Tax Planning, Advisory, Support & Declaration

We manage tax obligations for your company in Spain (Madrid and Barcelona) and advice you about accounting services, tax implications, tax planning, tax payments, tax deductions, tax credits, tax filing or any other tax advice you may need.

Our experts at Henry Towers will work with you to consider tax-saving opportunities for your business and your employees. We provide you with expert advice for you to be compliant while moderating your taxes and fulfilling your duties and obligations on your behalf.

As your partner in Spain we will make it easy for you to make your business succeed, without worrying about your taxes for a minute.

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Methodology

1

Analysis

  • Information
  • Requirements

2

Execution

  • Processing
  • Requirements

3

Report

  • Status
  • Validating

We always emphasize that we want to understand your business background and context, certainly for our Tax practice it is crucial. We commit to keep you safe and compliant while we maximize the benefits from your business.

Information gathering and context understanding of Tax Planning

Our experts will be working with you and your teams to understand the business background and future plans, for us to plan properly your taxes is a strategic exercise as we look for the long term, while acting in the immediate reality. You can count on Henry Towers as your partner in doing business in Spain.

Execution process of Tax Planning

Our team will perform all the required actions on your behalf, while it is keeping you informed and assessed about the next steps and follow up actions. A good tax planification makes the difference in Spain. Having the peace of mind that we are doing the right thing for you and on your behalf is our motivation.

Tax Planning Report

We will keep you informed of the status of each action, at the same time we will provide you with the reports for your approval and plan review. It is very important we both keep a fluid communication and get updated of each side actions and strategies. We know you will love this from us.

Personal income tax

  • Form 100. Document for payment or refund of the of Personal Income Tax returns.
  • Form 102. Documento de ingreso o devolución de la declaración del Impuesto sobre la Renta de las Personas Físicas
  • Form 111. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations.
  • Form 113. New data communication form regarding capital gains due to change of residence when it is to another Member State of the European Union or the European Economic Area with effective exchange of tax information
  • Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.
  • Form 117. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents. Deduction and deposit on account. Incomes resulting from transfer or reimbursement of shares or participations in Unit Trust Institutions.
  • Form 121. Personal Income Tax. Deductions for large families or those caring for persons with disabilities. Comunicación de la cesión del derecho a la deducción por contribuyentes no obligados a presentar declaración
  • Form 122. Personal Income Tax. Deducciones por familia numerosa, por personas con discapacidad a cargo o por ascendiente separado legalmente o sin vínculo matrimonial. regularización del derecho a la deducción por contribuyentes no obligados a presentar declaración
  • Form 123. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents (permanent establishments). Deduction and deposit on account. Specific earnings from liquid capital or specific incomes.
  • Form 124. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital. Withholdings and payment on account.
  • Form 126. Tax return - Document of deposit. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
  • Form 128. Tax return - Document. Withholdings and payment on account. Income or yields from liquid assets stemming from capitalization transactions and life or invalidity insurance contracts.
  • Form 130. Instalments. Employers and professionals in Direct Evaluation. Tax return – Settlement.
  • Form 131. Instalments. Employers and professionals in Objective Evaluation. Tax return – Settlement.
  • Form 136. Personal Income Tax. Income Tax for Non-Residents. Special Tax on certain gambling and lottery winnings. Self-assessment.
  • Form 140. Personal Income Tax Deduction for maternity. Early deduction payment.
  • Form 143. Personal Income Tax. Advanced payment of deductions for large family and dependent disabled persons.
  • Form 145. Personal Income Tax. Withholdings on work income. Provision of data to the payer (Art. 86 of the Personal Income Tax Regulation).
  • Form 146. Personal Income Tax. Pensioners with two or more payers. Request for calculation of withholding amounts.
  • Form 147. Notification of posting of employed workers to Spanish territory.
  • Form 149. Special system applicable to workers posted to Spanish territory. Communication of option, renunciation or exclusion.
  • Form 150. Special scheme applicable to employees posted to Spanish territory for taxpayers who have chosen this scheme before 1 January 2015
  • Form 151. Special scheme applicable to employees posted to Spanish territory
  • Form 156. Informative Tax Return. Affiliate and mutual company member payments for the purposes of deduction for maternity. Annual summary.
  • Form 165. Informative return of individual certificates issued to partners or participants of newly or recently incorporated organizations.
  • Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.
  • Form 181. Informative Tax Return. Loans, credit facilities and other financial operations pertaining to real estate.
  • Form 182. Informative Tax Return. Donations, endowments and contributions received.
  • Form 184. Entities in the income allocation system. Annual Informative Tax Return.
  • Form 185. Monthly informative return of the administrative organs and organizations of the Social Security and Mutual Societies.
  • Form 186. Supply of information related to births and deceases.
  • Form 187. Informative Tax Return. Shares or investments representing the capital or equity of collective investment institutions and the annual summary of withholdings and income on account of Personal Income Tax, Corporation Tax and Income Tax for Non-Residents, in relation with incomes or capital gains obtained as a result of transfers or reimbursements of such shares or investments.
  • Form 188. Informative Tax Return. Withholdings and payment on account. Income or investment income from capitalization and life or disability insurance contract operations. Annual summary.
  • Form 190. Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.
  • Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
  • Simplified form 193. Deductions and deposits on account on specific earnings from liquid capital. Deductions and deposits on account on specific incomes. Simplified annual summary.
  • Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
  • Form 196. Informative Tax Return. Annual summary of withholdings and deposits on account of income from investments and from accounts in all types of financial institutions.
  • Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities.
  • Form 230. Personal Income Tax. Income Tax for Non-Residents. Corporation Tax. Withholdings and on-account deposits for certain gambling and lottery winnings. Self-assessment.
  • Form 270. Annual summary of withholdings and on-account deposits for certain gambling and lottery winnings.
  • Form 280. Annual informative declaration of Long-Term Savings Plans.
  • CCT Form. Request for inclusion in the tax current account system.

