Client: Neilson P. Soult (NIF: Z0643878K) Firm: SeCod Assessors (Sedeno Fuente Asesores SL), Barcelona Period: February 8, 2024 — March 5, 2026 Total Emails Analyzed: 269 Prepared: March 5, 2026
- Executive Summary
- Key Contacts at SeCod
- Critical Issues
- Consolidated Accountability Log
- Financial Summary
- Chronological Timeline
Neil Soult engaged SeCod Assessors in February 2024 for tax advisory and accounting services related to his status as a US citizen living in Spain on a digital nomad visa. Over the course of two years, SeCod handled:
Services Completed:
- Model 720 filings (foreign asset declarations) for 2023 and 2024 — both on time
- Model 721 assessment (crypto) — correctly determined no obligation for either year
- Retroactive autonomo (freelancer) registration backdated to April 2023
- Quarterly tax filings (Models 130 and 303) for Q1–Q4 2024 — all on time
- Income Tax 2023 (Modelo 100) — filed June 2024
- Income Tax 2024 (Modelo 100) — filed June 2025
- Autonomo deregistration effective December 31, 2024
- 2023 VAT filings (Models 303 Q2-Q4 and Model 390) — filed late, with expected fines
Critical Failures:
-
Certificate of Coverage submission (1-year delay): Neil approved 60 EUR + VAT in February 2025 for SeCod's immigration lawyer to submit his US social security coverage certificate to Spanish authorities. The fee was never collected, no invoice was issued, and the document was not submitted until March 4, 2026 — one year later — discovered only because Neil needed proof for his April 2026 visa renewal. The work was simply never initiated despite Raquel's confirmation. No explanation has been provided for the delay.
-
Quipu accounting platform access never set up: Promised in April 2024, not delivered until October 2024 (6 months late, only after Anna discovered the oversight during Raquel's maternity leave).
-
Name misspelled on official documents: Neil's first name was consistently rendered as "MEILSON" instead of "NEILSON" on multiple invoices and filings.
-
Delayed response on employment status change: Neil's November 22, 2024 inquiry about changing from autonomo to employee went unanswered for nearly a month (Gaspar responded December 20), with the year-end deadline approaching.
-
2023 VAT filed late with expected fines: Models 303 (Q2–Q4 2023) and Model 390 were filed out of time due to retroactive registration, with SeCod warning of fines of 75–250 EUR per late submission.
| Name | Role | Period Active | Notes |
|---|---|---|---|
| Raquel Sedeno | Primary tax advisor | Feb 2024–Jun 2024, Jan 2025–present | Maternity leave Jun–Dec 2024 |
| Anna Kravchenko | Account manager (Raquel's replacement) | Jun 2024–present | Took over during Raquel's leave |
| Kate Murphy | Administration / client communications | Apr 2024–present | Replaced Teresa Montfort Aug 2024 |
| Gaspar Sedeno | Firm principal/director | As needed | Handles complex tax questions |
| Erendira Flores | Labor department | Mar 2024, Jan 2025 | Handled SS registration/deregistration |
| Teresa Montfort | Administration (retired) | Feb–Aug 2024 | Retired August 8, 2024 |
| Liset Fundora | Administration | Jun 2025 | Filed Modelo 100 for 2024 |
| Zoila Umanzor | Administration / circulars | Sep 2025–present | Sends mass circulars |
Timeline:
| Date | Event |
|---|---|
| 2025-02-20 | Raquel confirms US coverage certificate is valid; recommends submitting to Spanish immigration to protect April 2026 visa renewal |
| 2025-02-21 | Neil agrees to pay 60 EUR + VAT for SeCod's lawyer to submit the document |
| 2025-02-21 | Raquel confirms: "I open the file and give it to the lawyer for her submission" |
| (silence for ~1 year) | |
| 2026-02-12 | Neil requests proof of submission for visa renewal; Raquel says "I am contacting her to ask about it" |
| 2026-02-23 | Neil follows up again (11 days later); Raquel says she asked the lawyer again |
| 2026-03-02 | Neil escalates: "I have tried to be patient and understanding, but it has been another week and still no word from the lawyer" |
| 2026-03-03 | Neil writes again; no response from previous day. Raquel replies: "What do you need exactly?" |
| 2026-03-04 | Raquel provides "proof" — documents show submission was made THAT DAY (March 4, 2026) |
| 2026-03-05 | Raquel confirms: "Yes the lawyer submitted yesterday." Does not explain the 1-year gap or fee collected |
Impact: Neil's visa renewal (due April 18, 2026) depends on proving his social security situation is in order. Raquel herself warned (Feb 18, 2025) that clients were having visas rejected for not meeting nomad visa conditions. The very service Neil paid for to prevent this outcome was apparently never performed for a year.
