Heat up a nonstick skillet over medium heat.
Whisk the eggs in a small bowl, add in the salt and pepper, and then pour into hot skillet. Immediately, turn off the heat. Using a rubber spatula slowly push the sides of the eggs toward the middle of the pan. Once the eggs are visually 90% cooked, remove from heat and set aside.
In another skillet, warm up tortillas for about 15-30 seconds per side.
Assemble the tacos by first smearing the refried beans on the tortilla, followed by a layer of spinach. The eggs should be fully cooked by now, place them on top of the spinach.
Top with harissa, sliced avocado and chopped parsley.