Corporate tax

  • Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.
  • Form 117. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents. Deduction and deposit on account. Incomes resulting from transfer or reimbursement of shares or participations in Unit Trust Institutions.
  • Form 123. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents (permanent establishments). Deduction and deposit on account. Specific earnings from liquid capital or specific incomes.
  • Form 124. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital. Withholdings and payment on account.
  • Form 126. Tax return - Document of deposit. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
  • Form 128. Tax return - Document. Withholdings and payment on account. Income or yields from liquid assets stemming from capitalisation transactions and life or invalidity insurance contracts.
  • Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.
  • Form 182. Informative Tax Return. Donations, endowments and contributions received.
  • Form 184. Entities in the income allocation system. Annual Informative Tax Return.
  • Form 187. Informative Tax Return. Shares or investments representing the capital or equity of collective investment institutions and the annual summary of withholdings and income on account of Personal Income Tax, Corporation Tax and Income Tax for Non-Residents, in relation with incomes or capital gains obtained as a result of transfers or reimbursements of such shares or investments.
  • Form 188. Informative Tax Return. Withholdings and payment on account. Income or investment income from capitalisation and life or disability insurance contract operations. Annual summary.
  • Form 192. Informative Tax Return. Operations with Treasury Bills. Annual return.
  • Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
  • Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
  • Form 196. Informative Tax Return. Annual summary of withholdings and deposits on account of income from investments and from accounts in all types of financial institutions.
  • Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities.
  • Form 200. Corporation Tax. Return-Settlement of the Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).
  • Form 202. Corporation tax. Staged Payments in the General Regime.
  • Form 206. Document of deposit or refund of the Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).
  • Form 217. SOCIMI special levy
  • Form 220. Corporation tax. Return-Settlement of the Corporation Tax - Tax System for groups of societies.
  • Form 221. Asset-related provision through conversion of assets for deferred tax as credit payable to the Tax Administration.
  • Form 222. Staged Payment in the Tax System for Groups of Societies.
  • Form 230. Personal Income Tax. Income Tax for Non-Residents. Corporation Tax. Withholdings and on-account deposits for certain gambling and lottery winnings. Self-assessment.
  • Form 270. Annual summary of withholdings and on-account deposits for certain gambling and lottery winnings.