Status: UNRESOLVED — No explanation provided for the year-long delay. Bank statement review confirms the 72.60 EUR fee was never collected and no invoice was issued. The work was simply never initiated until Neil escalated in February–March 2026.
Timeline:
| Date | Event |
|---|---|
| 2024-04-03 | Raquel promises to show Neil how Quipu works after Q1 taxes are done |
| 2024-06-13 | Raquel again mentions Quipu training is needed, then goes on maternity leave |
| 2024-10-02 | Anna asks Neil to upload to Quipu; Neil responds he has never heard of it |
| 2024-10-02 | Anna discovers Raquel never set up Neil's access due to maternity leave |
| 2024-10-02 | Quipu invitation finally sent to Neil — 6 months after initial promise |
Impact: Neil operated for 6 months without access to the accounting platform he was expected to use, causing extra manual back-and-forth for invoice submission.
Neil's name was rendered as "MEILSON" instead of "NEILSON" on:
- Invoice Factura 3458 (2024-07-09)
- Q2 2024 filed tax documents (2024-07-23)
- Q3 2024 circular subject line (2024-10-02)
| Date | Event |
|---|---|
| 2024-11-22 | Neil emails SeCod about changing from autonomo to employee of US company starting Jan 1, 2025 |
| 2024-11-29 | Neil resends to multiple recipients (no response received) |
| 2024-12-02 | Kate acknowledges, asks for Neil's name (sent from unrecognized email). Promises to consult Gaspar ASAP |
| 2024-12-17 | Neil follows up with detailed questions. Still no substantive answer |
| 2024-12-18 | Kate again promises Gaspar will respond ASAP |
| 2024-12-20 | Gaspar finally responds — 28 days after initial inquiry, 11 days before the year-end deadline |
| 2025-01-07 | Raquel processes deregistration (backdated to Dec 31, 2024) |
Impact: The nearly month-long delay on a time-sensitive question (year-end deregistration) left Neil without guidance during a critical transition period.
SeCod made a deliberate decision NOT to file Model 130 (advance income tax) for 2023, citing potential fines "up to 50%." The 2023 VAT filings (Model 303 Q2–Q4 and Model 390) were filed late in June 2024 after Income Tax 2023 was submitted. Raquel warned fines of 75–250 EUR per late submission were expected.
This situation arose because Neil's freelancer registration was retroactive to April 2023 but only processed in early 2024, making all 2023 quarterly filings inherently late.
