In a small microwave-safe bowl, add diced potatoes and cover with water. Microwave for 4 minutes or until potatoes are mostly soft when pierced with a fork.
Preheat oven to 400 degrees Fahrenheit. Line a baking sheet with parchment paper and set aside.
Heat olive oil in a large pan over medium heat and add onion.
When potatoes are done cooking, drain water and add the potatoes to the pan.
Add cumin, salt, taco seasoning, and garlic powder and stir to combine. Saute for another 3-5 minutes.
While potatoes and onions are sauteing, whisk eggs together in a medium-sized bowl.
Push the potatoes and onions to one side of the pan, add a little more olive oil, then pour the eggs into the empty space in the pan.
Use a rubber spatula to gently scrape the eggs from the bottom of the pan to create large, soft curds of scrambled eggs. Fold and stir the eggs frequently to prevent the eggs from drying out.
Once all of the eggs are cooked through and scrambled, mix them into the potatoes and onions. Turn heat off.
Scoop 1-2 spoonfuls of refried beans onto one side of a tortilla and spread the beans around.
Add scrambled egg and potato mixture, ¼ cup of cheese, and spinach to the other side of the tortilla.
Fold the refried bean side over the other side of the tortilla. You need the weight of the beans to keep the tortilla closed when baking.
Place onto baking sheet. Repeat with all of the tortillas. Spray tops of tacos with vegetable oil spray. Bake in the oven for 10 minutes.