Income tax on non-residents without permanent establishment

  • Form 115. Withholdings and payment on account. Income or yields from the leasing or sub-letting of urban buildings.
  • Form 117. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents. Deduction and deposit on account. Incomes resulting from transfer or reimbursement of shares or participations in Unit Trust Institutions.
  • Form 123. Personal Income Tax. Corporation Tax. Income Tax for Non-Residents (permanent establishments). Deduction and deposit on account. Specific earnings from liquid capital or specific incomes.
  • Form 124. Income and yields from liquid capital derived from the transfer, depreciation, reimbursement, swapping or conversion of any type of asset representative of the raising and use of borrowed capital. Withholdings and payment on account.
  • Form 126. Tax return - Document of deposit. Income from liquid capital is obtained from the consideration derived from accounts held at all types of financial institutions.
  • Form 128. Tax return - Document. Withholdings and payment on account. Income or yields from liquid assets stemming from capitalization transactions and life or invalidity insurance contracts.
  • Form 136. Personal Income Tax. Income Tax for Non-Residents. Special Tax on certain gambling and lottery winnings. Self-assessment.
  • Form 149. Special system applicable to workers posted to Spanish territory. Communication of option, renunciation or exclusion.
  • Form 150. Special scheme applicable to employees posted to Spanish territory for taxpayers who have chosen this scheme before 1 January 2015
  • Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.
  • Form 182. Informative Tax Return. Donations, endowments and contributions received.
  • Form 184. Entities in the income allocation system. Annual Informative Tax Return.
  • Form 187. Informative Tax Return. Shares or investments representing the capital or equity of collective investment institutions and the annual summary of withholdings and income on account of Personal Income Tax, Corporation Tax and Income Tax for Non-Residents, in relation with incomes or capital gains obtained as a result of transfers or reimbursements of such shares or investments.
  • Form 188. Informative Tax Return. Withholdings and payment on account. Income or investment income from capitalization and life or disability insurance contract operations. Annual summary.
  • Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
  • Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
  • Form 196. Informative Tax Return. Annual summary of withholdings and deposits on account of income from investments and from accounts in all types of financial institutions.
  • Form 200. Corporation Tax. Return-Settlement of the Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).
  • Form 202. Corporation tax. Staged Payments in the General Regime.
  • Form 206. Document of deposit or refund of the Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).
  • Form 210. Non-residents Income Tax. Non-residents who are not permanently established. Ordinary declaration.
  • Form 211. Non-residents Income Tax. Withholding in property purchases from non-residents without permanent establishment.
  • Form 213. Excises on real estate assets of non-resident organizations.
  • Form 216. Non-residents Income Tax. Incomes obtained without mediation of permanent establishment. Withholdings and deposits on account.
  • Form 230. Personal Income Tax. Income Tax for Non-Residents. Corporation Tax. Withholdings and on-account deposits for certain gambling and lottery winnings. Self-assessment.
  • Form 247. Notification of employed workers' posting abroad.
  • Form 270. Annual summary of withholdings and on-account deposits for certain gambling and lottery winnings.
  • Form 291. Informative Tax Return. Non-residents Income Tax. Accounts of non-residents without permanent establishment.
  • Form 296. Informative Tax Return. Retenciones e ingresos a cuenta del Impuesto sobre la Renta de no Residentes (sin establecimiento permanente). Annual summary.
  • Form 299. Informative Tax Return. Annual return on certain income obtained by individuals resident in other European Union Member States or in other countries and territories with which data exchange has been agreed.

Model 282 information statement (Income, Companies and Non-residents)

  • Model 282. Annual informative declaration of aid received in the framework of the Canary Islands REF and other state aids derived from the application of European Union law: same term established for the presentation of the corresponding self-assessment of Personal Income Tax, Corporate Income Tax or Non-Resident Income Tax.