| Date | Commitment | Fulfilled | Evidence |
|---|---|---|---|
| 2024-02-14 | Initial consultation (Zoom) | Yes | Meeting held Feb 14 |
| 2024-03-19 | File Model 720-2023 | Yes | Filed Mar 28, 2024 (last day) |
| 2024-03-13 | Process retroactive freelancer registration | Yes | Completed via Erendira |
| 2024-04-11 | Prepare Q1-2024 taxes | Yes | Filed, confirmed May 3 |
| 2024-05-23 | Prepare Income Tax 2023 | Yes | Authorization signed May 23; filed Jun 19 |
| 2024-06-14 | Prepare Q2-2024 taxes | Yes | Filed, confirmed Jul 23 |
| 2024-06-19 | File 2023 VAT (late) | Yes | Filed Jun 19 (with expected fines) |
| 2024-10-11 | Submit Q3-2024 taxes | Yes | Filed, confirmed Nov 5 |
| 2025-01-07 | Process autonomo deregistration (backdated to Dec 31, 2024) | Yes | AEAT Jan 7, SS Jan 8 |
| 2025-01-27 | Submit Q4-2024 taxes | Yes | Confirmed Jan 27 |
| 2025-03-12 | File Model 720-2024 | Yes | Filed Mar 17 |
| 2025-06-25 | File Income Tax 2024 (Modelo 100) | Yes | Filed Jun 25 |
| Date | Commitment | Status | Details |
|---|---|---|---|
| 2024-04-03 | Show Neil how Quipu works | FAILED (6 months late) | Promised Apr 3; not delivered until Oct 2 when Anna discovered the oversight |
| 2024-06-13 | Quipu training (second promise) | FAILED | Raquel went on maternity leave next day; never scheduled |
| 2024-11-22 | Respond to employment status question | DELAYED (28 days) | Asked Nov 22; first substantive answer Dec 20 |
| 2025-02-21 | Submit US coverage certificate to Spanish immigration | FAILED (1 year late) | Charged 60 EUR+VAT Feb 2025; actually submitted Mar 4, 2026 |
| 2025-02-18 | Warn Neil about visa risk if coverage not submitted | Fulfilled (warning given) | But the very submission meant to mitigate the risk was never performed |
| Date | Commitment | Status |
|---|---|---|
| 2024-02-21 | Decide on freelancer registration (option 1) | Fulfilled same day |
| 2024-02-23 | Send documents for Models 720/721 | Fulfilled Feb 23, supplemented Mar 7-8 |
| 2024-04-11 | Authorize Q1-2024 tax charge of 6,346.09 EUR | Confirmed same day |
| 2024-04-30 | Provide amended US tax return | Fulfilled May 23 |
| 2024-05-24 | Have funds in Spanish account by end of June | Fulfilled Jun 17 |
| 2024-06-13 | Send Q2-2024 invoices | Fulfilled same day |
| 2024-10-01 | Send Q3-2024 invoices | Fulfilled Oct 1 |
| 2024-12-17 | Provide detailed employment change info | Fulfilled Dec 17 |
| 2025-01-27 | Confirm Q4-2024 tax submission | Confirmed same day |
| 2025-02-20 | Send US coverage document for lawyer review | Fulfilled same day |
| 2025-02-21 | Approve 60 EUR+VAT lawyer fee | Confirmed same day |
| 2025-03-10 | Provide remaining Model 720 data | Fulfilled Mar 10 |
| Period | Filing | Amount (EUR) | Date Paid |
|---|---|---|---|
| Q1 2024 | Model 130 (IRPF) | 6,346.09 | Apr 22, 2024 |
| Q1 2024 | Model 303 (VAT) | -12.60 (credit) | — |
| 2023 | Income Tax (Modelo 100) | 26,287.16 | Jun 17, 2024 (via SeCod) |
| Q2 2024 | Model 130 (IRPF) | 5,821.82 | Jul 20, 2024 |
| Q2 2024 | Model 303 (VAT) | -224.70 (credit) | — |
| Q3 2024 | Model 130 (IRPF) | 7,578.73 | Oct 20-21, 2024 |
| Q3 2024 | Model 303 (VAT) | -32.76 (credit) | — |
| Q4 2024 | Model 130 (IRPF) | 10,101.83 | Jan 30, 2025 |
| Q4 2024 | Model 303 (VAT) | -332.42 (credit) | — |
| 2024 | Income Tax (Modelo 100) | TBD (filed Jun 25, 2025) | Jun 2025 |
- Monthly contribution (from registration): 542.11 EUR/month
- Retroactive back-pay (Apr 2023–Feb 2024): paid in lump sum April 2024 (amount in source emails was truncated)
- Registration period: April 19, 2023 – December 31, 2024
All amounts extracted directly from original PDF invoices (attachments/pdfs/).
