Any person planning to form a Company in Spain must have clear all the fiscal obligations which must be fulfilled beforehand.  At Welex we can guide you and ensure that all steps are taken.

  1. Obtain a CIF in Spain (Fiscal Identification Code).
  2. Inform the authorities of the activity or activities which the company is going to undertake.
  3. Depending on the type of activity which is going to be done, the company must register at the Spanish Inland Revenue on the exact fiscal obligations required.

Company Tax declaration in Spain

The below are some of the most common Fiscal Obligations, but please note that your new company might be subject to some but not necessary all the following obligations:

  1. Company Tax declaration in Spain– submitted on an annual basis – 6 months and 25 days after the closedown of the fiscal period.
  2. Spanish Company Tax Advance payments declaration – submitted between the first and twentieth day of the month of April, October & December.
  3. In the event that your company is liable to an activity subject to VAT in Spain. Spanish VAT declarations – submitted on a quarterly basis plus one yearly informative summary.
  4. Labor & Professional Retentions – submitted on a quarterly basis plus one yearly informative summary.
  5. Rentals Retentions– submitted on a quarterly basis plus one yearly informative summary.
  6. Income from Capital Retentions– submitted on a quarterly basis plus one yearly informative summary.
  7. EU VAT – submitted on a quarterly or annually basis depending on the volume of the transactions.
  8. Annual Statement of operations with third parties in Spain – submitted on an annual basis at the end of February after the fiscal period has ended.

Unless already mentioned the quarterly declarations will normally be due between the first and twentieth day after the end of the quarter.  Therefore, they will be due during the months of April, July, October and January.  And, when subject to a further annual informative declaration this will coincide with the fourth quarter presentation.

Do not hesitate to contact the accountants and tax advisers of our firm in Marbella. Welex, offers you all-round services throughout Spain.

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