Accounting keeps track of what your company earns, spends, owns and owes. Tax filing uses those records to report your business’s tax obligations. A Spanish company needs both, throughout the year and at year-end.
We handle company bookkeeping and recurring tax returns, reconcile your records and explain the figures. Corporate income tax, annual accounts and reception of electronic tax-office notifications are quoted separately, so you can see exactly what you are paying for.
The regular accounting engagement covers the day-to-day records and recurring tax filings agreed for your company’s activity. We confirm the applicable returns, reporting frequency and document deadlines before starting.
These are distinct from the regular bookkeeping and recurring tax-filing service:
Registry and government administrative fees are included in the price of the relevant service; they are not charged as separate extras. The company’s tax payments remain its own liabilities.
Tell us about the company’s activity, approximate monthly invoice volume, bank accounts, currencies, employees and international transactions. We confirm the regular accounting fee, the separately priced services and any initial catch-up work before you commit.
Start with the opening records, shareholder funding, bank information and tax registrations. We organise the accounting from the first transactions and agree when the activity and regular filings begin.
Company formation in SpainWe review your current position, agree a handover date and request the opening balances, ledgers, previous returns and outstanding matters from your existing adviser. Any missing periods or corrections are scoped before work starts.
Discuss an accounting handoverA clear routine keeps records complete and gives us time to resolve questions before a filing deadline.
We review your business, confirm the engagement and identify the returns, reporting dates, authorisations and separately quoted services you need.
Send sales and purchase invoices, bank statements and other supporting records through the agreed secure channel. We set a regular document deadline with you.
We record the transactions, reconcile the bank accounts and raise queries about missing invoices, unusual movements or the business purpose of an expense.
We calculate the relevant figures and confirm any information, approval or payment arrangements needed before submission. Tax due and our service fee are separate amounts.
We submit the agreed returns, share filing evidence and provide the agreed financial reports. The next cycle starts with an up-to-date list of documents and open items.
Invoices issued and received, statements for every business bank account, payment-platform reports, loan and asset details, relevant contracts, and an explanation of unusual transactions. Payroll, inventory and overseas activity may require additional records.
For an existing company, we also request previous tax returns, accounting exports, the latest trial balance, annual accounts and any open tax-office correspondence. Share sensitive records through the secure channel agreed with your account manager.
Use the agreed digital document workflow and let our team maintain the Spanish accounting records. You do not need to understand a bookkeeping platform to keep us supplied with the right evidence.
See how Tempo supports the workflowIf your company already uses Xero or QuickBooks, we review the product, configuration and data needed for Spanish accounting and filing. Any integration and its cost are defined in the accounting quote.
Xero and QuickBooks support in SpainSoftware helps organise information; the Spanish accounting treatment and tax returns still need to match your actual transactions. A foreign platform alone does not establish compliance with Spanish filing requirements.
The filing list depends on your activity, registrations, customers, suppliers and payments. Not every company files every form, and the company’s obligations are different from its shareholders’ personal taxes.
Modelo 303 reports VAT, usually quarterly or monthly depending on the regime. Modelo 390 is an annual VAT summary where required; exemptions apply. Intra-EU transactions may also require Modelo 349.
VAT obligations in SpainPayments to employees or certain professionals may require Modelo 111 and the annual Modelo 190. Rent subject to withholding may require Modelo 115 and the annual Modelo 180.
Company tax formsModelo 200 is the annual corporate income tax return. Instalment payments through Modelo 202 may also apply. The annual return is a separately quoted service; we confirm any other corporate-tax work in your proposal.
Corporate tax in SpainTransactions with non-residents, certain third-party operations and specific sectors can bring additional returns, such as Modelos 216/296 or 347. We identify the obligations that actually apply to your company.
Company tax formsFiling and direct-debit deadlines are not always the same. We agree your document cut-off dates in advance and use the current official calendar rather than one blanket deadline for all forms.
