Out tax consultancy services focus on the proper and on time planning, preparation and filling of all kind of taxes for companies, SMEs and freelancers. We are equally specialized in comprehensive advice to company groups through their tax consolidation in terms of Direct Taxation (IS-CT) and Indirect Taxation (IVA-VAT).
Preparation and filling of Individual Taxes
In the field of tax consultancy we must mention the following services related to the preparation and filling of individual taxes:
- Entrepreneurs and professionals registration. Models 036 and 037
- Registration for the Business Tax (IAE). Models 036 and 840.
- Obtainment of the NIF, fiscal domicile and other formal obligations.
- Monthly, quarterly and annual VAT declarations. Model 303 and 390.
- VAT declaration of deemed-import transactions and its filling by telematic means. Model 380.
- Summary quarterly declaration of EU business-to-business transactions. Model 349.
- Annual declaration of third-party business transactions, through which the company will notify the Tax Authorities those transactions performed during the year for an amount over €3005.06. Model 347.
- Monthly declaration of withholdings and advance payments in account on IRPF and Corporate Tax (IS) in relation with income from the leasing of urban properties. Models 115 and 180.
- Statistical declaration of intra-Community trade, Itrastat.
- Quarterly declarations of the Income Tax for Non Residents. Models 216 and 296.
- Calculation, preparation and submission of the Corporate Tax (IS) in the official format. LEIALTA would deliver a letter with a summary of the mail aspects resulting from the performed calculation. Our comments will refer to the most relevant facts in the declaration of the Corporate Tax, among which: comments on any tax adjustments performed in the accounting profit when determining the company’s taxable base, as well as the most relevant information about applied accumulated losses, taxable bases, deductions and tax credits.
- Likewise, we would calculate and prepare the fractionated payment of the Corporate Tax (corresponding to April, October and December) that the company must submit in its case.
Our focus would not be limited to facilitate the compliance according to the Spanish tax legislation. When developing our tax consultancy
service, we would adopt a proactive focus and review the tax policies undertaken by the company management
in order to detect weaknesses and potential opportunities
in the implementation of such policies, aiming to help the company to improve the outcome of the fiscal year.
Other Tax Accountancy services
- Attending to Tax Inspections.
- Preparation of actions before the Courts.
- Extraordinary reports on some fiscal aspects such as mergers, Split-offs, sales or purchases of companies, etc.
- Fiscal representation services to the branches of multinational companies.
- Funds management to cover our clients’ tax payment under their supervision and control.
- Obtaining the AEAT certify of electronic notifications in order to receive notifications from the Treasury Department.
Preparation and filling of Consolidate Taxes
Relation of tax consultancy services linked to consolidated taxes:
- Preparation and filling of the census model, model 039, with the tax registration for the VAT or IS Consolidation, together with the preparation for the AEAT of the corresponding Group document for the mentioned inclusion in the tax consolidation.
- Preparation of the entity group’s aggregated self-settlement for VAT purposes, Special Group Regime (REGE), model 322 individual and model 353 aggregated. The declarations must be prepared for each dependant entity in an monthly basis, and so must their results and balances, payable or receivable, through model 322, and they will be included in a group aggregated self-settlement, model 353, once submitted the individual settlements.
- The parent entity (Parent Company of a Corporate Group or Holding Company) can request the inscription in the monthly-return Register for VAT purposes, as on the contrary it would be performed by the general procedure.
- Preparation and filling of the consolidated payments on accounts and consolidated model, through models 202 and 222 for consolidation groups. The main advantage of become part of the consolidated model for IS purposes is the offset of the negative tax losses with the positive tax bases.
- Preparation of Property Transfer and Certified Legal Document Tax models, in the modalities of inheritance, donations and company operations, models 600/601/610/615/630/650 and 651.
- Preparation of a document for the City Council to request the exemption in the section of the Tax of the Increase in Value of Urban Land referring to those operations covered by the Structural Modifications Act, Chapter VII Title VII of LIS.
Contact us and a specialized advisor will give you more information about our Tax Consultancy services in Madrid and Spain.