Tax, accounting, and labor management.

Taxation

Legal Entity and/or Self-Employed

Registration with the Treasury and Social Security within 48 hours: Before starting any economic activity, it is mandatory to register with the Treasury and, in many cases, with Social Security, depending on the activity and type of business.
Census Procedures: Individual NIF, VAT NIF (ROI, VIES, NVAT for all transactions within the EU), census declarations (Form 036 and 037), Registration and Identification of Economic Operators (EORI) or EORI-NIF association.
VAT Returns: Form 303 and 390, VAT rectification, VAT Books, information on tax regimes,
VAT refunds, SII, etc.
Economic Activities Tax Declaration: Presentation Forms 840 and 848.
Contributors in modules
Personal Income Tax Return: Preparation of Form 100 and information returns (Wealth Tax, Form 181, Minimum Living Income, and ERTE).
Requirements, demands or embargoes: We advise you on all the procedures to be carried out in any

Legal Entity (Company)

Registration with the Treasury and Social Security in 48 hours: Registration in the Census of Business Owners, Professionals, and Withholding Taxpayers, and registration of the company and employees in the Social Security system. Forms 036 and 037.
Corporate Tax (IS): Annual Declaration (Form 200) and fractional payments (Form 202).
Value Added Tax (VAT)
Quarterly or monthly declarations (Form 303) and presentation of the annual VAT summary (Form 390).
Withholdings and Payments on Account:

– Form 111: Quarterly declaration of withholdings and payments on account for employment income, economic activities, prizes, and certain capital gains.

– Form 115: Quarterly declaration of withholdings and payments on account from urban property leases.

– Form 123: Quarterly declaration of withholdings and payments on account of certain capital gains.

– Forms 180, 190, and 193: Annual summaries of the withholdings and payments on account declared in forms 111, 115, and 123, respectively.

Tax on Economic Activities (IAE): Declaration of registration, modification or deregistration in the IAE for those companies with an annual turnover exceeding one million euros (Form 840).
Legalization of Accounting Books: Electronic legalization of accounting books in the corresponding Commercial Registry.
Annual Accounts Filing: Balance sheet, profit and loss account, statement of changes in equity, cash flow statement (for large companies) and annual report.
Declaration of transactions with third parties: Annual information declaration of transactions with third parties exceeding 3,005.06 euros (Form 347).
Requirements, demands, or seizures: We advise you on all the procedures to be carried out in any possible case.

Accounting

Legal Entity and/or Self-Employed

Direct Estimation System (Normal and Simplified)

•Journal: Daily record of all financial transactions.

•Inventory and Annual Accounts Book: Record of the initial inventory, balance sheet, closing inventory, and annual accounts.

•General Ledger: Not mandatory but recommended for better accounting management.

•Sales and Income Book: Record of all invoices issued.

•Purchase and Expense Book: Record of all invoices received and expenses related to the activity.

•Capital Assets Book: Record of fixed assets and capital assets.

Objective Estimation System (Modules)

Legal entity (Person)

Mandatory Accounting Books

•Journal: Record of all accounting transactions in chronological order.
•Libro Mayor: Registro de todas las cuentas contables con sus movimientos.
•Libro de Inventarios y Cuentas Anuales: Registro de inventarios, balance de situación, cuenta de pérdidas y ganancias, estado de cambios en el patrimonio neto y memoria.

Documentación de Soporte:
•Conservación de facturas, recibos y otros documentos justificativos de las operaciones contables.

Comply with the General Accounting Plan (PGC)
•Aplicación de los Principios Contables: Cumplimiento de los principios contables como la prudencia, la empresa en funcionamiento, la uniformidad, entre otros.
•Registro de Operaciones según el PGC: Aplicación de los criterios de registro y valoración establecidos en el Plan General de Contabilidad para registrar las operaciones contables.

Preparation of Annual Accounts
•Balance Sheet: Presentation of the company's financial situation on a given date, showing assets, liabilities, and net worth.
•Profit and Loss Account: Presentation of the company's income, expenses, losses, and profits during a given period.
•Statement of Changes in Equity: Breakdown of changes in the company's equity during the fiscal year.
•Cash Flow Statement (for large companies): Presentation of the company's cash flows during the fiscal year.
•Report: Detailed description of the company's economic and financial situation, as well as the accounting policies applied.

Compliance with Specific Regulations
•Normativas Sectoriales: Cumplimiento de normativas contables específicas para ciertos sectores de actividad, como entidades financieras, aseguradoras, etc. Adopción de las Normas Internacionales de Información Financiera (NIIF/IFRS) (si aplica)
•Adopción de Normas Internacionales: Para algunas empresas, especialmente aquellas que cotizan en bolsa o tienen un alto grado de internacionalización, puede ser necesario adoptar las Normas Internacionales de Información Financiera (NIIF/IFRS).

Labor Management

Legal Entity (Company) and/or self-employed

Payroll management:

Preparation and calculation of payrolls.
Envío de seguros sociales y remisión a la Seguridad Social.

Hiring and termination:

Advice on employment contracts.
Management of registrations, cancellations and modifications in Social Security.

Labor advice:

Current labor regulations.
Occupational risk prevention.

Administrative procedures:

Management of grants and bonuses.
Filing employee-related taxes.

Management for self-employed workers:

Registration in the Special Regime for Self-Employed Workers (RETA).
Control of tax and labor obligations.