{"id":134,"date":"2025-02-10T17:48:12","date_gmt":"2025-02-10T17:48:12","guid":{"rendered":"https:\/\/instantlegal.es\/?page_id=134"},"modified":"2026-02-03T12:25:47","modified_gmt":"2026-02-03T12:25:47","slug":"gestoria-fiscal-contable-y-laboral","status":"publish","type":"page","link":"https:\/\/instantlegal.es\/en\/gestoria-fiscal-contable-y-laboral\/","title":{"rendered":"Tax, accounting and labor management"},"content":{"rendered":"
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Tax, accounting, and labor management.<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCONTACT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Taxation <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Legal Entity and\/or Self-Employed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • 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.<\/li>
  • 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.<\/li>
  • VAT Returns: Form 303 and 390, VAT rectification, VAT Books, information on tax regimes,
    VAT refunds, SII, etc.<\/li>
  • Economic Activities Tax Declaration: Presentation Forms 840 and 848.<\/li>
  • Contributors in modules<\/li>
  • Personal Income Tax Return: Preparation of Form 100 and information returns (Wealth Tax, Form 181, Minimum Living Income, and ERTE).<\/li>
  • Requirements, demands or embargoes: We advise you on all the procedures to be carried out in any<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Legal Entity (Company)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • 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.<\/li>
    • Corporate Tax (IS): Annual Declaration (Form 200) and fractional payments (Form 202).<\/li>
    • Value Added Tax (VAT)<\/li>
    • Quarterly or monthly declarations (Form 303) and presentation of the annual VAT summary (Form 390).<\/li>
    • Withholdings and Payments on Account:<\/li><\/ul>

      \u2013 Form 111: Quarterly declaration of withholdings and payments on account for employment income, economic activities, prizes, and certain capital gains.<\/p>

      \u2013 Form 115: Quarterly declaration of withholdings and payments on account from urban property leases.<\/p>

      \u2013 Form 123: Quarterly declaration of withholdings and payments on account of certain capital gains.<\/p>

      \u2013 Forms 180, 190, and 193: Annual summaries of the withholdings and payments on account declared in forms 111, 115, and 123, respectively.<\/p>

      • 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).<\/li>
      • Legalization of Accounting Books: Electronic legalization of accounting books in the corresponding Commercial Registry.<\/li>
      • Annual Accounts Filing: Balance sheet, profit and loss account, statement of changes in equity, cash flow statement (for large companies) and annual report.<\/li>
      • Declaration of transactions with third parties: Annual information declaration of transactions with third parties exceeding 3,005.06 euros (Form 347).<\/li>
      • Requirements, demands, or seizures: We advise you on all the procedures to be carried out in any possible case.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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        Accounting <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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        Legal Entity and\/or Self-Employed
        <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Direct Estimation System (Normal and Simplified)<\/p>

        \u2022Journal: Daily record of all financial transactions.<\/p>

        \u2022Inventory and Annual Accounts Book: Record of the initial inventory, balance sheet, closing inventory, and annual accounts.<\/p>

        \u2022General Ledger: Not mandatory but recommended for better accounting management.<\/p>

        \u2022Sales and Income Book: Record of all invoices issued.<\/p>

        \u2022Purchase and Expense Book: Record of all invoices received and expenses related to the activity.<\/p>

        \u2022Capital Assets Book: Record of fixed assets and capital assets.<\/p>

        Objective Estimation System (Modules)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Legal entity (Person)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Mandatory Accounting Books<\/p>

        \u2022Journal: Record of all accounting transactions in chronological order.
        \u2022Libro Mayor: Registro de todas las cuentas contables con sus movimientos.
        \u2022Libro de Inventarios y Cuentas Anuales: Registro de inventarios, balance de situaci\u00f3n, cuenta de p\u00e9rdidas y ganancias, estado de cambios en el patrimonio neto y memoria.<\/p>

        Documentaci\u00f3n de Soporte:
        \u2022Conservaci\u00f3n de facturas, recibos y otros documentos justificativos de las operaciones contables.<\/p>

        Comply with the General Accounting Plan (PGC)
        \u2022Aplicaci\u00f3n de los Principios Contables: Cumplimiento de los principios contables como la prudencia, la empresa en funcionamiento, la uniformidad, entre otros.
        \u2022Registro de Operaciones seg\u00fan el PGC: Aplicaci\u00f3n de los criterios de registro y valoraci\u00f3n establecidos en el Plan General de Contabilidad para registrar las operaciones contables.<\/p>

        Preparation of Annual Accounts
        \u2022Balance Sheet: Presentation of the company's financial situation on a given date, showing assets, liabilities, and net worth.
        \u2022Profit and Loss Account: Presentation of the company's income, expenses, losses, and profits during a given period.
        \u2022Statement of Changes in Equity: Breakdown of changes in the company's equity during the fiscal year.
        \u2022Cash Flow Statement (for large companies): Presentation of the company's cash flows during the fiscal year.
        \u2022Report: Detailed description of the company's economic and financial situation, as well as the accounting policies applied.<\/p>

        Compliance with Specific Regulations
        \u2022Normativas Sectoriales: Cumplimiento de normativas contables espec\u00edficas para ciertos sectores de actividad, como entidades financieras, aseguradoras, etc. Adopci\u00f3n de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF\/IFRS) (si aplica)
        \u2022Adopci\u00f3n de Normas Internacionales: Para algunas empresas, especialmente aquellas que cotizan en bolsa o tienen un alto grado de internacionalizaci\u00f3n, puede ser necesario adoptar las Normas Internacionales de Informaci\u00f3n Financiera (NIIF\/IFRS).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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        Labor Management <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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        Legal Entity (Company) and\/or self-employed \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        • Payroll management:<\/strong><\/li><\/ul>

          Preparation and calculation of payrolls.
          Env\u00edo de seguros sociales y remisi\u00f3n a la Seguridad Social.<\/p>

          • Hiring and termination:<\/strong><\/li><\/ul>

            Advice on employment contracts.
            Management of registrations, cancellations and modifications in Social Security.<\/p>

            • Labor advice:<\/li><\/ul>

              Current labor regulations.
              Occupational risk prevention.<\/p>

              • Administrative procedures:<\/strong><\/li><\/ul>

                Management of grants and bonuses.
                Filing employee-related taxes.<\/p>

                • Management for self-employed workers:<\/strong><\/li><\/ul>

                  Registration in the Special Regime for Self-Employed Workers (RETA).
                  Control of tax and labor obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                  Gestor\u00eda fiscal, contable y laboral. CONTACTO Fiscalidad Persona f\u00edsica y\/o aut\u00f3nomo Alta en Hacienda y Seguridad Social 48 horas: Antes de empezar cualquier actividad econ\u00f3mica, es obligatorio darse de alta en Hacienda y, en muchos casos, en la Seguridad Social, dependiendo de la actividad y el tipo de negocio. Tr\u00e1mites Censales: NIF persona f\u00edsica, NIF […]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-134","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/pages\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":55,"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/pages\/134\/revisions"}],"predecessor-version":[{"id":490,"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/pages\/134\/revisions\/490"}],"wp:attachment":[{"href":"https:\/\/instantlegal.es\/en\/wp-json\/wp\/v2\/media?parent=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}