Value added

  • Form 039. Communication of details related to the Special Regime of the group of entities for Value Added Tax.
  • Form 04. Recognition of the right to apply the reduced VAT rate of 4% to transactions related to vehicles used to transport people with disabilities in wheelchairs or with reduced mobility.
  • Form 303. VAT. Self-assessment.
  • Form 308. Request for refund Special Regime Compensatory Charge and occasional passive subjects.
  • Form 309. Non-periodic tax return-settlement
  • Form 322. VAT. Group of organisations. Individual form. Monthly self-assessment.
  • Form 340. Informative return of operations included in the VAT registers.
  • Form 341. Request for refund on compensations in the Special VAT Regime for Agriculture, Livestock and Fisheries.
  • Form 353. VAT. Group of organisations. Aggregated form. Monthly self-assessment.
  • Form 360. Request for return of the Value Added Tax charged by specific employers or professionals established in the territory of application of the Tax. N.B.: Employers and professionals established in the Canary Islands, Ceuta, or Melilla, will file for return of the fees charged in the territory of application of the Tax using this same form.
  • Form 361. Tax refund claim forms for business people and professionals not resident in the territory where the tax is applicable.
  • Form 362. Application for refund in the framework of the relations with the diplomatic, consular and International Organisms recognised by Spain.
  • Form 363. Application for prior recognition of exemption in the framework of the relations with the diplomatic, consular and International Organisms recognised by Spain.
  • Form 364. VAT. Request for the reimbursement of the tax amounts borne regarding NATO, to this Organisation's International General Headquarters and to the States that are part of the aforementioned Treaty
  • Form 365. VAT. Request for prior recognition of the exemptions regarding NATO, to this Organisation's International General Headquarters and to the States that are part of the aforementioned Treaty
  • Form 368. Declaration-settlement of the special VAT regimes applicable to telecommunications, broadcast or television and electronic services.
  • Form 380. Tax return-settlement for transactions regarded as imports.
  • Form 390. VAT Annual Summary Tax Return.

Inheritance Tax and Donations from Non-residents

  • Form 650. Inheritance and Donations Tax. Acquisitions transferred due to death
  • Form 651. Inheritance and Donations Tax. "Inter vivos" acquisitions.
  • Form 655. Inheritance and Donations Tax. Property consolidation following lapse of usufruct.

Tax on economics activities

  • Model 840. Declaration of discharge: 1 month from the beginning of the activity. Passive subjects who are applying some exemption from the tax and no longer meet the requirements: December month before the year in which the taxpayer is obligated.
  • Declaration of variation: 1 month from variation.
  • Discharge statement: 1 month from termination. Passive tax subjects who apply any of their exemptions: during the month of December preceding the year in which the taxpayer is exempted from taxing for this tax.

Tax on Patrimonial Transmissions and Documented Legal Actions for Non-Residents

  • Form 600. Tax on Patrimonial Transmissions and Documented Legal Actions.
  • Form 610. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the Tax on documents negotiated by Collaborating Organizations. Tax Return of the Collaborating Organization.
  • Form 611. Informative Tax Return. Payments in cash of the tax on documents negotiated by Collaborating Organizations. Annual Summary Tax Return.
  • Form 615. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order.
  • Form 616. Informative Tax Return. Payments in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order. Annual Summary Tax Return.
  • Form 620. Tax on Patrimonial Transmissions and Documented Legal Actions. Transmission of specific used means of transport.
  • Form 630. Tax on Patrimonial Transmissions and Documented Legal Actions. Payment in cash of bills of exchange.

