power of attorney it transmits it after your approval and, without one, it delivers the file to you. This guarantee is independent of liability for damages.
Finomo is liable, under applicable law, for damage caused by breaches attributable to it. These terms do not set a monetary cap on liability, an automatic exclusion of loss of profit or indirect damage, or a waiver of mandatory rights. Finomo is not liable for damage arising from incomplete, inaccurate or late data provided by you where the platform warned you or the inaccuracy was not detectable by the automatic checks; from acts of third parties not attributable to Finomo; from unavailability of the AEAT electronic office or the payment provider, if Finomo shows that it attempted the action on time and warned you; or from force majeure. These exclusions are not a general exemption and are interpreted restrictively.
Finomo does not currently hold a professional liability insurance policy; taking one out is planned immediately after the commercial launch. Until then, Finomo meets any liability it incurs from its own resources. The policy, once in place, will not limit the applicable liability.
Access to your data is limited to authorised persons and to documented purposes. Finomo does not consult external professionals about your case and does not disclose your data to them for that purpose.
Finomo is the controller of your identification, subscription, invoicing, payment and security data, including the grantor identity check. Finomo is the processor for third-party data (your customers, suppliers and others) contained in your invoices, ledgers and documents, and for the preparation and transmission of your returns, under the Data Processing Agreement. The Privacy Policy details purposes, providers, periods and rights.
You can exercise your rights over personal data at gdpr@finomo.es or from your account, without needing an active subscription or having to pay a debt.
Each version of these terms is identified by its edition and date, and its predecessor is retained. Your acceptance is recorded immutably with the digital fingerprint of the text you accepted; a later version does not replace that record. Every new subscription requires acceptance of the version in force at that time. Changes during the contract are governed by section 8 (three months' notice and the right to terminate).
The contract is concluded in Spanish, which is the authentic version. Finomo provides informational translations into Russian, English and Ukrainian, identified with the version, date and link of the Spanish text they correspond to. In case of discrepancy the Spanish version prevails; translations neither add nor remove rights or obligations.
Complaints are received at support@finomo.es and at the provider's address. Their receipt, follow-up and a reasoned reply within the applicable period are recorded. Official complaint forms are provided where applicable.
Spanish law and the relevant mandatory rules apply. Jurisdiction is determined according to the rules of the case, including consumer protection rules where applicable. No arbitration is imposed, nor any submission to the courts of Alicante that would deprive you of a mandatory forum.
Your contractual file consists of: these Terms of Use and Subscription; the Terms of Service (full text, which develops each of the sections above); the Service Sheet and Financial Annex; the Operational Annexes (representation before the AEAT, approval of returns, closure and archive, grantor identification and withdrawal information); the Privacy Policy; the Cookie Policy; and the Data Processing Agreement. All are linked in the subscription process and in your account, with their version indicated, and can be downloaded as PDF.
An expressly agreed particular term prevails over the general term it modifies, subject to mandatory rules. In case of conflict between this summary and the Terms of Service, the full text prevails.
Subscription takes place on the platform in these steps: choice of the monthly or annual plan; presentation of the documents in the file with the option to download them; express and separate acceptance of the terms and of the request for immediate start; confirmation via the button "Subscribe with obligation to pay"; and dispatch by e-mail, within the following 24 hours, of the confirmation with a PDF copy of the accepted texts, scope, price and dates. Before confirming, you can review and correct the data entered.
Finomo records 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. The record includes date and time, IP address, user agent, version and digital fingerprint of the accepted texts, and is provided to you on request.
By accepting these terms you also accept the following documents:
Evgenii Ustinov · NIF Z2074293C
Juan Caturla Gosalvez 2, Alicante
Contact: support@finomo.es
Personal data: gdpr@finomo.es