The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Economic Activities Manual.Fiscal duties of employers and resident professionals in Spanish territory

    
 
 
  1. Introduction
  2. 1.Tax register declaration, forms 036 or 037
    1. 1.1 Tax registration declaration.NIF request
      1. 1.1.1 When
      2. 1.1.2 Where
    2. 1.2 Modification and deregistration declaration
      1. 1.2.1 When
      2. 1.2.2 Where
    3. 1.3 Summary of documentation accompanying form 036
    4. 1.4 Form 039
    5. 1.5 Form 034
    6. 1.6 Economic Operators Registration and Identification Number - EORI
  3. 2.Trade Income Tax
    1. 2.1 Forms
      1. 2.1.1 When
      2. 2.1.2 Where
      3. 2.1.3 Classification of activities
  4. 3.Personal Income Tax
    1. 3.1 Incompatibility between regimes
    2. 3.2 Waiver
    3. 3.3 Exclusion
    4. 3.4 Normal direct assessment
      1. 3.4.1 To whom is it applicable?
      2. 3.4.2 Estimate of net income
      3. 3.4.3 Accounting and registration obligations
    5. 3.5 Simplified direct assessment
      1. 3.5.1 To whom is it applicable?
      2. 3.5.2 Estimate of net income
      3. 3.5.3 Accounting and registration obligations
      4. 3.5.4 Table of simplified depreciation
    6. 3.6 Objective assessment
      1. 3.6.1 To whom is it applicable?
      2. 3.6.2 Estimate of net income
      3. 3.6.3 Accounting and registration obligations
    7. 3.7 Instalments
    8. 3.8 Annual Income Tax return
  5. 4.Corporation Tax
    1. 4.1 Tax period and accrual
      1. 4.1.1 Settlement structure
    2. 4.2 Gross tax base
    3. 4.3 Tax rate and full tax liability
    4. 4.4 Double taxation treatment
      1. 4.4.1 Exemption
      2. 4.4.2 Deductions for double taxation
    5. 4.5 Discounts
    6. 4.6 Deductions to incentivise certain activities
    7. 4.7 Tax withheld and account deposits
    8. 4.8 Instalments
      1. 4.8.1 Payment by instalments
      2. 4.8.2 Payment by instalments forms
      3. 4.8.3 Means of filing
      4. 4.8.4 Filing period
    9. 4.9 Declaration
      1. 4.9.1 Filing period
      2. 4.9.2 Self-assessment forms
      3. 4.9.3 Means of filing
    10. 4.10 Accounting and registration obligations
  6. 5.Value Added Tax
    1. Non-taxable activities and activities exempt from VAT
    2. 5.2 Tax regimes
    3. 5.3 General regime
      1. 5.3.1 To whom is it applicable?
      2. 5.3.2 What does it consist in?
      3. 5.3.3 Self-assessment forms
      4. 5.3.4 Means of filing
      5. 5.3.5 Formal obligations
    4. 5.4 Simplified special regime
      1. 5.4.1 To whom is it applicable?
      2. 5.4.2 What does it consist in?
      3. 5.4.3 Settlement
      4. 5.4.4 Self-assessment forms
      5. 5.4.5 Formal obligations
    5. 5.5 Special regime for the equivalence surcharge
      1. 5.5.1 To whom is it applicable?
      2. 5.5.2 What does it consist in?
      3. 5.5.3 Self-assessment forms
      4. 5.5.4 Formal obligations
      5. 5.5.5 Start or cessation of activities under the special regime
    6. 5.6 Special regime for agriculture, livestock farming, and fishing (REAG and P)
      1. 5.6.1 To whom is it applicable?
      2. 5.6.2 What does it consist in?
      3. 5.6.3 Self-assessment forms
      4. 5.6.4 Formal obligations
    7. 5.7 Special cash-based regime
      1. 5.7.1 To whom is it applicable?
      2. 5.7.2 To which operations does it apply?
      3. 5.7.3 What is the cash criterion regime?
      4. 5.7.4 Self-assessment forms
      5. 5.7.5 Formal obligations
    8. 5.8 Intra-community operations
    9. 5.9 Invoices
      1. 5.9.1 Obligation to invoice
      2. 5.9.2 Requirements
      3. 5.9.3 Delivery times and invoicing
      4. 5.9.4 Corrective invoices
      5. 5.9.5 Electronic invoicing
      6. 5.9.6 Simplified invoices
      7. 5.9.7 Preservation of invoices or substitute documents
    10. 5.10. What is the Immediate Supply of Information (SII)?
      1. 5.10.1 To whom is it applicable?
      2. 5.10.2 What does it consist in?
      3. 5.10.3 Benefits of the system
  7. 6.Excise and Environmental Duties
    1. 6.1 Excise Duties
      1. 6.1.1 Special Manufacturing Taxes
        1. 6.1.1.1 Self-assessments, declarations of operations and requests for refunds
        2. 6.1.1.2 Circulation documents
        3. 6.1.1.3 Accounting
      2. 6.1.2 Special Electricity Tax
      3. 6.1.3 Special Carbon Tax
      4. 6.1.4 Special Tax on Certain Means of Transport
    2. 6.2 Environmental Duties
      1. 6.2.1 Tax on the value of electricity generation
      2. 6.2.2 Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power
      3. 6.2.3 Tax on the storage of spent nuclear fuel and radioactive waste in centralised facilities
      4. 6.2.4 Tax on fluorinated greenhouse gases
      5. 6.2.5 Tax on the Value of the Extraction of Gas, Oil and Condensates
  8. 7.Other Tax Obligations.Retentions
    1. 7.1 Table.List of withholding rates (percentage)
    2. 7.2 Withholdings and payment on account of earned income, economic activities, prizes, and certain income allocations.Tax Forms 111 and 190
    3. 7.3 Withholdings for leasing property.Tax Forms 115 and 180
    4. 7.4 Withholdings of movable assets.Tax Forms 123 and 193
  9. 8.Information returns.
    1. 8.1 Annual declaration of participants and contributions to pension plans.Form 345
    2. 8.2 Annual declaration of transactions with third parties.Form 347
  10. 9.Ways of filing returns
    1. 9.1 Taxpayers filing online with an electronic certificate
  11. 10.Electronic administration in the Tax Agency
    1. 10.1 Taxpayers obliged to communicate electronically with Administration
    2. 10.2 Electronic identification and signature systems
      1. 10.2.1 Electronic certificate
        1. 10.2.1.1 Types of electronic certificate
        2. 10.2.1.2 Electronic certificate life cycle
        3. 10.2.1.3 Documentation to prove identity
      2. 10.2.2 Electronic ID (DNIe)
      3. 10.2.3 CL@VE PIN system
        1. 10.2.3.1 Registration in the Cl@ve PIN system
        2. 10.2.3.2 Obtaining a Cl@ve PIN
      4. 10.2.4 Reference Number.RENØ Service
        1. 10.2.4.1 How is the reference number obtained
        2. 10.2.4.2 Who can use the RENØ Service
  12. 11.Electronic notifications
    1. 11.1 Voluntary subscription for electronic notifications
    2. 11.2 Compulsory electronic notifications - NEO
  13. 12.Online solutions - New technologies
    1. 12.1 iCalendar
    2. 12.2 Collating documents - Secure Verification Code (CSV)
    3. 12.3 Subscription to notifications from the Tax Agency
      1. 12.3.1 Information notices
      2. 12.3.2 Notification notices
  14. 13.Apps for mobile devices
    1. 13.1 APP - AEAT
    2. 13.2 APP - Cl@ve PIN
  15. 14.Social networks - Other immediate communication systems
    1. 14.1 Twitter
    2. 14.2 Chat
    3. 14.3 YouTube

