Whether you have these departments within your company, or if you need them outsourced, it is essential to have a team of expert professionals in each area of consultancy who are in charge of either executing the complete tasks or reviewing those that are being doing in your own company.
We propose you to have our comprehensive support (accounting, tax, labor, commercial) to achieve a double objective:
Regulatory change is continuous. It's not worth taking risks. With our advice for companies and the right professionals, your procedures will always be adapted to current regulations. Take advantage of any changes that favor you and avoid breaches and possible sanctions for not being updated.
As a business consultancy we are committed to technological innovation, we use the best software so that you can benefit from our services through the network.
If you are familiar with the digital environment, you can use our online services to carry out all your procedures with the greatest comfort, avoiding travel and being constantly in contact with us through the different means that we will put at your disposal.
You will have all your documentation in the cloud, in real time so that you can access it at all times. Although remember that you also have our face-to-face service whenever you need it.
We can provide you with more value than a traditional consultancy. We plan your taxation. We analyze personnel costs. We explain your financial statements and your treasury statements. Do not demand less.
There are four requirements to incorporate a Limited Company:
- Negative Certificate of Company Name: this certificate is a confirmation of reservation of the name (the name) that you want to give to the company. You must specify that the name is available for use in a new company code. It is requested in the Central Mercantile Registry.
- Share Capital: €3,000 must be available as a minimum share capital to create an SL. It can be entirely in cash or include a contribution with real estate, furniture or any other economically assessable good or right of a non-monetary nature.
- Open a bank account: In case of contributing cash as social capital, the partners must open an account in any bank, for which a document can be requested that proves that the Limited Company is being formed.
- Have a DNI or NIE: the partners of the SL and the administrator(s) must have a DNI or NIE number. If it is a legal person they must have the NIF.
To incorporate a limited company, we must follow a series of steps. At APG Assessors, we help you achieve all of them:
- The request for the name of the company to the Central Mercantile Registry.
- Open the bank account of the company if you decide to contribute cash to the share capital.
- Draft the bylaws and the public deed of the constitution of the company.
- Obtaining the NIF of the company.
- Registration in the Provincial Mercantile Registry.
- Registration in the Tax of Economic Activities in AEAT, and in social security of the Partners. As well as open the company's contribution account code for hiring personnel.
In addition, we offer you a check list with all the obligations that you must comply with according to the sector of activity in which it is carried out.
Corporation tax is 25% on profit (general rate). If a company, during a fiscal year, obtains benefits (income minus expenses, positive result), it pays corporation tax.
In the event that no profit is obtained, no corporate tax is paid. This positive result will have a series of reductions or deductions, although, once applied, it will give us the basis on which the tax to be paid will be calculated.
The installment payment of corporate tax, as well as in the case of income, the payment on account of personal income tax, is an advance for the following year's tax. Specifically in companies, it is 18% of the tax quota of the previous year.
3 are presented:
- One in April.
- Another in October.
- The last one in December. Provided that the corporate tax of the previous year had been positive.
Thus, in the event that the next corporate tax is to be paid, an amount would have already been advanced with the 3 installment payments paid.
It is presented in July (July 1-25). The fiscal year is normally a calendar year, from 01/01 to 12/31. Well, the result obtained in that exercise, in case it is positive, or benefits have been obtained, means that in July of the following year we must pay taxes for it. The generic tax rate is 25%.
Deductible expenses are those that are subtracted from gross income to obtain the benefit for tax purposes.
There is no exact list of which expenses are deductible, although, when it comes to expenses related to the activity that are needed to carry out the same, and therefore, entail the achievement of an income, we can deduct them in their vast majority.
We could highlight as deductibles, the purchase, variation of stocks and other operating consumption, wages and salaries, social security expenses, rents, supplies, insurance, professionals, financial expenses...
The company takes around 20 days to be fully active (the longest process is the registration of the company in the Mercantile Registry, which will depend on each province).
The liquidation of companies is a process subsequent to the dissolution of the company. The purpose of this is to put an end to legal relationships with third parties and distribute the social assets among the partners.
This is a process that is regulated by the Capital Companies Law (LSC). In order for this to be carried out, you must comply with the following steps:
- The dissolution of the company.
- The liquidation of its assets.
- And finally the closure of the company.