IAE exemption for SMEs and self-employed workers: key points of the new legislative proposal
What is the Economic Activities Tax (IAE)? The Economic Activities Tax (IAE) is a municipal tax levied on business, professional or artistic activities carried out in Spain. Although it is a local tax, it is regulated by state legislation, specifically the Law Regulating Local Finances. Currently, companies or self-employed workers with an annual turnover of […]
What happens if I don’t file my tax returns on time? Fines and solutions
Filing tax returns late may seem like a simple oversight, but it has significant financial and legal consequences. In Spain, the Tax Agency sets strict deadlines for taxes such as VAT, personal income tax and corporation tax. Failure to comply can result in surcharges, interest and penalties that directly affect the financial health of your […]
How to legally reduce taxes in an SME: effective tax strategies for start-ups and small companies
Reducing the tax burden legally is one of the main challenges facing many small businesses in Spain, especially during their first years of operation. To this end, having a professional tax and accounting advisory service specialising in SMEs makes the difference between success and uncertainty. In this article, Gutiérrez Pujadas & Partners, experts in comprehensive […]
How to reduce taxes in an SME: effective fiscal strategies
Reducing the tax burden of an SME in a legal way is not only possible, but should be part of the financial and strategic planning of any business. At Gutiérrez Pujadas & Partners, we advise SMEs from all sectors on how to optimise their taxation in accordance with current regulations, without taking unnecessary risks. In […]
How does the tax system affect small businesses in Spain?
The tax system in Spain is a determining factor in the operability and profitability of small and medium-sized enterprises (SMEs). Understanding the different applicable tax systems and their financial impact is essential for efficient management and compliance with tax obligations. At Gutiérrez Pujadas & Partners, we advise SMEs on how to optimise their taxation and […]
Guide 2025: Tax Benefits for SMEs and New Companies in Spain
In 2025, small and medium-sized enterprises (SMEs) and new companies in Spain have a series of tax incentives designed to promote their growth and competitiveness. The main measures and benefits available are detailed below: 1. Reduction of Corporate Tax To lighten the tax burden on SMEs, reduced tax rates have been implemented for corporation tax: […]
Buying and Selling a Property by Foreigners Part 2: Contractual Aspects and Legal Certainty in the Sale and Purchase of Properties with Non-Resident or Foreign Parties in Spain
Contracts in the Sale and Purchase of Homes The drafting and formalisation of contracts is a fundamental pillar in the sale and purchase of homes. Both the purchase contract and the earnest money contract are essential instruments to guarantee the legal security of the transaction. Contract of Sale and Purchase: This contract details all the […]
Buying and Selling a Property by Foreigners: Part 1: Legal and Tax Aspects of Buying and Selling a Property with Non-Resident or Foreign Parties in Spain
In the Spanish real estate market, the purchase or sale of a property presents a number of legal complexities that are intensified when the parties involved are non-residents or foreigners. Spain, with its cultural richness, privileged climate and geographical diversity, has established itself as an attractive destination for international investors and buyers. This attractiveness, however, […]
Guide for Companies: Advantages of having an Accountant and Tax Advisor from the beginning
Having an accounting and tax advisor from the start of a company is a strategic decision that can make the difference in the success and sustainability of the business. The complexity of the tax and accounting environment in Spain requires specialised knowledge to ensure regulatory compliance and optimisation of resources. The following are the […]
Common Tax Mistakes of Startups in Spain and How to Avoid Them
1. Mistake in the Choice of Legal Structure The legal structure of a startup affects its taxation and general operations. In Spain, many startups choose the Sociedad Limitada (SL) for its flexibility and the protection it offers to partners. With the recent Startup Law, new companies can benefit from a reduced corporate tax rate of […]