FISCAL OBLIGATIONS
For tax purposes, the Registrar is considered a professional who is in charge staff employed (Registry staff) and, en consecuencia, before commencing their activities must register as such.
The documentation must be submitted to the AEAT corresponding to where the work is performed. It may be noted a different tax home to Registry, but this is only convenient when it belongs, at least, the same Autonomous Community. It's advisable, in the first destinations, Like tax home the registry to prevent loss of mail or unaware of notifications.
- At the start of the activity, documents to be presented are:
- Model 845. Business tax. Attached photocopy of copy can be purchased at Hacienda, indicating the essential data.
- Model 037. census declaration. simplified model, It must also occur when registry change.
- Application of fiscal stamps
- Register as employer for the purposes of Social Security, and enlist workers Registry on behalf of the Registrar, using the model TA8.
- Monthly, The share of social security for workers through the printed TC1 and TC2. It is advisable to carry out through a foreign manager to Record.
- Quarterly, the Register of Deeds, professional, You should present day 20 or next if it is a holiday, of the months of April, July, October and January, until the 20 o 30 according Molelos, the following quarterly statements:
- a) VAT return. Model 303
- b) Declaration of personal income tax withholding from employees. Model 111
- c) Declaration of deductions derived from urban leases. Model 115. Eye from 1 January 2012 retention practice is the 21%.
- d) installment payment. Model 130.
- Annually, during January, until the day 20, must present the last quarter of the model 115 and its annual summary in the model 180.
- Annually, during January, until the day 30, you have to present the final quarter of last year and the following:
- annual summary VAT. Model 390
- Annual summary of withholdings workers. Model 190.
- These summaries and taking advantage of the fourth quarter, It must be accurately determined both the percentage applicable withholding workers as the proportion of the year, the result of which is applicable for the following year.
- Annually, the Registrar must enter the tax office for your tax home, the amount set annually in the State Budget as share rights liabilities of the day 1 al 20 of April.. The payment of this fee will entitle for retirement, death and disability, receiving the corresponding benefit of the State.
- Aualmente, and to this day 30 of March, you must file Form 347, corresponding to transactions with third parties. For the presentation model 347 in the year 2013 for the previous year has been a change that forces present throughout the month of February.
- Other tax obligations in general
It is essential to have copies of all the minutes collected and fertilizers, duly signed and receipts for deductible expenses through invoices or payment cards.
It is mandatory, because it is punishable, weigh a Book of Income and Expenses, in most of the records is constructed by computer.
Another questions.
It is necessary that the registry is the Book sealed by visiting the Social Security Fund.
For the purpose of prevention of occupational risks, as well as for industrial accidents it is desirable, and necessary from six employees, have a contract with a mutual or specialized company in these functions.
OBLIGATIONS WITH D.G.R. And Notaries
Must necessarily refer:
- quarterly certification on the term of office documents, stating them which later.
- semi-state certification of documents and general registry, certification also goes to the Superior Court of C.A..
- If interim, monthly certification of documents.