What is corporation tax and how is it calculated for small businesses (in Catalonia)?
Corporate income tax (IS) is a direct, personal and periodic tax levied on the income earned by companies and legal entities during their fiscal year. In Catalonia, it is applied in accordance with state legislation (Law 27/2014), with possible specific regional incentives. Who is liable and when is it payable? Commercial companies (SL, SA), protected […]
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 accounting books are mandatory for an SL? Updated guide 2025
The Sociedad de Responsabilidad Limitada (SL), as a commercial company in Spain, is subject to a series of accounting and registration obligations. These are based on the Commercial Code, the Capital Companies Act and the General Accounting Plan (PGC). The correct keeping, legalisation and preservation of accounting and company books not only guarantees regulatory compliance, […]
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 file form 303 step by step if you are self-employed or an SME
Form 303 is the form used by self-employed workers and SMEs in Spain to declare and pay Value Added Tax (VAT). It must be filed by anyone who carries out activities subject to this tax, and it must be completed correctly to avoid penalties. Below is a step-by-step guide to filing form 303, in accordance […]
Do I need a tax advisor if I have just started a business?
Starting a business in Spain involves a series of tax and accounting obligations that can be complex for those who are not familiar with current regulations. Having a tax advisor from the outset can be a strategic decision that facilitates compliance with these obligations and optimises the company’s tax burden. 1. What is a tax […]
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 […]
Tax calendar 2025 for SMEs and the self-employed: key dates and recommendations
Are you self-employed or do you run a small business? Then you know how crucial it is to meet your tax obligations on time. The 2025 tax year brings new key dates that you need to be aware of in order to avoid penalties, plan your payments and keep your business financially healthy. In this […]
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 […]