{"id":3755,"date":"2024-10-24T16:14:44","date_gmt":"2024-10-24T14:14:44","guid":{"rendered":"https:\/\/gpasoc.com\/?p=3755"},"modified":"2024-10-31T12:29:30","modified_gmt":"2024-10-31T11:29:30","slug":"tax-obligations-every-company-should-know-in-its-first-year-in-spain","status":"publish","type":"post","link":"https:\/\/gpasoc.com\/en\/tax-obligations-every-company-should-know-in-its-first-year-in-spain\/","title":{"rendered":"Tax Obligations Every Company Should Know in its First Year in Spain"},"content":{"rendered":"
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\u00a0<\/figcaption><\/figure>\n

Starting a business in Spain involves complying with a series of tax obligations<\/strong><\/b> from the moment the company begins its activity. These obligations are essential to avoid penalties and ensure that the company complies with the law. Below are the main tax obligations that every company should be aware of during its first year of operation.<\/p>\n

1. Registration in the Census of Entrepreneurs (Form 036)<\/h2>\n

Before starting the activity, it is compulsory for the company to register in the Census of Entrepreneurs, Professionals and Withholders<\/strong><\/b> by means of form 036.<\/strong><\/b> This procedure is essential for the Tax Agency to be aware that the company has started its economic activity.<\/p>\n

2. Quarterly returns<\/h2>\n

Throughout the year, companies must file various tax returns on a quarterly basis<\/strong><\/b>. The most common are:<\/p>\n

    \n
  • Value Added Tax (VAT)<\/strong><\/b>: This is filed using form 303<\/strong><\/b> on a quarterly basis (in April, July, October and January of the following year). This tax is levied on sales and service transactions. It is calculated by subtracting the input VAT<\/strong><\/b> (that which the company pays on its purchases) from the output VAT<\/strong><\/b> (that which it charges to its customers). In addition, at the end of the year, it is necessary to file an annual summary using form 390<\/strong><\/b>.<\/li>\n
  • Personal income tax withholdings<\/strong><\/b>: If the company has employees or pays professionals, it must make personal income tax withholdings. These are declared quarterly by means of form 111<\/strong><\/b>, and annually by means of form 190<\/strong><\/b>, which serves to summarise the withholdings made during the year. If the company rents premises, it must file form 115<\/strong><\/b> quarterly and its annual summary with form 180<\/strong><\/b>.<\/li>\n
  • Corporate Income Tax (IS) instalments<\/strong><\/b>: Companies are obliged to make instalment payments of Corporate Income Tax by means of form 202<\/strong><\/b> in April, October and December, if they have generated profits. These payments are deducted from the total amount to be paid in the annual corporate income tax return.<\/li>\n<\/ul>\n

    3. Annual returns<\/h2>\n

    At the end of the tax year, the company must file a number of annual returns covering all the tax activity carried out during the year:<\/p>\n

      \n
    • Annual VAT Summary (Form 390)<\/strong><\/b>: This summary compiles all the quarterly VAT returns filed throughout the year and must be filed before 30 January of the following tax year.<\/li>\n
    • Corporate Income Tax (Form 200)<\/strong><\/b>: This tax is levied on the profits obtained by the company. The tax return must be filed within 25 calendar days after the six months following the end of the tax year<\/strong><\/b> (normally by 25 July). It is one of the most important formalities for any commercial company in Spain.<\/li>\n
    • Declaration of Transactions with Third Parties (Form 347)<\/strong><\/b>: Companies that have carried out transactions with third parties for an amount greater than 3,005.06 euros during the year must file this declaration before 28 February of the following year. It is an informative form that helps the Inland Revenue to control transactions between companies and professionals.<\/li>\n<\/ul>\n

      4. Obligations Relating to Employees<\/h2>\n

      If the company has employees, in addition to the IRPF withholdings<\/strong><\/b> already mentioned, it must comply with other tax and labour obligations:<\/p>\n

        \n
      • Social Security contributions<\/strong><\/b>: The company is obliged to pay the Social Security contributions of its employees on a monthly basis. This includes both the employee’s share and the company’s share. These contributions are submitted electronically through the Social Security’s RED system.<\/li>\n
      • Annual Summary of Withholdings (Form 190)<\/strong><\/b>: At the end of the year, the company must submit a summary of all the personal income tax withholdings made on its employees and professionals using form 190<\/strong><\/b>.<\/li>\n<\/ul>\n

        5. Other Taxes and Obligations<\/h2>\n

        In addition to the aforementioned obligations, companies must take into account the following formalities:<\/p>\n

          \n
        • Tax on Economic Activities (IAE)<\/strong><\/b>: This tax is only payable by companies whose turnover exceeds one million euros. If the company is subject to IAE, it must register and declare using form 840<\/strong><\/b>. This obligation does not usually apply in the first year of activity.<\/li>\n
        • Documented legal acts (Form 600)<\/strong><\/b>: If the company has incorporated its company or has formalised any act that requires registration (for example, the purchase of real estate), it must pay this tax and file form 600<\/strong><\/b>.<\/li>\n<\/ul>\n

          6. Additional First Year Requirements<\/h2>\n

          The first year of a company’s activity also requires certain additional requirements:<\/p>\n

            \n
          • Obtaining a Digital Certificate<\/strong><\/b>: In order to make telematic filings of tax returns and other formalities with the Tax Agency, the company must obtain a digital certificate.<\/li>\n
          • Filing of Annual Accounts<\/strong><\/b>: Companies must file their annual accounts with the Mercantile Register, which include the balance sheet, profit and loss account, and the annual report explaining the company’s activities.<\/li>\n<\/ul>\n

            7. Tax Incentives for New Companies<\/h2>\n

            New companies in Spain are eligible for tax incentives<\/strong><\/b>, such as reductions in the corporate tax rate, reductions in social security contributions and other tax benefits designed to encourage entrepreneurship. It is important that companies are aware of these incentives and make use of them during their first year.<\/p>\n

            Complying with all tax obligations<\/strong><\/b> is essential to ensure the smooth running of your business. From quarterly VAT and withholding tax returns to annual corporate tax filings, every step is essential to avoid penalties and ensure your business continues to thrive.<\/p>\n

            At Gutierrez Pujadas & Partners<\/strong><\/b>, we understand that taxation can be complicated, especially during the first year of business. That’s why we offer a personalised tax consultancy<\/strong><\/b> service, designed to help you meet all your obligations efficiently. Contact us today<\/strong><\/b> to receive expert advice and ensure your business gets off on the right foot.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Starting a business in Spain involves complying with a series of tax obligations from the moment the company begins its activity. These obligations are essential to avoid penalties and ensure that the company complies with the law. Below are the main tax obligations that every company should be aware of during its first year of […]<\/p>\n","protected":false},"author":5,"featured_media":3752,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nTax Obligations Every Company Should Know in its First Year in Spain - Guti\u00e9rrez Pujadas & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gpasoc.com\/en\/tax-obligations-every-company-should-know-in-its-first-year-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Obligations Every Company Should Know in its First Year in Spain - Guti\u00e9rrez Pujadas & Partners\" \/>\n<meta property=\"og:description\" content=\"Starting a business in Spain involves complying with a series of tax obligations from the moment the company begins its activity. 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