Informative tax returns

  • Form 038. Informative Tax Return. List of operations carried out by organizations registered in public registers.
  • Form 156. Informative Tax Return. Affiliate and mutual company member payments for the purposes of deduction for maternity. Annual summary.
  • Form 159. Informative Tax Return. Annual electricity consumption tax return.
  • Form 165. Informative return of individual certificates issued to partners or participants of newly or recently incorporated organizations.
  • Form 170. Informative Tax Return. Annual informative return of operations performed by employers or professionals belonging to the debit or credit card collection management system.
  • Form 171. Informative Tax Return. Annual informative return of deposits, withdrawals from funds and of collections from any document.
  • Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.
  • Form 181. Informative Tax Return. Loans, credit facilities and other financial operations pertaining to real estate.
  • Form 182. Informative Tax Return. Donations, endowments and contributions received.
  • Form 184. Entities in the income allocation system. Annual Informative Tax Return.
  • Form 185. Monthly informative return of the administrative organs and organizations of the Social Security and Mutual Societies.
  • Form 186. Supply of information related to births and deceases.
  • Form 187. Informative Tax Return. Shares or investments representing the capital or equity of collective investment institutions and the annual summary of withholdings and income on account of Personal Income Tax, Corporation Tax and Income Tax for Non-Residents, in relation with incomes or capital gains obtained as a result of transfers or reimbursements of such shares or investments.
  • Form 188. Informative Tax Return. Withholdings and payment on account. Income or investment income from capitalization and life or disability insurance contract operations. Annual summary.
  • Form 189. Informative Tax Return. Securities, insurance and income. Annual return.
  • Form 190. Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.
  • Form 192. Informative Tax Return. Operations with Treasury Bills. Annual return.
  • Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
  • Simplified form 193. Deductions and deposits on account on specific earnings from liquid capital. Deductions and deposits on account on specific incomes. Simplified annual summary.
  • Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
  • Form 195. Informative Tax Return. Quarterly tax return of accounts or operations whose holders have not provided a NIF (Personal Tax ID) to the corresponding Credit Entities within the established term.
  • Form 196. Informative Tax Return. Annual summary of withholdings and deposits on account of income from investments and from accounts in all types of financial institutions.
  • Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities.
  • Form 199. Informative Tax Return. Annual statement of transactions with Credit Entity cheks.
  • Form 231. Informative Tax Return. Country-by-Country informing (CBC/DAC4)
  • Form 270. Annual summary of withholdings and on-account deposits for certain gambling and lottery winnings.
  • Form 280. Annual informative declaration of Long-Term Savings Plans.
  • Form 282. Annual informative declaration for grants received within the framework of the Canary Islands special tax regime and other State grants resulting from the application of EU law:
  • Form 289. Annual informative declaration of financial accounts in the sphere of mutual assistance
  • Form 290. Annual informative declaration for accounts belonging to specific American persons.
  • Form 291. Informative Tax Return. Non-residents Income Tax. Accounts of non-residents without permanent establishment.
  • Form 294. Informative Tax Return. Individualized list of clients receiving distributions of earnings from Spanish Collective Investment Institutions, and those on behalf of whom the trading entity has carried out share redemptions or transfers.
  • Form 295. Informative Tax Return. Individualized annual list of customers with investor positions in Spanish Collective Investment Institutions at 31 December, in cases of cross-border trading of shares or stakes in Spanish Collective Investment Institutions.
  • Form 296. Informative Tax Return. Retenciones e ingresos a cuenta del Impuesto sobre la Renta de no Residentes (sin establecimiento permanente). Annual summary.
  • Form 299. Informative Tax Return. Annual return on certain income obtained by individuals resident in other European Union Member States or in other countries and territories with which data exchange has been agreed.
  • Form 340. Informative return of operations included in the VAT registers.
  • Form 345. Informative Tax Return. Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Participations and allocations annual tax return.
  • Form 346. Informative Tax Return. Subsidies and compensations paid to arable or livestock farmers by public or private companies.
  • Form 347. Annual tax return operations with third parties.
  • Form 349. Recapitulative return on intra-Community operations.
  • Form 390. VAT Annual Summary Tax Return.
  • Form 611. Informative Tax Return. Payments in cash of the tax on documents negotiated by Collaborating Organizations. Annual Summary Tax Return.
  • Form 616. Informative Tax Return. Payments in cash of the tax on the issue of documents linked to collection of bill of exchange or that are endorsable to the order. Annual Summary Tax Return.
  • Form 650. Inheritance and Donations Tax. Acquisitions transferred due to death
  • Form 720. Informative Tax Return. Informative tax return on goods and rights held abroad.