| # | Invoice | Date | Base (EUR) | IVA 21% | Total (EUR) | Service |
|---|---|---|---|---|---|---|
| 1 | Factura 732 | 13/02/2024 | 60.00 | 12.60 | 72.60 | Initial tax advisory consultation (40% discount applied) |
| 2 | Factura 1655 | 03/04/2024 | 150.00 | 31.50 | 181.50 | Model 720-2023 (foreign asset declaration) |
| 3 | Factura 1821 | 10/04/2024 | 580.00 | 121.80 | 701.80 | IAE + Autonomo registration + Models 303/390 2023 retroactive filings. Offset against provision of funds (IMPORTE LIQUIDO blank) |
| 4 | Factura 1829 | 11/04/2024 | 130.00 | 27.30 | 157.30 | Q1 2024 quarterly taxes (Models 130/303) |
| 5 | Factura 3458 | 09/07/2024 | 156.00 | 32.76 | 188.76 | Q2 2024 quarterly taxes (120) + Quipu (36). Name misspelled "MEILSON" |
| 6 | Factura 4633 | 07/10/2024 | 0.00 | 0.00 | 0.00 | AEAT error correction (100% discount — no charge to Neil) |
| 7 | Factura 4700 | 08/10/2024 | 156.00 | 32.76 | 188.76 | Q3 2024 quarterly taxes (120) + Quipu (36) |
| 8 | Factura 139 | 14/01/2025 | 98.00 | 20.58 | 118.58 | Deregistration: AEAT (80−24 discount = 56) + SS (60−18 discount = 42) |
| 9 | Factura 594 | 28/01/2025 | 156.00 | 32.76 | 188.76 | Q4 2024 quarterly taxes (120) + Quipu (36) |
| 10 | Factura 1684 | 07/04/2025 | 150.00 | 31.50 | 181.50 | Model 720-2024 (foreign asset declaration) |
| 11 | Factura 3059 | 17/06/2025 | 216.30 | 45.42 | 261.72 | Income Tax 2024 (Modelo 100). Base: 309−92.70 discount = 216.30 |
| | TOTAL SeCod invoices | | | | 2,241.28 | |
Additional charge:
| Item | Date | Amount (EUR) | Details |
|---|---|---|---|
| CaixaBank commission | 18/06/2024 | 52.57 | Bank transfer fee for handling Income Tax 2023 payment of 26,287.16 EUR |
| | GRAND TOTAL paid to/via SeCod | | 2,293.85 | |
Budget terms (signed Jul 8, 2024):
- Quarterly fiscal-accounting: 120 EUR/quarter
- Quipu platform: 36 EUR/quarter
- Labor services (if applicable): 52 EUR/month
On February 21, 2025, Neil approved a fee of 60 EUR + VAT (72.60 EUR) for SeCod's immigration lawyer to submit his US Certificate of Coverage to Spanish authorities. Raquel confirmed: "I open the file and give it to the lawyer for her submission."
The 60 EUR + VAT does NOT appear on any of the 11 invoices issued by SeCod. There is no Factura covering this service. The work was not performed until March 4, 2026 — one year later — and only after Neil escalated repeatedly.
On March 5, 2026, Raquel herself asked Neil: "Did you were charged with Fees?" — suggesting she does not know whether the fee was collected.
Confirmed: No payment was made. Neil reviewed bank statements from the relevant period and found no charges of 72.60 EUR (or any similar amount) from SeCod or any associated law firm.
