FISCAL

JANUARY
Until the 30th, Mod. 180 (Summary of Rent Withholdings), Mod. 184 (Attribution of CCBB Income), Mod. 190 (Summary of Employee and Professional Withholdings, and Mod. 390 (Summary of VAT)

FEBRUARY
During that month, Mod. 347 (Annual Declaration of Operations with Third Parties)

APRIL TO JUNE
Mod. 100 (Income) and Mod. 714 (Equity)

APRIL, JULY, OCTOBER AND JANUARY
Between days 1 to 20 (if you set up a direct debit of 15): Mod. 111 (personal and professional deductions), Mod. 115 (rent deductions), Mod.130/1 (deductions made on account of natural persons).

APRIL, OCTOBER AND DECEMBER
Until the 20th Mod. 202 (Payment on account Companies)

JULY (until 25th)
Mod. 200 (Corporate Tax)

ACCOUNTING

In April, the accounting must be completed and the Autonomous Regions presented.

LABOUR

COMPANY

WORKERS: They must register before the start of the employment relationship, there are 10 days for the legalization of the contract and a period of 3 days to cancel it. The occupational risks of the job in question must be taken into account, it must be subject to an annual medical check-up and according to which collective insurance agreement.

APPLICATIONS: You can apply to both the AEAT and the TGSS without the amount being less than 30,000 euros without having to provide any guarantee.

AUTONOMOUS: If you are subsidized and do not attend to the receipt, you will lose the bonus.

WORKERS

VACATIONS: Must be taken within the year to which they correspond, otherwise they will be lost, unless otherwise agreed with the employer, or treated in accordance with the corresponding collective agreement

WAGE CLAIMS: Wages not received within the last year can be claimed.

MODIFICATION OF CONTRACTUAL CONDITIONS: You have to notify 15 days in advance of their materialization and in case they are not accepted, the relationship is terminated paying 20 days per year as compensation (if the notice has not been respected, the days not given will be paid).

TERMINATION OF RELATIONSHIP: There is a maximum period of 20 working days to file a redundancy notice, and 15 days, also working days, to file unemployment.

DATA PROTECTION

Reporting an improper use of personal data may result in the offender having to pay a financial penalty ranging from 601.01 euros (minor) to 601,012.10 euros (very serious).

COMPLIANCE

As a result of the incorporation of the corporate crime in the last amendment to the Criminal Code (2015), the company itself may cause a criminal offence that results in the corresponding criminal penalty (imprisonment) that may be imposed on the company’s governing bodies. One way of exempting them from this responsibility is to subject the company to a whole series of procedures and their subsequent maintenance (compliance).

THE PRESENT INFORMATION SHEET IS DIRECTED TO THE MICRO ENTERPRISE (turnover of less than 2 million euros, balance of the same amount and employs a maximum of 10 people), although it also includes tax obligations corresponding to LESSORS AND ASALARIATES (of the latter have been collected some points of labor type). The most common self-assessments and informative declarations and the usual deadlines have been taken into account. It must be taken into account that if the self-assessment is domiciled, it must be submitted 5 days before its term expires. Finally, it should be emphasized that the calendar year is taken as an exercise.

19/02/20