One client's quarter, checked before filing
This is what Cotejado returns when the firm sends one client's folder for the third quarter: what she sent on WhatsApp, by email and in the shared folder, the bank statement and the draft 303 and 130 the firm's software produced. First the firm's view, then what the client sees.
- Client
- Laura Ortega, sole trader, Valencia
- Activity
- Marketing consultant. Income tax by direct estimation, general VAT regime, 15 percent withholding on her invoices
- Quarter
- Q3 2026, 1 Jul to 30 Sep
- Close
- 20 Oct 2026
- Premises
- Rents an office, 19 percent withholding, form 115
- Staff
- No employees. One freelance collaborator, form 111
The firm's view
What the staff member who handles the client sees. Each exception opens the document on its source page with the field marked.
Exceptions
Six. The same ones as on the home page card, with the full text.
- E1: The draft 303 declares 2,300.64 EUR of input VAT in box 29. The matched invoices add up to 2,004.64 EUR. The difference, 296.00 EUR, is the duplicate invoice (E2) plus the June invoice (E5).Draft 303, box 29Field marked: Box 29
- E2: Invoice 2026-087 from Suministros Vega SL appears twice: as a PDF on 22 July and as a photo on 14 October. The program has booked it twice.WhatsApp photo 14 Oct, p. 1Field marked: Invoice number
- E3: A 605.00 EUR charge on 3 September to Formación Delta SL with no invoice behind it.Bank statement, p. 2Field marked: Line of 3 September
- E4: The August rent invoice is missing. The bank shows the payment on 1 August; July and September have invoices. Without it form 115 declares two months (361.00 EUR withheld) and the bank says three (541.50 EUR).Bank statement, p. 1Field marked: Line of 1 August
- E5: The Mobiliario Ibérica SL invoice is dated 28 June and belongs to Q2. Check whether it was already deducted in the Q2 form 303 before including it.WhatsApp photo, p. 1Field marked: Invoice date
- E6: Fuel receipt of 17 September unreadable: the amount and the tax ID cannot be read. The bank shows 47.00 EUR on the card that day.WhatsApp photo 19 Oct, p. 1Field marked: Amount and tax ID
What is missing
Three documents that are not in the folder and that the check derives from the bank and from earlier quarters.
- August rent invoice, Inmuebles Serrano SL
Where it comes from: the bank shows the payment on 1 August and the client pays rent every month.
- Nubesoft SL invoice for September
Where it comes from: the bank shows the direct debit on 2 September and July and August arrived.
- Formación Delta SL invoice, 605.00 EUR
Where it comes from: a bank charge on 3 September with no document.
Draft 303 against the matched invoices
The firm's software booked everything the client sent, the duplicate and the June invoice included. The right-hand column adds up only the invoices matched against the bank.
| Box | Software's draft | Matched invoices |
|---|---|---|
| 07 Output tax base at 21 percent | 18,400.00 | 18,400.00 |
| 09 Output VAT | 3,864.00 | 3,864.00 |
| 28 Input tax base, current operations | 10,955.42 | 9,545.90 |
| 29 Input VAT, current operations | 2,300.64 | 2,004.64 |
| 46 Result | 1,563.36 | 1,859.36 |
Difference in box 29: 296.00 EUR = 163.80 EUR from the duplicate invoice (E2) + 132.20 EUR from the June invoice (E5).
Withholdings and form 130
Form 115, rent
The draft comes from the two invoices in the folder. The bank shows three payments.
| Draft | Bank | |
|---|---|---|
| Base | 1,900.00 | 2,850.00 |
| Withheld | 361.00 | 541.50 |
Form 111, professionals
One payee, the campaign collaborator: base 4,200.00 EUR, withheld 630.00 EUR. Matches her invoice and the bank.
Form 130, quarter view
Quarter income 18,400.00 EUR. Expenses per the draft 10,955.42 EUR; matched against the bank 9,545.90 EUR. The difference is the same excess base as in the 303.
Documents
All 25 in the folder: 13 received invoices, 6 issued, 3 receipts, the statement and the two drafts. Names are shown as they arrived, in Spanish.