Conclusion: The fee was never collected, no invoice was ever issued, and the work was never passed to the lawyer. The submission was only performed on March 4, 2026 — one year after Raquel confirmed "I open the file and give it to the lawyer for her submission" — and only after Neil escalated three times over three weeks. Raquel's own question on March 5, 2026 ("Did you were charged with Fees?") confirms she was unaware of the billing status, further indicating the matter was simply dropped for a year.
| Date | From | Summary |
|---|---|---|
| Feb 8 | Neil→Anna | Initial test email and meeting request |
| Feb 8 | Anna→Neil | Schedules office meeting Feb 12 at 15:30; requests NIE, passport, address; fee 60+VAT |
| Feb 8 | Neil→Anna | Provides address, phone; asks about Beckham Law |
| Feb 13 | Anna→Neil | Notes Neil missed Feb 12 meeting; offers reschedule |
| Feb 13 | Neil→Anna | Apologizes (emergency dentist); requests Zoom |
| Feb 13-14 | Both | Zoom meeting scheduled and held Feb 14 at 16:00 |
| Feb 14 | Teresa→Neil | First invoice for tax advisory |
| Feb 14-15 | Both | Neil sends visa documents; Anna confirms receipt |
| Feb 15 | Raquel→Neil | CRITICAL: Identifies that Neil's visa application committed him to register with Spanish Social Security. Raises Certificate of Coverage concerns |
| Feb 16 | Neil→Raquel | Shares immigration lawyer's position: with US Certificate of Coverage, no Spanish SS needed |
| Feb 16-19 | Both | Extended back-and-forth on SS obligations; Raquel warns of inspection risk without formal Spanish authority approval |
| Feb 19 | Neil→Raquel | Asks if SeCod can contact Spanish SS offices; asks about tax filing fees/deadlines |
| Feb 20-21 | Both | Raquel clarifies Neil is a FREELANCER under Spanish law; Neil decides to proceed with freelancer registration (option 1) |
| Feb 21-23 | Both | Documentation exchange for Models 720/721; video call scheduling |
| Feb 27-Mar 5 | Both | Document follow-ups; Fincas Valencia documents forwarded |
| Date | From | Summary |
|---|---|---|
| Mar 5-7 | Both | Video call held Mar 7; investment statements sent; Vanguard account disclosed |
| Mar 8 | Neil→Raquel | Sends revised spreadsheet with purchase dates |
| Mar 11 | Neil→Raquel | Reports registration appointment went smoothly |
| Mar 13 | Raquel→Neil | Starts retroactive freelancer registration process; Erendira takes over labor dept work |
| Mar 19 | Both | Social Security data request; Neil provides translated contracts, invoices, bank statements |
| Mar 19 | Raquel→Neil | Model 720 required (Categories 1 & 3 over 50K EUR threshold); Model 721 NOT required (crypto under threshold). Deadline: end of March |
| Mar 20-22 | Both | IBAN provided for SS direct debit; payment mechanics clarified with Erendira |
| Mar 27 | Raquel→Neil | URGENT: Tomorrow (Mar 28) is last day for Model 720. Requests confirmation |
| Mar 27 | Neil→Raquel | Confirms Model 720 submission |
| Mar 28 | Raquel→Neil | "Perfect. We proceed." — Model 720-2023 filed on the last possible day |
| Mar 29 | Raquel→Neil | Confirms Model 720-2023 submitted; file closed |
| Date | From | Summary |
|---|---|---|
| Apr 3 | Raquel→Neil | Q1-2024 taxes needed; promises to show Neil how Quipu works after taxes done |
| Apr 3 | Neil→Raquel | Sends Q1 invoices (Jan-Mar) |
