Since 5 October 2026, Spanish employers must inform in writing before the start of contracts longer than 4 weeks. What changes and how to act.
Workers must be informed in writing before they start Read More »
Your adviser prepares, calculates and files. But there are things only you can do: Provide complete information on time. Report changes: new activity, premises, partners, investments… Review and approve before filing. Keep enough cash for the payments. And a fact worth remembering: before the tax office, the taxpayer is always the person liable, even if
With a seasonal permanent employee (fijo discontinuo), the end of the season is neither a dismissal nor the termination of the contract: it is an interruption. The employment relationship continues and the worker is entitled to be called back next season. Getting it wrong has consequences Failing to call the worker back on time allows
That is not how it works: “The season is over, so the contract is over” Read More »
Deferring a payment does not single you out or penalise you: it is a regulated right. Up to €50,000 of debt with the Spanish Tax Agency (AEAT) without providing any guarantee. It is requested online through the AEAT e-office. The cost is late-payment interest, not a penalty. Deferring in time protects your cash flow and
That is not how it works: “Asking the tax office for a deferral puts a mark on you” Read More »
If you act first, without a prior request from the tax office, there is no penalty: there is a surcharge. Surcharges for late filing without a prior request A flat 1% plus an extra 1% for each full month of delay. After 12 months: 15% plus late-payment interest from the day after those 12 months.
That is not how it works: “If I file late, I will definitely be fined” Read More »
It is a simplification that often does not match reality. Even with no income in a period, tax and formal obligations may still apply: periodic VAT returns and income tax instalment payments must be filed even if they come out at zero, and a dormant company must still file Corporate Income Tax and its annual
That is not how it works: “If I do not invoice, I do not file taxes” Read More »
Paying for something with the business card does not automatically make it deductible. For an expense to be deductible it must be related to the activity, properly supported and correctly recorded. Many problems come from Mixing personal and business expenses. Keeping only till receipts without enough tax details: to deduct VAT you need an invoice
Deductible expenses: paying by card does not make an expense deductible Read More »
We hear it every week at the office. And it is false. Spanish personal income tax (IRPF) works like a chest of drawers: every euro you earn fills drawers. The first one is taxed at the lowest rate; once it is full, the next euros go into the drawer above, at a higher rate. But
And that is the easy part. Today, setting up a Spanish limited company (SL) is almost a formality: standard articles of association, share capital from €1 and online incorporation in a few days through CIRCE and the Business Start-up Points (PAE). Cheap, fast and accessible. The problem is not the entry cost but everything that
Setting up a company can cost you €500. Keeping it, €3,000 a year Read More »
Growth is good news, but growing without structure is usually expensive. When a business gets bigger without a solid base, control problems, improvised decisions and unnecessary risks appear. Building the structure before growing lets you Stay in control of the business. Organise processes and responsibilities. Decide with more confidence: legal form, partners, hiring, financing. Growing
If only I had known… I would have built the structure before growing Read More »
AP Asesores, more than 30 years offering tax, accounting, labor and commercial advice with a comprehensive, close and reliable service.
Diagonal 379, 3º1ª
08008 Barcelona
(+34)933012991
info@apnexus.es
