Accounting for the Self-Employed
Your first month as an autónomo: building usable records
Organise income, invoices and expenses from the first month of self-employment.
Read articleTax & Development / Knowledge library
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Accounting, tax and practical decisions for businesses and individuals in Spain. 130 articles across 26 areas.
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Accounting for the Self-Employed
Autónomo expenses: assemble the evidence before asking about deductions
Prepare invoices and business evidence for a review of self-employed expenses.
Read articleAccounting for the Self-Employed
Foreign clients and payment platforms: reconcile the full freelance sale
Track international freelance revenue separately from platform fees and payouts.
Read articleAccounting for the Self-Employed
Changing your autónomo accountant without losing the record trail
Plan an orderly handover of self-employed books and tax filing evidence.
Read articleAccounting for the Self-Employed
No new clients: accounting during a pause in self-employment
Distinguish a quiet trading period from formally ending an autónomo activity.
Read articleAccounting for SL Companies
Why an SL bank statement is not a set of company accounts
Understand the records needed beyond the bank account of a Spanish limited company.
Read articleAccounting for SL Companies
Owner payments and an SL: give every transfer a clear purpose
Separate shareholder transactions from the ordinary finances of a Spanish company.
Read articleAccounting for SL Companies
Who really owes your SL money? Reviewing customer balances
Reconcile company receivables before deciding how to manage overdue invoices.
Read articleAccounting for SL Companies
Moving an SL to a new accountant: transfer the balances and their evidence
Prepare a corporate accounting handover that supports reliable opening figures.
Read articleAccounting for SL Companies
An SL online shop: reconcile orders, refunds and stock
Build company records that connect online sales channels with settlements and inventory.
Read articleVAT and Tax Withholding
Before an IVA return: checks that make the calculation meaningful
Check invoices and transaction records before preparing a Spanish VAT return.
Read articleVAT and Tax Withholding
VAT on overseas services: start with the supply, not the address
Identify the facts needed to analyse Spanish VAT on services to foreign customers.
Read articleVAT and Tax Withholding
IRPF withholding on a professional invoice: coordinate both sides
Clarify the evidence and responsibilities behind withholding on Spanish professional fees.
Read articleVAT and Tax Withholding
Office rent in Spain: review VAT and withholding separately
Check the lease and supporting evidence before processing commercial rent invoices.
Read articleVAT and Tax Withholding
Incorrect VAT on an invoice: correct the record without erasing it
Prepare an evidence trail for invoice corrections and possible VAT return adjustments.
Read articlePersonal Income Tax Returns
Renta WEB: review the Spanish tax draft before accepting it
Check the completeness of your IRPF draft against your own annual records.
Read articlePersonal Income Tax Returns
Your first Spanish income tax return after an international move
Prepare residence and income information before deciding how to file after moving to Spain.
Read articlePersonal Income Tax Returns
Individual or joint Renta: compare the household on complete facts
Assess the available Spanish family filing options using complete income information.
Read articlePersonal Income Tax Returns
Employment plus autónomo income: preparing one coherent annual return
Bring salary and self-employed records together for your Spanish personal income tax review.
Read articlePersonal Income Tax Returns
Foreign broker statements: what your Spanish income tax review needs
Collect transaction and tax evidence from an overseas broker before preparing IRPF.
Read articleCorporate Income Tax
Accounting profit and Spanish corporation tax: explaining the bridge
Understand why an SL taxable base can differ from its accounting result.
Read articleCorporate Income Tax
Company expenses: why booking a cost does not settle its tax treatment
Prepare evidence for a review of potentially non-deductible SL expenses.
Read articleCorporate Income Tax
Tax losses carried forward: verify the history before using the balance
Check the origin and available amount of negative Spanish corporate tax bases.
Read articleCorporate Income Tax
An inactive SL and corporate tax: no sales does not mean no filing
Review the corporate tax position of an inactive or pre-trading Spanish company.