| Apr 11 | Raquel→Neil | CRITICAL: Presents tax situation. Q1-2024: Model 303 (VAT) -12.60 EUR, Model 130 (IRPF) 6,346.09 EUR. Deliberately DID NOT file Model 130 for 2023 — fines could be "up to 50%." Requests extensive documentation for Income Tax 2023 |
| Apr 11 | Neil→Raquel | Confirms 6,346.09 EUR charge; sends US tax return; provides supplementary invoices |
| Apr 12 | Both | Call scheduled for Apr 12 at 11:30; Asepeyo insurance document forwarded to labor dept |
| Apr 15 | Both | Neil answers Raquel's Income Tax questions; explains US tax structure (16,283 income + 24,788 self-employment = 41,064 total) |
| Apr 15 | Raquel→Neil | Will deduct 41,064 USD under Spain-US double taxation agreement; requests Expedia invoice |
| Apr 30 | Neil→Raquel | Reports 15K mystery item on US return was a mistake; amended return forthcoming |
| Date | From | Summary |
|---|---|---|
| May 2 | Both | Amended return will show lower taxes; Neil pressing US accountants |
| May 3 | Teresa→Neil | Q1-2024 taxes confirmed filed |
| May 4-5 | Both | Neil asks about capital gains offsetting in Spain; Raquel confirms it's allowed |
| May 16 | Both | Raquel pushes for amended return; wants to handle personally before maternity leave |
| May 23 | Neil→Raquel | Amended return received and sent |
| May 23 | Raquel→Neil | Income Tax 2023 result: 26,287.16 EUR to pay (57,486 total liability minus 31,198 EUR US credit). Proposed 2 installments: 60% Jul 1, 40% Nov 5. Requests signed authorization |
| May 23 | Neil→Raquel | Signs authorization; asks about S-Corp plans and Beckham Law eligibility |
| May 24 | Both | N26 bank issue (no auto-debit); changed to single payment; S-Corp discussion; Neil agrees to have funds ready by end of June |
| Date | From | Summary |
|---|---|---|
| Jun 13 | Raquel→Neil | Announces maternity leave (last day Jun 14). Account transferred to Anna. Requests Q2 invoices. Again mentions Quipu training needed |
| Jun 13 | Neil→Raquel | Sends Q2 invoices; asks about SS charges (542.11, 198.79, 343.35 EUR) |
| Jun 14 | Raquel→Neil | Explains monthly SS will be 542.11 EUR going forward; forwards charge question to labor dept |
| Jun 14 | Raquel→Neil | Maternity auto-reply activates |
| Jun 17 | Raquel→Neil | N26 cannot do Treasury direct charge; offers 3 options for paying 26,287.16 EUR |
| Jun 17 | Neil→Raquel | Chooses option 2 (transfer to SeCod); sends 26,287.16 EUR |
| Jun 17 | Erendira→Neil | Explains SS back-pay breakdown (Apr 2023–Feb 2024 retroactive + March split payment) |
| Jun 19 | Raquel→Neil | Income Tax 2023 SUBMITTED. All 2023 VAT (Models 303 Q2-Q4 + 390) submitted late. Warns of fines 75-250 EUR each. Hands off to Anna |
| Jun 25 | Anna→Neil | Sends SeCod commission invoice for income tax work |
| Jun 27 | Kate→Neil | Sends filed Modelo 100 (Income Tax 2023) for records |
| Date | From | Summary |
|---|---|---|
| Jul 8 | Teresa→Neil | 2024 service budget/proposal; Neil signs and returns |
| Jul 9 | Teresa→Neil | Invoice Factura 3458 — name misspelled as "MEILSON" |
| Jul 11 | Anna→Neil | Q2-2024 results: Model 130: 5,821.82 EUR; Model 303: -224.70 EUR |
| Jul 11 | Neil→Anna | Confirms Q2 submission |
| Jul 23 | Teresa→Neil | Q2-2024 filed docs sent — name still "MEILSON" |
| Aug 2 | Teresa | Announces retirement; Kate Murphy takes over |
| Sep 16 | Kate | Apologizes for accidentally exposing client emails in circular |
| Date | From | Summary |
|---|---|---|
| Oct 1 | Neil→Kate | Sends Q3 invoices |
| Oct 2 | Anna→Neil | Asks Neil to upload to Quipu; Neil says he's never heard of it |