AEAT taxpayer calendarAn annual corporate tax return goes to the Tax Agency. Annual accounts go to the Mercantile Registry. Keeping the books throughout the year supports both, but one filing does not replace the other.
A Spanish subsidiary, a branch and a foreign company with a Spanish VAT registration do not have identical obligations. We review the legal structure and actual activity before deciding which Spanish records and returns are needed.
VAT depends on what is supplied, where the transaction is located and the customer’s status. Cross-border services, goods, imports and online sales need their own analysis.
VAT registration for foreign businessesWe can agree management reports, currency handling and group reporting alongside the local Spanish books. Group reporting requirements and additional work are defined in the quote.
Discuss your reporting requirementsNIF and census changes, VIES/ROI, EORI, payroll, Social Security, inspections, historical corrections and specialised advice are assessed against your needs and quoted where required. They are not automatically included simply because we keep the company’s books.
Our accounting and tax team works with the legal and payroll departments when a company’s questions cross into employment, company administration or international business.
Germán AlonsoSenior Accountant | Tax AdvisorTenerife
Germán brings over 25 years of accounting and tax experience, including company compliance and non-resident taxation.
“The accounting team has done an excellent job preparing the Spanish tax return yet again. Thank you German for your enlightenment in this and your attention to detail.”
Marcel López, Financial Systems Expertise, S.L.
Víctor PérezSenior Accountant | Tax AdvisorTenerife
Víctor has over 15 years of experience in accounting, financial management and tax compliance for businesses.
“Our Account Manager, Victor Perez, is delightful to deal with, always dutiful commited to help us and to make sure all our accounting is diligently dealt on time. I truly trust their work.”
Sofia Araujo, Easy Talk, S.L.
Aarón SánchezSenior Accountant | Tax AdvisorTenerife
Aarón works with Xero, QuickBooks and Spanish accounting systems, helping organise client onboarding, invoicing, tax work and accounting closings.
“Aaron Tenoury has been great to work with. He navigated us though the VeriFactu / SII requirements, has been assisting with the accounting as well as helped with the responses to Agencia Tributaria. Always ready to help”
Mykyta Antonov, Old Press, S.L.
Client review excerpts
“We have worked with Strong Law for several years and they have always demonstrated their expertise, values, and above all, a high level of customer service, understanding their needs and seeking alternatives.”
“Now we're set up and I can continue using Xero as always and they handle the rest.”
This page focuses on company accounting. Self-employed professionals and individuals have different tax obligations.
The regular engagement covers the company bookkeeping and recurring tax filings specified in your quote. Corporate income tax, annual accounts and reception of electronic tax-office notifications are quoted separately. Registry and government administrative fees are included in the relevant service price. Tax owed by the company is not a service fee.
Service and feesThe quote depends on transaction volume, activity, bank accounts, currencies, employees, international business and reporting needs. We identify the regular fee, separately priced services and any initial catch-up work before starting. Send us a short description of the business for a proposal.
Request an accounting quoteYes. We agree the handover date and responsibility for each period, request the accounting records and prior returns, and check for outstanding filings or queries. The aim is continuity, with any historical corrections identified and scoped separately.
Discuss an accounting handoverThe routine document exchange and accounting work can be organised digitally. We agree how you will provide invoices, bank statements and explanations, and confirm any authorisations needed for filing. Sending complete records on time remains important.
See how Tempo supports the workflowWe can assess your existing setup and the information needed for Spanish accounting and tax returns. Any integration is agreed under the accounting quote. Your reporting and software requirements should be reviewed before assuming that an international platform covers Spanish obligations.
Xero and QuickBooks support in SpainThere is no single list for every SL. VAT, withholding, corporate income tax and information returns depend on the company’s registrations and transactions. We establish the relevant list at onboarding and review it when your activity changes. The company’s returns are distinct from a shareholder’s personal tax return.