Read articleCorporate Income Tax
Prepare an SL corporate tax estimate before the year closes
Build a documented pre-closing review using actual transactions and realistic forecasts.
Read articleYear-End Closing and Annual Accounts
Closing an SL financial year: a practical evidence-led plan
Organise the checks needed before preparing the annual accounts of a Spanish company.
Read articleYear-End Closing and Annual Accounts
Annual accounts in Spain: preparation, approval and filing are separate steps
Understand the corporate sequence for an SL annual accounts process.
Read articleYear-End Closing and Annual Accounts
The memoria: information a balance sheet cannot explain
Gather the narrative and supporting information needed for an SL annual accounts notes document.
Read articleYear-End Closing and Annual Accounts
Legalising books and depositing annual accounts: two different registry tasks
Distinguish company book legalisation from the annual accounts filing process.
Read articleYear-End Closing and Annual Accounts
Late invoices and post-closing events: decide what the accounts need
Assess prior-period errors and events after year-end using dated evidence.
Read articleSelf-Employment and Company Formation
Before becoming an autónomo: prepare the facts behind registration
Organise the activity and identification information needed to start self-employment in Spain.
Read articleSelf-Employment and Company Formation
Autónomo or SL? Compare risk, ownership and cash needs first
Evaluate a Spanish business structure using the realities of your proposed activity.
Read articleSelf-Employment and Company Formation
Creating an SL: decisions to make before the notary appointment
Prepare founder, ownership and management decisions before incorporating a Spanish company.
Read articleSelf-Employment and Company Formation
CIRCE and the DUE: review what the electronic process is actually sending
Check the completed registration information and follow each outcome through CIRCE.
Read articleSelf-Employment and Company Formation
After registration: prepare the business before the first customer invoice
Connect new business registrations with invoicing, records and ongoing responsibilities.
Read articlePayroll and Employment Administration
Hiring your first employee in Spain: prepare before work starts
Organise employer registration, employment terms and the information needed for a first hire.
Read articlePayroll and Employment Administration
Reading a nómina: gross pay, take-home pay and employer cost
Distinguish employee earnings, deductions and the full cost of Spanish payroll.
Read articlePayroll and Employment Administration
Part-time employment: make the working-time record usable for payroll
Coordinate part-time contract terms, actual hours and payroll information in Spain.
Read articlePayroll and Employment Administration
Bonuses, salary changes and absences: report payroll events before calculation
Build a reliable monthly handover of employment changes to the payroll process.
Read articlePayroll and Employment Administration
Ending employment: documents needed for the final settlement
Prepare a complete record for assessing the final payroll and finiquito in Spain.
Read articleInternational and Non-Resident Tax
Spanish tax residence: building an evidence file
Assess the evidence needed to review Spanish tax residence.
Read articleInternational and Non-Resident Tax
Spanish income earned by a nonresident: where IRNR starts
Identify Spanish income requiring a nonresident tax review.
Read articleInternational and Non-Resident Tax
Foreign income and double taxation: preparing the analysis
Prepare treaty and foreign tax evidence for a double taxation review.
Read articleInternational and Non-Resident Tax
Moving to Spain while owning a foreign company
Review the tax questions raised by an overseas business after relocation.
Read articleInternational and Non-Resident Tax
The tax document pack for changing your country of residence
Organise relocation records for Spanish tax analysis and returns.
Read articleTax Planning
A tax plan before moving to Spain: putting decisions in order
Plan relocation decisions before significant transactions take place.
Read articleTax Planning
Salary or dividends from a Spanish SL: comparing the real options
Compare owner payments using their legal basis and cash consequences.
Read articleTax Planning
A business tax calendar that supports cash planning
Connect expected tax payments with a practical business cash forecast.
Read articleTax Planning
Year end spending: does the investment make business sense?
Assess purchases and investment without confusing tax effects with business value.
