Tax Obligations in Spain

tax obligations in spain
Tax obligations are of vital importance for any natural or legal person. Being up to date with your responsibilities allows you to enjoy a legal and transparent exercise. In this blog, we specify the most common obligations.

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When a taxpayer, whether a natural or legal person, completes their RUT (Tax Identification Number), they are assigned a series of responsibilities or tax obligations, which vary according to the type of taxpayer and the type of activities carried out by each one. Do you know what these responsibilities are and what their importance is? In this article, we will tell you what tax responsibilities are in Spain.

Definition of tax obligations

They are the different substantial tax responsibilities that include the payment of taxes and formal ones focused on declarations, presentation of information, registration, and updating in the single tax registry, among others that originate from the economic activity of a natural or legal person.

What happens if tax obligations are not paid?

Failure to comply with tax obligations by a taxpayer is a behavior of lack of solidarity and commitment with the rest of society, which leads to showing that it is not only the omission of the tax obligation that is affected but also the absence of social responsibility causing sanctions or fines since non-compliance generates a tax crime.

What are the tax obligations?

Tax responsibilities are identified with a code, which appears in each person’s RUT, allowing easy access to consult the current status and you can know the tax responsibilities that correspond to you in turn is something very necessary when the corresponding payment of the obligations that we will see below is made:

  1. Special contribution to the administration of justice
  2. Tax on financial transactions
  3. Wealth tax
  4. Income tax and complementary special regime
  5. Income tax and complementary ordinary regime
  6. Income and assets
  7. Income withholding at source
  8. National stamp withholding tax
  9. Sales tax withholding at the source
  10. Customs user
  11. Common regime sales
  12. Simplified regime sales
  13. Large taxpayer
  14. Exogenous tax informant
  15. Withholding agent
  16. Obligation to invoice excluded goods or services for income
  17. Currency buying and selling professionals
  18. Transfer prices
  19. Producer of exempt goods or services
  20. Obtaining NIT
  21. To declare entry or exit from the country of foreign currency or legal tender
  22. Obligation to declare on behalf of third parties
  23. Sales withholding agent
  24. Consolidated transfer pricing statement
  25. Individual transfer pricing declaration

Check your tax obligations

Remember that this process is ideal to carry out before registering in form 036, this way you will be able to check the boxes corresponding to the tax obligations that apply to your activity. However, this process will also be useful for those people who have a current form 036 and wish to verify if the tax obligations presented in their form belong to their activity.

Do you need more information about taxes in Spain?

At Entre Trámites we offer various services of management, advice, and support in bureaucratic procedures for self-employed, SMEs, and other types of companies. Contact us! Through our contact form, you can leave your details for us to call you, schedule a free consultation, or simply text our WhatsApp.

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