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Tax, accounting and payroll in Barcelona

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Taxation

Individuals and self-employed (autónomos)

  • Registration with the Tax Agency and Social Security in 48 hours: before starting any economic activity, you must register with the Spanish Tax Agency (Hacienda) and, in many cases, with Social Security, depending on the activity and the type of business.
  • Tax registration procedures: NIF for individuals, EU VAT number (ROI, VIES, NVAT for all transactions within the EU), registration returns (Modelos 036 and 037), obtaining an EORI number (Economic Operators Registration and Identification) or linking it to your NIF.
  • VAT returns: preparation of Modelos 303 and 390, VAT corrections, VAT record books, information on tax regimes, VAT refunds, SII, etc.
  • Business Activities Tax (IAE): registration under the right activity code as part of your tax registration (Modelo 036 or 037); individuals are exempt from paying the tax itself.
  • Taxpayers under the módulos (flat-rate) system
  • Personal Income Tax (IRPF) return: preparation of Modelo 100, including cases with Minimum Vital Income (Ingreso Mínimo Vital) or ERTE (temporary layoff). Wealth Tax (Modelo 714) and the return on assets held abroad (Modelo 720).
  • Tax Agency notices (requerimientos), enforcement proceedings (apremios) or asset seizures (embargos): we advise you on every procedure to follow, whatever your case.

Legal entities (companies)

  • Registration with the Tax Agency and Social Security in 48 hours: registration in the Census of Business Owners, Professionals and Withholding Agents, and registration of the company and its employees with the Social Security system. Modelos 036 and 037.
  • Corporate Income Tax (IS): annual return (Modelo 200) and installment payments (Modelo 202).
  • Value Added Tax (VAT)
  • Quarterly or monthly returns (Modelo 303) and filing of the annual VAT summary (Modelo 390).
  • Withholdings and payments on account
  • Modelo 111: quarterly return of withholdings and payments on account on employment income, income from business activities, prizes and certain capital gains.
  • Modelo 115: quarterly return of withholdings and payments on account on rentals of urban property.
  • Modelo 123: quarterly return of withholdings and payments on account on certain investment income.
  • Modelos 180, 190 and 193: annual summaries of the withholdings and payments on account declared in Modelos 111, 115 and 123, respectively.
  • Business Activities Tax (IAE): registration, change or deregistration returns for companies with an annual turnover above one million euros (Modelo 840).
  • Legalization of accounting books: electronic legalization of the accounting books at the relevant Commercial Registry.
  • Filing of annual accounts: balance sheet, profit and loss account, statement of changes in equity, cash flow statement (for large companies) and notes to the accounts (memoria).
  • Third-party transactions return: annual informative return on transactions with third parties above 3,005.06 euros (Modelo 347).
  • Tax Agency notices (requerimientos), enforcement proceedings (apremios) or asset seizures (embargos): we advise you on every procedure to follow, in any possible scenario.

Accounting

Individuals and self-employed (autónomos)

Direct estimation regime (standard and simplified)

  • Journal (Libro Diario): day-by-day record of all business transactions.
  • Inventory and annual accounts book: record of the opening inventory, balance sheet, closing inventories and annual accounts.
  • General ledger (Libro Mayor): not mandatory, but recommended for better bookkeeping.
  • Sales and income book: record of all invoices issued.
  • Purchases and expenses book: record of all invoices received and expenses related to the activity.
  • Capital goods book: record of fixed assets and capital goods.

Objective estimation regime (módulos, a flat-rate system)

Legal entities

Mandatory accounting books

  • Journal (Libro Diario): record of all accounting entries in chronological order.
  • General ledger (Libro Mayor): record of every account and its movements.
  • Inventory and annual accounts book: record of inventories, balance sheet, profit and loss account, statement of changes in equity and notes to the accounts.

Supporting documentation:

  • Keeping invoices, receipts and other documents that support the accounting entries.

Compliance with the Spanish General Accounting Plan (PGC)

  • Applying accounting principles: compliance with accounting principles such as prudence, going concern and consistency, among others.
  • Recording transactions under the PGC: applying the recognition and measurement criteria set out in the General Accounting Plan to record accounting transactions.

Preparation of annual accounts

  • Balance sheet: the company's financial position at a given date, showing its assets, liabilities and equity.
  • Profit and loss account: the company's income, expenses, losses and gains over a given period.
  • Statement of changes in equity: breakdown of the changes in the company's equity during the financial year.
  • Cash flow statement (for large companies): the company's cash flows during the financial year.
  • Notes to the accounts (memoria): detailed description of the company's economic and financial position and of the accounting policies applied.

Compliance with specific regulations

  • Sector regulations: compliance with the accounting rules specific to certain sectors, such as financial institutions, insurers, etc.
  • Adoption of IFRS (where applicable): some companies, especially listed companies or those with significant international operations, may need to adopt International Financial Reporting Standards (IFRS).

Payroll and employment

Legal entities (companies) and self-employed

Payroll management

  • Preparation and calculation of payslips.
  • Submission of Social Security contributions (seguros sociales).

Hiring and terminations

  • Advice on employment contracts.
  • Registrations, terminations and changes with Social Security.

Employment advice

  • Current employment law.
  • Occupational health and safety (prevención de riesgos laborales).

Administrative procedures

  • Handling grants and contribution rebates (bonificaciones).
  • Filing employee-related taxes.

Services for the self-employed

  • Registration in the Special Scheme for Self-Employed Workers (RETA).
  • Keeping track of tax and employment obligations.