Read articleTax Planning
Comparing tax scenarios without false precision
Evaluate the assumptions behind a tax scenario before choosing a structure.
Read articleTax Notices and Inspections
A notice from Hacienda: the first steps before responding
Understand a Spanish tax notice and organise a supported response.
Read articleTax Notices and Inspections
Proving a business expense when the tax authority asks
Assemble evidence showing what an expense was and why the business incurred it.
Read articleTax Notices and Inspections
A limited tax check in Spain: preparing a coherent response
Organise records and explanations for a comprobación limitada.
Read articleTax Notices and Inspections
Preparing your team and records for a Spanish tax inspection
Coordinate a business response to a tax inspection using controlled evidence.
Read articleTax Notices and Inspections
A proposed tax adjustment or a final decision: what to check
Distinguish tax procedure documents and assess the appropriate response.
Read articleManagement Reporting and Financial Control
The monthly management report an owner can actually use
Define a monthly reporting pack that supports business decisions.
Read articleManagement Reporting and Financial Control
Profit without cash: finding the cause of a funding gap
Explain the difference between reported profit and available business cash.
Read articleManagement Reporting and Financial Control
Project profitability: seeing the margin behind the invoice
Measure project income and costs consistently without counting them twice.
Read articleManagement Reporting and Financial Control
Budget versus actual: explaining the variance before reacting
Use consistent budget comparisons to identify practical management actions.
Read articleManagement Reporting and Financial Control
Receivables reporting that helps the business get paid
Organise customer debt records and realistic expectations of cash collection.
Read articleExternal Audit of Annual Accounts
Does your Spanish company need an audit of its annual accounts?
Check the grounds for an annual accounts audit separately from bookkeeping.
Read articleExternal Audit of Annual Accounts
Getting ready for an independent audit of annual accounts
Prepare verifiable records and coordinate work with the external auditor.
Read articleExternal Audit of Annual Accounts
Choosing an independent auditor: what to ask about the proposal
Assess auditor authorisation independence and the scope of the engagement.
Read articleExternal Audit of Annual Accounts
Reading an audit report on Spanish annual accounts
Understand what the audit opinion covers and why qualifications matter.
Read articleExternal Audit of Annual Accounts
When a voluntary accounts audit may help an owner
Choose an appropriate review format for the purpose of voluntary assurance.
Read articleInternal Audit and Controls
Internal controls for a small company: where to begin
Map business risks to practical controls with clear responsibilities.
Read articleInternal Audit and Controls
Purchasing and payments: controlling the full transaction chain
Check supplier orders delivery approval and payment as one connected process.
Read articleInternal Audit and Controls
Bank reconciliations and access: controlling business cash
Organise independent bank reconciliation and review payment permissions.
Read articleInternal Audit and Controls
Inventory counts: connecting the warehouse with the accounts
Check stock existence movement and condition through practical internal procedures.
Read articleInternal Audit and Controls
An internal audit report that leads to completed improvements
Turn control findings into an action plan with verifiable closure.
Read articleGroup Financial Consolidation
When a company group needs consolidated accounts
Identify group boundaries and the basis for preparing consolidated accounts.
Read articleGroup Financial Consolidation
Why consolidated accounts are more than added company balances
Understand eliminations and alignment when combining group financial information.
Read articleGroup Financial Consolidation
The group consolidation pack: what to request from each company
Organise consistent financial data and intercompany reconciliations for consolidation.
Read articleGroup Financial Consolidation
Including a foreign subsidiary in Spanish group reporting
Prepare comparable foreign subsidiary information for group consolidation.
Read articleGroup Financial Consolidation
Consolidated accounts and a corporate tax group: different questions
Distinguish financial consolidation management summaries and the tax group regime.
Read articlePre-Acquisition Due Diligence
Buying a business: defining the due diligence scope
Set transaction review priorities according to the proposed purchase structure.
Read articlePre-Acquisition Due Diligence
Quality of earnings: testing the profit a buyer is paying for
Distinguish recurring business performance from exceptional or unsupported earnings.
