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Form 303 VAT
It is a consumption tax, but it is neutral for the businessman. This means that the Treasury will return to us what we pay in VAT to our suppliers and creditors and in turn, we will have to pay to the Treasury the VAT we collect from our customers. In the end, the tax result will be the difference between the VAT collected (called output VAT or accrued VAT) and the VAT paid (called input VAT).
Modelo 202 Entrega a cuenta del IS
There are two options for calculating the amount payable on Form 202. The first is based on a percentage of the tax payable for the year n-2 for the payment of the first period or for the year n-1 for the payments of the second and third periods. The second option is based on the result of the current fiscal year.
If the tax liability results, payments will be made in the months of April, October and December.
Form 111 Labor withholdings
If you have employees and any withholding has been applied to their salaries, this form must be filed to pay such withholding to the tax authorities.
Form 115 Withholdings on rent
In the same way that in form 111 we pay to the Treasury the amounts collected for withholdings from our employees’ salaries, form 115 will be used to pay to the Treasury the amounts withheld for the rents we pay subject to withholding.
Form 349 Information return on intracommunity operations
In this form we declare all the operations (purchases and sales) that we have made to the countries of the European Union. It is a monthly declaration but for the great majority of the self-employed it has a quarterly character because it does not exceed the limits that oblige its monthly presentation.
Modelo 347
In February you will have to file form 347 which includes all those customers and suppliers to whom you have invoiced or who have invoiced you more than 3005.06 euros VAT included during the year.
Form 200 Corporate income tax
Unlike the IRPF in which more percentage is paid as the profit increases, the corporate tax is a general fixed percentage of 23% for the year 2023 and there is a reduced tax for the first two years of profit of the newly created companies.you will have to present this model and pay it in the month of July until the 25th.