| Oct 2 | Anna→Neil | Discovers Raquel never gave Neil Quipu access (6 months after first promise). Sends invitation |
| Oct 3 | Anna→Neil | Asks Neil to upload flight expense to Quipu |
| Oct 8 | Kate→Neil | Invoice for AEAT error correction (no charge to Neil) |
| Oct 11 | Anna→Neil | Q3-2024 results: Model 130: 7,578.73 EUR; Model 303: -32.76 EUR |
| Oct 11 | Neil→Anna | Confirms Q3 submission |
| Date | From | Summary |
|---|---|---|
| Nov 22 | Neil→Kate | Informs SeCod he will start US company, become W2 employee, no longer autonomo. Salary: 40,000 EUR/year starting Jan 1, 2025 |
| Nov 29 | Neil→All | Resends to multiple recipients (no response received) |
| Dec 2 | Kate→Neil | Apologizes; asks for name (unrecognized email). Promises to consult Gaspar |
| Dec 17 | Neil→Kate | Follow-up with detailed questions. Provides: company name (Soult IO Ltd), salary (40,800 EUR), start date (Jan 1), first payday (Jan 15). Still no substantive answer — 25 days after first inquiry |
| Dec 18 | Kate→Neil | Again promises Gaspar will respond ASAP |
| Dec 20 | Gaspar→Neil | Finally responds (28 days later). Key advice: (1) AEAT may view C-Corp as front; (2) Deregister as autonomo effective Dec 31; (3) Stop Spanish SS contributions; (4) Permit renewal due Apr 18, 2026; (5) Must file 2024 Income Tax |
| Dec 23 | Neil→Gaspar | Argues C-Corp is not a front (unlike LLC/S-Corp); asks about deregistration process; sends residence permit |
| Date | From | Summary |
|---|---|---|
| Jan 7 | Raquel→Neil | Returns from maternity leave. Warns about deregistration consequences (can't invoice). Confirms backdating to Dec 31 is possible. Processes AEAT deregistration same day |
| Jan 8 | Erendira→Neil | Social Security deregistration completed |
| Jan 17 | Kate→Neil | Invoice for deregistration services |
| Jan 27 | Anna→Neil | Q4-2024 results: Model 130: 10,101.83 EUR; Model 303: -332.42 EUR |
| Jan 27 | Neil→Anna | Confirms Q4 submission |
| Jan 31 | Raquel→Neil | Raises concern: nomad visa requires freelancer status. If deregistered and US company doesn't contribute to Spanish SS, visa may be at risk |
| Date | From | Summary |
|---|---|---|
| Feb 3 | Raquel→Neil | Follows up: NIE data obligates freelancer registration unless US company contributes to Spanish SS |
| Feb 11 | Raquel→Neil | Waiting on immigration lawyer; asks Neil to confirm no permit changes |
| Feb 18 | Raquel→Neil | Lawyer says nomad visa requires freelancer status. Other clients having visas REJECTED for not meeting conditions. Recommends re-registering as freelancer from Jan 1 |
| Feb 18 | Raquel→Neil | Explains even as US employee, must be freelancer in Spain; offers to check re-registration options |
| Feb 19 | Raquel→Neil | Asks about US coverage certificate; requests PDF for lawyer review |
| Feb 19 | Raquel→Neil | Will check document with lawyer ASAP |
| Feb 20 | Raquel→Neil | Lawyer confirms US coverage certificate (valid Feb 2023–Feb 2026) IS valid. ESSENTIAL to inform Spanish immigration to avoid renewal problems. Requests financial docs for Models 720-721 |
| Feb 20 | Raquel→Neil | Waiting on one final report for 720-721; deadline end of March |
| Feb 21 | Raquel→Neil | Lawyer fee: 60 EUR + VAT to submit coverage document |
| Feb 21 | Raquel→Neil | "I open the file and give it to the lawyer for her submission." Neil approved the fee |
| Feb 27 | Raquel→Neil | Financial docs received; will prepare Model 720 next week |