Read articlePre-Acquisition Due Diligence
Net debt and working capital: definitions that change a deal price
Prepare transaction definitions and financial calculations that affect the purchase price.
Read articlePre-Acquisition Due Diligence
Tax due diligence when buying a Spanish company
Define a tax review that identifies evidence gaps without promising a debt free target.
Read articlePre-Acquisition Due Diligence
Preparing a business for sale: building a reliable seller data pack
Reduce negotiation uncertainty through consistent and verifiable seller information.
Read articleBusiness Valuation
Valuing a Spanish business before a sale: define the deal first
Prepare the scope of a business valuation before selling.
Read articleBusiness Valuation
Business valuation methods: cash flows, comparables and assets
Compare approaches to valuing an operating Spanish business.
Read articleBusiness Valuation
Valuing an SL shareholding: ownership percentage is only the start
Understand the rights affecting the value of a stake in a Spanish SL.
Read articleBusiness Valuation
Normalising earnings before valuing a company
Identify supportable earnings adjustments in a Spanish company valuation.
Read articleBusiness Valuation
Investor valuation: build a forecast that can be challenged
Prepare valuation scenarios for discussions with an investor in Spain.
Read articleHolding Groups and Business Restructuring
Restructuring an existing group: diagnose the problem first
Assess whether an existing Spanish group needs restructuring.
Read articleHolding Groups and Business Restructuring
Reorganisation tax treatment: documenting the commercial purpose
Examine commercial reasons and tax conditions for an existing group reorganisation.
Read articleHolding Groups and Business Restructuring
Separating business activities inside an established group
Plan the separation of activities and assets within an existing Spanish group.
Read articleHolding Groups and Business Restructuring
Intercompany services and loans after a restructuring
Organise services and financing relationships within an existing group.
Read articleHolding Groups and Business Restructuring
Restructuring an established group before a sale or new investor
Prepare an existing group for a transaction with an outside partner.
Read articleProperty Tax Advisory
Buying property in Catalonia: budget the tax before paying a deposit
Prepare a tax budget before committing to a Catalan property purchase.
Read articleProperty Tax Advisory
Residential and commercial letting: which Spanish taxes need review?
Distinguish the tax obligations of different property letting activities.
Read articleProperty Tax Advisory
Selling Spanish property as a nonresident: seller and buyer paperwork
Prepare the tax and documentary steps for a nonresident property sale.
Read articleProperty Tax Advisory
Spanish reference value: why property tax may not follow the price
Check reference value and prepare evidence for a justified disagreement.
Read articleProperty Tax Advisory
Property in your own name or through an SL: compare the full lifecycle
Compare personal and corporate ownership of property in Spain.
Read articleBusiness Plans and Financing
A bank business plan: answer the repayment questions
Prepare a business plan for a Spanish bank financing discussion.
Read articleBusiness Plans and Financing
Cash flow planning: calculate the finance your business actually needs
Estimate financing needs through a business cash flow model.
Read articleBusiness Plans and Financing
Preparing an ICO financing request without assuming approval
Understand the preparation and decision process for ICO linked business finance.
Read articleBusiness Plans and Financing
Comparing bank finance offers for a Spanish business
Compare the total cost and contractual risk of business financing offers.
Read articleBusiness Plans and Financing
Testing a new business idea before borrowing
Assess a new project's viability before seeking debt finance.
Read articleFoundation Formation
Foundation or association in Catalonia: choose around purpose and governance
Assess whether a foundation fits a public interest initiative in Catalonia.
Read articleFoundation Formation
Establishing a Catalan foundation: organise the document route
Prepare the documents and decisions required to establish a foundation in Catalonia.
Read articleFoundation Formation
Foundation statutes and the patronat: design decisions that can work
Design practical governance rules for a Catalan foundation.