| Id | Document | Date | Arrived by | File | Status |
|---|---|---|---|---|---|
| R01 | Inmuebles Serrano SL, Alquiler despacho julio | 1 Jul 2026 | Alquiler_julio.pdf | matched | |
| R02 | Inmuebles Serrano SL, Alquiler despacho septiembre | 1 Sept 2026 | Alquiler_septiembre.pdf | matched | |
| R03 | Telefonía Norte SA, Fibra y móvil julio | 5 Jul 2026 | TN-2026-07.pdf | matched | |
| R04 | Telefonía Norte SA, Fibra y móvil agosto | 5 Aug 2026 | TN-2026-08.pdf | matched | |
| R05 | Telefonía Norte SA, Fibra y móvil septiembre | 5 Sept 2026 | TN-2026-09.pdf | matched | |
| R06 | Mobiliario Ibérica SL, Silla y mesa de despacho | 28 Jun 2026 | IMG_2041.jpg | another quarter | |
| R07 | Suministros Vega SL, Factura 2026-087, material de oficina | 22 Jul 2026 | 2026-087.pdf | matched | |
| R08 | Suministros Vega SL, Factura 2026-087, material de oficina (foto) | 22 Jul 2026 | IMG_2290.jpg | duplicate | |
| R09 | Nubesoft SL, Suscripción software julio | 2 Jul 2026 | Shared folder | Nubesoft_2026-07.pdf | matched |
| R10 | Nubesoft SL, Suscripción software agosto | 2 Aug 2026 | Shared folder | Nubesoft_2026-08.pdf | matched |
| R11 | Marta Ruiz, diseñadora, Colaboración campaña, julio y agosto | 31 Aug 2026 | MR-2026-14.pdf | matched | |
| R12 | Tecnología Alcázar SL, Portátil | 10 Sept 2026 | IMG_2302.jpg | matched | |
| R13 | Asesoría Campos SL, Honorarios 3T 2026 | 30 Sept 2026 | Firm's software | AC-3T-2026.pdf | matched |
| T01 | Ticket Papelería Central, Material | 15 Jul 2026 | IMG_2155.jpg | matched | |
| T02 | Ticket Parking Colón, Aparcamiento | 20 Aug 2026 | IMG_2233.jpg | matched | |
| T03 | Ticket (ilegible), Ticket combustible, importe y NIF no se leen | 17 Sept 2026 | IMG_2318.jpg | unreadable | |
| E01 | Factura emitida a Bodegas Altamira SL, Plan de marketing 2027 | 10 Jul 2026 | Firm's software | E01.pdf | issued, paid |
| E02 | Factura emitida a Clínica Dental Turia SL, Campaña redes julio | 31 Jul 2026 | Firm's software | E02.pdf | issued, paid |
| E03 | Factura emitida a Bodegas Altamira SL, Campaña vendimia | 25 Aug 2026 | Firm's software | E03.pdf | issued, paid |
| E04 | Factura emitida a Ferretería Industrial Levante SL, Web y catálogo, fase 1 | 31 Aug 2026 | Firm's software | E04.pdf | issued, paid |
| E05 | Factura emitida a Clínica Dental Turia SL, Campaña redes agosto y septiembre | 15 Sept 2026 | Firm's software | E05.pdf | issued, paid |
| E06 | Factura emitida a Ferretería Industrial Levante SL, Web y catálogo, fase 2 | 28 Sept 2026 | Firm's software | E06.pdf | issued, unpaid |
| B01 | Extracto bancario 3T 2026, Norma 43, 2 páginas | 30 Sept 2026 | Shared folder | N43_3T2026.txt | matched |
| D303 | Borrador modelo 303 3T 2026 (del programa del despacho) | 20 Oct 2026 | Firm's software | 303_3T2026_borrador.pdf | with exception |
| D130 | Borrador modelo 130 3T 2026 (del programa del despacho) | 20 Oct 2026 | Firm's software | 130_3T2026_borrador.pdf | with exception |
Review queue
What the check cannot decide on its own, a person at the firm decides, and the decision keeps its time.
- R08
The photo of 14 October is invoice 2026-087, which already arrived as a PDF on 22 July. Duplicate?
Decision: Duplicate. The photo is discarded; the PDF stays.
Who and when: Firm review, 20 Oct 2026, 10:42
- T03
Fuel receipt of 17 September: the amount and the tax ID cannot be read. The bank shows 47.00 EUR on the card that day.
Decision: The client is asked for a readable photo or the paper receipt. Not deducted until then.
Who and when: Firm review, 20 Oct 2026, 10:47
The client's view
What Laura sees in her link, on her phone, without logging into anything. No amounts she did not send and no working notes from the firm.
Received
22 documents: 13 received invoices, 6 issued invoices and 3 receipts.
Missing
- The August rent invoice
- The Nubesoft invoice for September
- The Formación Delta invoice (605.00 EUR, 3 September)
Filed
| Form | Period | Filed on |
|---|---|---|
| 303 | Q2 2026 | 18 Jul 2026 |
| 130 | Q2 2026 | 18 Jul 2026 |
| 111 | Q2 2026 | 15 Jul 2026 |
| 115 | Q2 2026 | 15 Jul 2026 |
Q3 2026: not yet filed. It will appear here with the date as soon as the firm files it.
At the close
The folder goes back to the client as it was checked: every document with its status, the three missing ones flagged, the two review-queue decisions and the quarter's filing receipts. Ready to archive or to hand to another firm.