| Date | From | Summary |
|---|---|---|
| Mar 7 | Raquel→Neil | Requests remaining data for 720-721; no Model 721 obligation (crypto under threshold) |
| Mar 10 | Raquel→Neil | Data received; confirms no Model 721-2024 needed |
| Mar 12 | Raquel→Neil | Model 720-2024 draft: total 468,106.03 EUR across Categories 1 and 3. Requests confirmation |
| Mar 12 | Raquel→Neil | Detailed explanation of Model 720 mechanics |
| Mar 17 | Raquel→Neil | Model 720-2024 submitted |
| Date | From | Summary |
|---|---|---|
| Apr 23 | Kate→Neil | Invoice for Model 720 preparation |
| Apr 24 | Raquel→Neil | Clarifies invoice is for 720 work; requests US tax return for Income Tax 2024 |
| Apr 24 | Raquel→Neil | Found the US return (had misfiled); starting Income Tax 2024 |
| Jun 3 | Raquel→Neil | Income Tax 2024 file open; will prepare this week; deadline end of June |
| Jun 16 | Raquel→Neil | Final question: breakdown of $23,724 between income tax and SS |
| Jun 17 | Raquel→Neil | Confirms; draft and authorization coming soon |
| Jun 19 | Kate→Neil | Sends income tax draft, invoice, authorization form |
| Jun 25 | Liset→Neil | Income Tax 2024 (Modelo 100) submitted |
| Date | From | Summary |
|---|---|---|
| Aug 27 | Raquel→Neil | Explains Spanish tax treatment of investment account conversions (each sale must be declared) |
| Various | SeCod circulars | Q3 taxes, CNAE reclassification, Circular 10 (tax reduction options), VERI*FACTU delay, holiday hours |
| Date | From | Summary |
|---|---|---|
| Feb 12 | Neil→Raquel | Requests proof that US coverage certificate was submitted (needed for Apr 2026 visa renewal) |
| Feb 12 | Raquel→Neil | "I am contacting her to ask about it" |
| Feb 23 | Neil→Raquel | Follows up: "My visa expiry date continues to move closer" |
| Feb 23 | Raquel→Neil | "I asked the lawyer again" |
| Feb 27 | Raquel→Neil | Acknowledges 2025 tax docs; will start Model 720-721 next week |
| Mar 2 | Neil→Raquel | Escalates: "I have tried to be patient and understanding, but it has been another week and still no word from the lawyer" |
| Mar 3 | Neil→Raquel | Second follow-up: "I hope to get the documentation this week" |
| Mar 3 | Raquel→Neil | "Apologies because I am totally overwhelmed these days. What do you need exactly?" |
| Mar 4 | Raquel→Neil | Provides documents — but they show submission was made TODAY (Mar 4, 2026) |
| Mar 4 | Neil→Raquel | "Am I to understand that this documentation was only submitted today? I was under the impression that the certificate of coverage was submitted in February of 2025, when I was informed that the lawyer charged 60 EUR + VAT" |
| Mar 5 | Raquel→Neil | "Yes the lawyer submitted yesterday. Did you were charged with Fees?" — Does not explain the year-long delay |
- Approximately 35 of Raquel's and Erendira's emails had their body text truncated in the source .eml files because Microsoft Word/Outlook HTML CSS blocks consumed the 10,000-character limit before reaching actual content. Summaries for these emails were inferred from surrounding conversation context (Neil's replies quoting their content).
- Invoice amounts have been extracted directly from the original PDF attachments (11 invoices + 1 budget document + 1 bank commission). All amounts verified against source PDFs.
- Some emails were duplicated across the protonmail and soult.io folders.
Document generated from 269 .eml files spanning February 2024 to March 2026.