Read articleFoundation Formation
A foundation budget: prepare the finances before the first programme
Prepare a financial and accounting model for a new foundation.
Read articleFoundation Formation
Foundation donations and tax treatment: check before fundraising
Prepare donation records and tax communications for a foundation.
Read articleAssociation Formation
Registering an association in Catalonia: prepare a coherent file
Prepare the creation and registration of an association in Catalonia.
Read articleAssociation Formation
Association statutes: membership, meetings and leadership changes
Design workable governance rules for a Catalan association.
Read articleAssociation Formation
Nonprofit association: which tax questions still remain?
Identify the tax obligations of a new Spanish association.
Read articleAssociation Formation
Association fees, donations and paid events: organise income correctly
Organise the budget and income categories of a Spanish association.
Read articleAssociation Formation
After association registration: organise the first operating period
Plan the launch of a newly registered association in Catalonia.
Read articleNew Holding Company Structures
Creating a new holding company in Spain: when is a parent useful?
Assess whether forming a new parent company serves a clear business purpose.
Read articleNew Holding Company Structures
Founders of a new holding: agree rights before incorporation
Design ownership and governance for a newly formed Spanish holding company.
Read articleNew Holding Company Structures
Funding a new group: equity, loans and intercompany payments
Design the funding flows of a newly created holding structure.
Read articleNew Holding Company Structures
An international holding in Spain: residence and real functions
Plan the residence and functions of a new cross border holding structure.
Read articleNew Holding Company Structures
Launching a new holding company: registration and first transactions
Prepare a staged launch for a new Spanish parent and group.
Read articleInheritance and Related Tax Matters
Starting an inheritance file in Catalonia: the first decisions
Organise the initial inheritance file before signing or distributing assets.
Read articleInheritance and Related Tax Matters
Inheriting debts: questions to resolve before accepting
Investigate liabilities and discuss the form of acceptance with the succession adviser.
Read articleInheritance and Related Tax Matters
Inheriting a Barcelona property: connect ownership, value and administration
Prepare an inherited property file and distinguish the later procedures.
Read articleInheritance and Related Tax Matters
Cross-border inheritance: use one facts file for several countries
Coordinate succession documents without confusing applicable law and taxation.
Read articleInheritance and Related Tax Matters
Building an inheritance inventory that another professional can verify
Create an evidence-backed schedule of inheritance assets and obligations.
Read articleGifts and Donation Tax
Giving money to a relative in Catalonia: prepare the transfer first
Document a genuine cash gift before moving the money.
Read articleGifts and Donation Tax
Gifting Spanish property: assess both sides of the transaction
Review property-gift consequences for donor and recipient together.
Read articleGifts and Donation Tax
Giving bare ownership while retaining a usufruct: plan the rights first
Understand the operating arrangements behind a gift with retained usufruct.
Read articleGifts and Donation Tax
Receiving a gift from abroad: assemble one consistent evidence pack
Prepare a cross-border cash gift for Spanish tax and banking review.
Read articleGifts and Donation Tax
Family gift or family loan: make the repayment intention explicit
Choose documents that reflect whether family funding will be repaid.
Read articleLoan Agreements and Related Tax Matters
Interest-free family lending: make the repayment arrangement workable
Prepare a genuine family loan with clear payment evidence.
Read articleLoan Agreements and Related Tax Matters
Shareholder funding for an SL: connect the loan agreement with the accounts
Organise a shareholder loan without mixing company and personal transactions.
Read articleLoan Agreements and Related Tax Matters
Loan or equity for a Spanish SL: compare the full funding cycle
Compare repayable and equity funding against business needs and shareholder rights.
Read articleLoan Agreements and Related Tax Matters
Cross-border loans: align currency, interest and the payment evidence
Prepare international lending arrangements for Spanish financial and tax review.
Read articleLoan Agreements and Related Tax Matters
Repaying, extending or forgiving a loan: keep the events distinct
Document the balance and the basis for changing or ending a loan.
Read article