Business Startup Procedures in Spain: A Comprehensive Guide
1. Commercial arrangements
Are made in the commercial register of the Ministry of Justice (Madrid). If the company is a sole trader (self), no need to make the commercial arrangements as it acts in its own name, the only procedure is the entry in the Register and is voluntary. If the company is a corporation if it is required to carry out the commercial arrangements to acquire independence from its partners and obtain legal capacity for your business events. NEGATIVE CERTIFICATION OF NAME. Verify that there is no company with the same name or business name already registered. It is done in the commercial register an instance where they are expressed 3 names listed in order of preference. Expires after 3 months. A REPORT ON EMISSION contributions in kind. If society is a SA and the partners decide to make contributions in kind to the Registry requesting the appointment of independent experts issued a report on these contributions and thus valoren.ESCRITURA TO PUBLIC NOTARY. The founding partners have signed an agreement of incorporation before a notary. REGISTRATION MERCANTILAntes to proceed to registration in the Commercial Register must make some tax procedures (the census declaration and ITAJD) original copy is part of writing constitution. CCAA cooperatives and worker-owned companies in the General Register of Industrial Societies from the CAAC. CERTIFICATION OF BOOKS IN THE REGISTER. We must legalize the following books: Books accounting: journal, inventory and accounts social anuales.Libros:
book of proceedings of members and membership registration book or book of shares nominativas.Libro registration of contracts: (only for sole proprietorships ) lists the contracts between the company and the individual partner.
2. STEPS TAX
These procedures are performed in the Treasury. CENSUS STATEMENT. PUBLIC FINANCE AGENCY. This model is applied for discharge from the company in the State Agency for Tax Administration (AEAT) ask the tax identification code (CIF) and the labels, choose the system of taxation of personal income tax and VAT and is declared the beginning of the activity. CAPITAL TRANSFER TAX AND STAMP (ITPAJD) (600) is held in the Ministry of Finance of the Autonomous Communities where the company has its fiscal domicile. The constitution of a corporation is a taxable event should therefore be taxed. The amount of tax is 1% of the equity of the company. After making these two tax formalities (declaration and ITPAJD census) the company is able to enroll in the Registry. Cooperative societies and labor associations are exempt from 99% of the tax liability. TAX economic activity takes place in the municipality where the company has fiscal domicile. Is made 10 days before the start of the activity. It fills in a form of workplace activity and because this tax applies to the conduct of a business or professional establishment or not. Some municipalities exempt SMEs payment. TAX CARE OF BOOKS. Only individual entrepreneurs. There are a number of books that reflect the business operations and fill is required at the SATA. These books are dependent on the taxation of personal income tax. In the objective assessment of indices or modules: book sales and book revenue or invoices.
SOCIAL 3.TRÁMITES. 3.1. PROCEEDINGS OF TRABAJO.Se made in the Ministry of Labour and Social Affairs. NOTICE OF OPENING OF THE WORKPLACE. Communicated to the Ministry of Labour of the CCAA which its domicile, the opening of the workplace within 30 days of the beginning of the VISITAS.Existe BOOK actividad.LEGALIZACIÓN a book for visiting the place where the inspector PROBATE appropriate entries .. BOOK OF REGISTRATION. There is a book that collects data on employees, their personal data, date of discharge, modification of the contract, under the category …. This book is legalized through the Labour Inspectorate. Forward contracts of written work. In the 10 days following its conclusion will be communicated to INEM escrito.CALENDARIO contracts concluded by WORK. SOCIAL SECURITY PROCEDURES. They are made in the General Treasury of Social Security. REGISTRATION OF THE COMPANY IN THE SOCIAL SECURITY opens a trading account and get the number that the company will work with Social Security. ELECTION OF THE COMPANY TO ASSUME THE ACCIDENT AND OCCUPATIONAL DISEASES. The company must choose the entity to take industrial accidents and occupational diseases. You can choose a private or mutual employer or Social Security. HIGH IN THE SPECIAL OF WORKERS. Independent members must enroll in Social Security itself. MEMBERSHIP AND REGISTRATION OF WORKERS IN THE GENERAL SCHEME OF THE SOCIAL SECURITY The employees must register with the company roll TA2 model. If the employee never worked will be assigned a definitive number TA1 model.
4. LOCAL PROCEDURES
Are held at City Hall. MUNICIPAL LICENSE OPENING. All establishments engaged in economic activities require a municipal license to open. The council will review that meets all the requirements for opening. Should include a draft environmental impact in the activities covered by the law of environment Murcia. BUILDING LICENCE. If the company will perform works, they need to be approved and comply with the General Urban Plan (Plan) of the City. Minor works. Not alter the structure of the building. Major works or qualified. Alter the structure of the building