Company tax formsMany quarterly returns fall in April, July, October and January, but exact deadlines vary by form and payment method. Quarterly VAT is generally due within the first 20 days of the following month, with the fourth quarter generally due by 30 January. The annual corporate tax return is generally due within 25 calendar days after six months have passed from the tax year-end. Holidays and earlier direct-debit deadlines must also be checked.
Tax filing calendarNo. The corporate tax return reports the company’s tax position to the Tax Agency. Annual accounts disclose its financial position and are deposited at the Mercantile Registry. Both are separately quoted services, and filing one does not satisfy the other obligation.
Year-end accounts are a separate obligationHaving no sales does not automatically remove bookkeeping, corporate-tax or annual-accounts obligations. The filings depend on the company’s legal and tax status; some periodic obligations can change when an activity ceases. We review the registered position before deciding what remains due.
Discuss your company’s accountingA full invoice generally needs the issue date, sequential number within its series, supplier and customer identification where required, a description of the transaction, taxable amounts and the applicable VAT treatment. Exemptions and reverse-charge cases require the relevant information. Corrections should use the appropriate rectifying procedure, rather than deleting issued invoices.
Invoice requirementsAn expense deduction and a VAT deduction are different questions. A business expense needs an appropriate business purpose, accounting treatment and supporting evidence. For VAT deduction, a simplified invoice must meet the additional requirements, including the recipient’s NIF and address and a separately stated VAT amount. Requesting a full company invoice is usually the clearest practical approach.
Invoice requirementsNo. The treatment depends on whether you supply goods or services, the place-of-supply rules, the customer’s status and the evidence available. Many cross-border business services are outside the scope of Spanish VAT, while other transactions have different rules. An overseas customer or a VIES number alone does not settle every case.
VAT obligations in SpainThe company must be able to substantiate the business purpose and meet the applicable accounting and tax conditions. Keep suitable invoices, the reason for the trip or meeting, and payment records. Personal expenditure is not a company deduction simply because the company paid for it. VAT recoverability must be assessed separately.
Practical accounting supportNo. The corporate-tax limit of 1% of net turnover concerns qualifying hospitality and gifts for customers or suppliers, not every sales or marketing cost. Advertising, staff expenses and other business expenditure require their own classification and evidence. We review the actual expense before deciding the tax treatment.
Corporate tax in SpainWe offer reception and processing of electronic tax-office notifications as a separately quoted service. We agree the authorisation, monitoring arrangements and what happens when a notice arrives. A digital certificate by itself does not mean someone is monitoring the company’s inbox, and responses to inspections or complex proceedings need their own scope.
Digital certificatesNo. SII concerns electronic VAT record reporting for taxpayers within its scope. VeriFactu relates to invoicing-software requirements, while business-to-business electronic invoicing has a separate framework. We assess the company’s regime and software and help plan for applicable future requirements using current official guidance.
AEAT guidance on VeriFactuCompany bookkeeping does not automatically include payroll, Social Security work or a director’s or shareholder’s personal tax returns. These involve different obligations and service scopes. We can coordinate the relevant departments and quote for the additional work required.
Payroll and hiringNo. VAT generally applies in mainland Spain and the Balearic Islands; the Canary Islands, Ceuta and Melilla have different indirect-tax systems. The Basque Country and Navarra may also involve their own tax authorities and rules. We review the business location and transactions before setting the filing requirements.
Discuss your company’s accountingBookkeeping and preparing accounts are different from an independent statutory audit. An audit may be required because of the company’s size, circumstances or other legal requirements. We assess whether it applies and coordinate the records where needed; an audit is not automatically included in the accounting engagement.
Practical accounting supportSome businesses need customs, statistical, property, sector-specific or environmental reporting in addition to ordinary accounting and tax returns. These obligations depend on the activity and any official requests; they do not apply to every company. We identify relevant matters and agree the appropriate specialist support.
Government complianceSend us your activity, company structure, approximate monthly invoice volume, current software and whether you are starting up or changing accountant. We will prepare a clear proposal for the accounting and any additional services you need.
Discuss your company’s accounting