Censuses and certificates

  • Form 01. Request of Certificates.
  • Form 01C. Request of Certificate of Contractors and Sub-Contractors.
  • Form 04. Recognition of the right to apply the reduced VAT rate of 4% to transactions related to vehicles used to transport people with disabilities in wheelchairs or with reduced mobility.
  • Form 030. Census declaration of registration in the Census of mandatory taxpayers, change of address and/or modification of personal details.
  • Form 034. Census registry of the special schemes for telecommunications, broadcast or television, or electronic services
  • Form 036 - 037. Census declaration of registration, modification and decrease in the census of mandatory taxpayers.

Customs and Special Taxes

  • Form 05. Excises on Certain Means of Transport. Request of non-subjection, exemption and reduction.
  • Form 06. Excises on Certain Means of Transport. Tax return (Exemptions and non-subjections without previous recognition).
  • Form 503. Simplified Accompanying Administrative Document.
  • Form 504. Request for authorization to receive products subject to Special Taxes on Manufacturing, from the rest of the EU.
  • Form 506. Request for refund for introduction in a bonded warehouse.
  • Form 507. Request for return through guaranteed shipment system.
  • Form 508. Application for refund by the remote sales system.
  • Form 509. Record of transit incidences.
  • Form 510. Statement of product reception operations from the rest of the European Union.
  • Form 511. Monthly list of product delivery notes on a reduced accrued tax rate, issued by enroute sales procedures.
  • Form 512. Annual list of recipients of Tariff Two Products.
  • Form 513. Tax on Electricity. Annual declaration of activity.
  • Form 517. Application for tax stamps to the Excise Duties Management Office.
  • Form 518. Work declaration.
  • Form 519. Record of employment transaction incidences.
  • Form 520. Record of employment results.
  • Form 521. Quarterly Listing of First Materials Delivered.
  • Form 522. Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.
  • Form 523. Authorization for application for refund of Special Tax on Alcohol and Alcoholic Beverages.
  • Form 524. Application for refund on Alcohol and Alcoholic Beverage Excise Duties.
  • Form 525. Internal fallout accompanying document.
  • Form 544. Payments made through checks or discount diesel cards.
  • Form 545. Fuel supplies for international relations with a refund of the Hydrocarbon Tax
  • Form 546. Provision of diesel to vessels with Tax return.
  • Form 547. List of payments made to diesel retailers on behalf of issuing organizations of specific payment means.
  • Form 548. Special Manufacturing Taxes. Informative Tax Return of return fees.
  • Form 551. Weekly list of accompanying documents issued.
  • Form 553. Statement of operations in factories and wine and fermented drink tax warehouses
  • Form 554. Declaration of Operations in factories and Bonded Warehouses for Alcohol.
  • Form 555. Declaration of operations in factories and bonded warehouses for Intermediate Products.
  • Form 556. Statement of operations in factories and Intermediate Product tax warehouses in Article 32 of Law 38/1992.
  • Form 557. Declaration of operations in factories and bonded warehouses for Derived Beverages.
  • Form 558. Declaration of operations in factories and bonded warehouses for beer.
  • Form 559. Tax on alcohol and alcoholic beverages. System of Craft Distillation and Harvester. Tax return-Settlement
  • Form 560. Tax on Electricity. Tax return-Settlement
  • Form 561. Beer tax. Tax return-Settlement
  • Form 562. Tax on intermediate products. Tax return-Settlement
  • Form 563. Tax on alcohol and alcoholic beverages. Tax return-Settlement
  • Form 564. Hydrocarbon tax. Tax return-Settlement
  • Form 566. Charging tax on tobacco products Tax return-Settlement Tax return-Settlement
  • Form 568. Excises on Certain Means of Transport. Request of refund for resale and shipment of means of transport outside the territory.
  • Form 569. Return-Settlement and of relation of exempt supplies in the Tax on Retail Sales of Specific Hydrocarbons.
  • Form 570. Declaration of operations in factories and bonded warehouses for Hydrocarbons.
  • Form 571. Authorization to apply rebates of excise duties on Hydrocarbons.
  • Form 572. Application for refund on the Hydrocarbon Tax
  • Form 576. Excises on Certain Means of Transport. Tax return-Settlement.
  • Form 580. Statement of Transactions in factories and Tobacco Product tax warehouses.
  • Form 581. Tax on Hydrocarbons: Return-settlement .
  • Form 582. Tax on Hydrocarbons: Streamlining for forwarding of products to another Autonomous Community.
  • Form 590. Refund application for export or consignment.
  • Form 595. Excise Duties on coal Return-settlement . Return-settlement .
  • Form 596. Excise Duties on coal Return-settlement . Current forms in previous periods