Print

Printing may take several minutes depending on the amount of information.

Select the information you wish to print:

You can cancel the printing at any time.

Please wait while all the pages that make up the document are compiled.

Compiling sections

The compilation of pages has been stopped.It was not possible to complete the print view.

Cancel

Preview

Print

Continue

Completed

Compiling:

4.10 Obligaciones contables y registrales

   
  1. La Ley establece para los empresarios, cualquiera que sea su forma, individual o societaria, la obligación de llevar la contabilidad conforme a lo previsto en el Código de Comercio o con lo establecido en las normas por las que se rigen. El Código de Comercio obliga a llevar dos libros contables:

    • El libro diario.

      En el que se anota cronológicamente, día a día, el importe de todas las operaciones realizadas en desarrollo de la actividad empresarial. También puede realizarse anotación conjunta de los totales de las operaciones por períodos no superiores al mes, su detalle se registra en libros o registros concordantes. 

    • El libro de inventarios y cuentas anuales.

      Este libro debe abrirse con el balance inicial detallado de la empresa (primer estado contable ), transcribiendo con una periodicidad al menos trimestral, con sumas y saldos, los balances de comprobación (segundo estado contable). En él han de asentarse anualmente el inventario de cierre del ejercicio (tercer estado contable ) y las cuentas anuales (último estado contable).

      El último estado contable, al cierre de cada ejercicio contiene las cuentas anuales: balance, cuenta de pérdidas y ganancias, estados de cambio en el patrimonio neto, estados de flujo de efectivo y la memoria. Las cuentas anuales son el instrumento contable más importante para el IS, ya que sirven de partida para la configuración de su BI.

    Además de los libros de llevanza obligatoria se podrán llevar de forma voluntaria, los libros y registros según el sistema contable adoptado, o la naturaleza de su actividad. 

    Por otra parte, se establece la obligación de llevar y legalizar ciertos “libros societarios”: libro de actas, libro de acciones nominativas en las sociedades anónimas y comanditarias por acciones, libro registro de socios en las sociedades de responsabilidad limitada. 

    Legalización de los libros contables: los libros obligatorios en formato papel o digital en soporte informático se legalizan en el Registro Mercantil del domicilio social de la entidad en los 4 meses siguientes a la fecha de cierre del ejercicio (30 de abril para ejercicios que coinciden con el año natural). 

    La legalización se podrá realizar en papel, presentación digital (CD o DVD) o por Internet con certificado electrónico. 

    Conservación de los libros: la Ley General Tributaria (LGT) impone el deber de conservar los libros relativos al negocio, debidamente ordenados, durante 6 años, desde su último asiento, salvo que una norma exija otro plazo. El plazo de conservación se aplica igualmente en caso de cese del empresario. En caso de disolución de la sociedad, el deber de conservación recae sobre los liquidadores.

    Asimismo, la LGT y el Código de Comercio exigen la conservación de la correspondencia, documentación y justificantes del negocio durante 6 años, desde el día en que se cierran los libros con los asientos que justifican.

  • RSS
  • Site map
  • Accessibility
  • Help