Pointing out the financial cardinal points and the boundaries of contracting is undoubtedly the best support for those who decide to implement their therapeutic vocation.The solidity of their first projects, apart from clinical pro- tocols and evaluation measures, must be based on a good design of budgets and correct taxation. The reasons are obvious: to achieve fair remuneration and to comply with current legislation. This makes the proposal sustainable over time and gives security to the patient and the therapist.

Our goal, therefore, is to demystify some of these tax procedures and procedures in order to place the entrepreneurship process in a realistic approach, thus avoiding remuneration disappointments and legal risks. Although it is complex to address all the cases, we will only outline the main requirements according to the Spanish legislative framework.We will use some examples and propose some calculations by simulating real assumptions. With all this, we will outline a small manual on financial first aid.