Environmental taxes

  • Form 583. Tax on the value of electricity generation. Self-assessed tax return and payment by instalments.
  • Form 584. Tax on the production of spent nuclear fuel and radioactive waste from the generation of nuclear electric power. Self-assessed tax return and payment by instalments.
  • Form 585. Tax on the storage of spent nuclear energy and radioactive waste in centralized facilities. Self-assessed tax return and payment by instalments.
  • Form 586. Informative Tax Return. Greenhouse-Effect Fluorinated Gases.
  • Form 587. Tax on fluorinated greenhouse gases. Self-assessment.
  • Form 588. Tax on the value of electricity generation. Self-assessment for cessation of activity from January to October
  • Form 591: Tax on the value of electricity generation. Annual declaration of operations.

Taxes and others

  • Form 043. Gambling duties. Bingo halls. Settlement request.
  • Form 044. Gambling duties. Gambling establishments.
  • Form 045. Gambling duties. Machines or automatic devices. Return-settlement.
  • Form 410. Payment on account of the tax on deposits in finance companies.
  • Form 430. Tax on insurance premiums. Tax return-Settlement
  • Form 480. Tax on insurance premiums. Annual summary return.
  • Form 587. Tax on fluorinated greenhouse gases. Self-assessment.
  • Form 591. Tax on the value of electricity generation. Annual declaration of operations.
  • Form 685. Tax on bets and random combinations. Self-assessment.
  • Form 695. Tax for exercising jurisdictional authority in civil, administrative and social court proceedings. Refund request by total acquiescence, by reaching an agreement that puts an end to the process or by the total recognition of the pretensions of the plaintiff through administrative channels from the demanded Administration and for the accumulation of processes.
  • Form 696. Tax on the exercising of jurisdictional authority in civil and contentious-administrative orders.
  • Form 714. Wealth Tax.
  • Form 777. Extemporaneous and supplementary tax returns-settlements. Document of Deposit or refund.
  • Form 791. Application for all Tax Agency calls.
  • Form 840. Tax Return of the Economic Activities Tax.
  • Form 848. Tax on Economic Activities. Communication of the Net Amount of the revenues.

What are the taxes in Spain?

Tax classifications are diverse, but the best known and most widely used is the one that distinguishes between direct taxes and indirect taxes. Direct taxes are those that are applied on a direct or immediate manifestation of the economic capacity: the possession of a patrimony and the obtaining of an income. On the other hand, indirect taxes are those applied on an indirect or indirect manifestation of economic capacity: the circulation of wealth, either by acts of consumption or by acts of transmission.

