Solo and small-firm lawyers Page 4 of 4

For those who practise on their own or run a small firm: contributions, taxation, winning clients and day-to-day management.

Self-employed practice8 Firm management19

Solo and small-firm lawyers

Verifactu for self-employed lawyers: the 2027 deadlines and what to do about your invoicing software

Royal Decree-law 15/2025 delayed by a year the obligation to adapt invoicing software to the regulation known as Verifactu. For a lawyer who practises on their own, the key date is 1 July 2027. We explain who is obliged and how to prepare.

Agente Lex Newsroom18 Oct 2026

Solo and small-firm lawyers

Self-employed contribution in 2026 for lawyers: official brackets, base changes and regularisation

Order PJC/297/2026 set the contribution bases for the self-employed for this year in March, with effect from 1 January. We explain the brackets, the calendar for changing base and regularisation, with the lawyer who practises on their own in mind.

Agente Lex Newsroom18 Oct 2026