  • Direct Taxes
    • Personal Income Tax – This tax falls on the income, as an immediate manifestation of the economic capacity of the citizens, since it is considered that the income of each person is indicative of their degree of well-being and, therefore, it allows determining the contribution of everyone to the maintenance of public expenditures.
    • Non Resident Income Tax – This tax is applied to the income obtained in Spain by people who do not live in Spain.
    • Corporate Income – This tax is applied to the profits that companies earns from their activity. Specifically, it is applied on the net profit.
    • Tax on Inheritance and Donations – The tax on Inheritance and Donations is paid by people when they receive money or other goods for free.
    • Tax on Patrimony – It is a tax that applies to the possession of a patrimony, understanding by this the set of the goods and rights that owns a person, to whom it is necessary to subtract the charges, debts and obligations that that person must do front.
  • Indirect Taxes
    • Value Added Tax – It relies on sales, so that its object is consumption considered as an indirect manifestation of the economic capacity of the people, to the extent that it constitutes an act of disposition of income that reveals its purchasing power.
    • Tax on Patrimonial Transmissions and Documented Legal – This tax has a wide scope of application and is subdivided into several modalities. Very briefly, it can be said that it applies to the transmission (sale and purchase) of all types of goods and rights, certain operations carried out by companies and acts that have to be officially documented (deed of a house and other notarial documents). The person who has to pay the tax is the acquirer (buyer), not the one who transmits the good or right (seller).
    • Rent of Customs – It is a set of rights whose common note is that they are liquidated by the Spanish customs authorities. As regards the customs debt payable on import operations, it is made up of customs duties and other levies established under the common agricultural policy.
    • Special Taxes – These taxes are only paid by people who buy or consume certain goods:           Alcohol and alcoholic beverages, Hydrocarbons, Tobacco, Registration of means of transport.

When are the taxes due in Spain?

The obligation to submit periodic self-assessments according to the tax and the tax obligor, can be:

  • Quarterly, for individual entrepreneurs in objective or direct estimation, professionals, companies and entities without legal personality.
  • Monthly, for individual entrepreneurs, professionals, companies and entities without legal personality with a volume of operations in excess of € 6,010,121.04 in 2016 (large companies) and for taxable persons registered in the monthly return register, which are taxed under the special regime of the group of entities and public administrations, including Social Security.

The main models and general deadlines for the presentation of self-assessments with bank direct payment are:

  • Models 100, 151 and 714: until June 26.
  • Model 102: until June 30.
  • Models 111, 115, 117, 123, 124, 126, 128 and 216 (quarterly obligation): 1 to 15 April, July, October and January.
  • Models 111, 115, 117, 123, 124, 126, 128, 216, 230 and 430 (monthly obligation): 1 to 15 of each month. The month of July of the model 430 until the 15 of September.
  • Models 130, 131 and 303: 1 to 15 April, July and October and 1 to 25 January.
  • Model 136: 1 to 15 April, July, October and January.
  • Models 200 and 220: 1 to July 20 (tax periods that coincide with the calendar year).
  • Models 202 and 222: 1 to April 15, October and December.
  • Model 210: 1 to 15 April, July, October and January (except gains derived from real estate transfers). For imputed rents of urban properties from January 1 to December 23.
  • Model 213: 1 to 25 January.
  • Models 303 and 353 (monthly obligation): 1 to 15 of each month and January to 25.
  • Models 410 and 411: 1 to 26 July.
  • Model 560: 1 to 15 of the month following the end of the quarter (quarterly obligation) or the month (monthly obligation). 1 to 15 April of the following year (annual obligation).
  • Models 561, 562 and 563: 1 to 15 of the second month following the end of the quarter (quarterly obligation) and 1 to 15 of the third month following the end of the month (monthly obligation).
  • Models 564, 566 and 581: 1 to 15 of the month following the end of the month.
  • Model 583: 1 to 15 May, September, November and February (quarterly obligation) 1 to 25 November (annual obligation).
  • Model 587: May 1 to 15, September and January.
  • Model 588: 1 to 25 November.
  • Model 589: October 1 to 15 (installment payment) and April 1 to 15 (annual self-assessment).
  • Models 595 and 582: 1 to 15 of the month following the end of the quarter.

As a client of Henry Towers you will not need to prepare and manage the paperwork neither the presentation, we provide this service and present taxes on behalf of our customers.