CONDITIONS OF THE SERVICES OF THE TAX-ACCOUNTING AREA – BY ASSOCIATIONS

Accounting and accounting advice

Periodic accounting in our computer system of all the company’s documentation: invoices, receipts, bank movements, rentings and leasings. Advice on how to deal with different operations from an accounting point of view, in order to have an accounting that reflects the true image of the company.

For the proper functioning of this service, it is essential that you send us the corresponding data (lists of invoices issued and received, invoices issued, invoices received and other necessary documentation) on a monthly basis. In this way, it is necessary that before the 5th of each month you send us the documentation referring to the immediately preceding month.

Only in compliance with the premise of the previous paragraph can we guarantee the adequate quality of our service. In the event of non-compliance, by submitting all the documentation for the period during the month in which the settlements are filed, we cannot guarantee either the timely filing or the correct filing (without errors) of the corresponding tax forms. Only in the case of monthly receipt and before the 5th of each month of the necessary documentation, Gestingral will be responsible for any penalties, surcharges, late payment interest and/or similar resulting from the incorrect filing of the tax forms or their late filing.

Filing of tax forms

Preparation and filing of the different tax returns and self-assessments, depending on the circumstances of the company, which include those relating to VAT (forms 303 or 309, and annual summary 390), personal income tax withholdings for workers or professionals (form 111, and annual summary 190), personal income tax withholdings on rents (form 115, and annual summary 180), withholdings of certain income from movable capital (form 123, and annual summary 193), instalment payments of Corporation Tax (form 202), or others such as the summary return of intra-community transactions (form 349), the statistical return of intra-community transactions (INTRASTAT) or the annual return of transactions with third parties (form 347).

Filing tax deferrals

When filing some periodic tax self-assessments, the Tax Agency (AEAT) allows you to request the total or partial deferral of these, with a series of pre-established conditions and deadlines in accordance with the General Tax Law. Although it is not possible to request deferral for the forms referring to withholdings (forms 111, 115 and 123) or the instalment payment of Corporation Tax (form 202), the latter with a series of specific conditions.

Tax advice

Tax optimisation, with the aim of reducing the payment of taxes within the legal framework, is one of our main objectives. Current and future situations are optimised, not only within the framework of the company, but also within the framework of its partners, looking for the most optimal structures. At the same time, it includes the resolution of specific or specific tax queries and doubts specific to the activity, referring, for example, deductions within the framework of Corporation Tax, tax rates to be applied in terms of VAT or in rules for locating transactions.

Registrations, deregistrations and modification of census obligations

Registrations and deregistrations of new headings, census changes to the Treasury, modifications of tax obligations (registrations and deregistrations of forms 111, 115, etc.), changes in the address of the company and any other census modifications. Registration in the VIES census, referenced to the Tax Agency in the Register of Intra-Community Operators. Obtaining the NIF-VAT to be able to carry out certain intra-community operations.

Closing meeting of the financial year

Face-to-face meeting to finish defining the end of the financial year. This would be held once the tax year has ended, the different settlements for the 4th quarter have been presented and the different annual summaries have been presented. Therefore, it would be held between the months of February and April. This meeting, depending on the needs of the company and/or entrepreneur, can be replaced by a closing by defining it by telephone or email.

Corporation Tax (IS)

Preparation and filing of Corporation Tax (IS, form 200) for the financial year. Generally, the deadline for filing Corporation Tax is 25 July, with respect to the tax of the immediately preceding financial year.

Electronic notification surveillance service

Receipt of each of the notifications sent by the Tax Agency and Social Security to the company. Daily monitoring of the virtual mailbox of electronic notifications, control of response times to requirements and other notifications made. In this way, some notifications are prevented from being left undelivered and automatically notified through publication (through Official Gazettes), which may cause serious consequences apart from the corresponding sanctions.

AEAT payment current certificates

The Tax Agency’s payment current certificate is a certificate issued by the Tax Agency certifying that the company is up to date with the payment of tax debts, or listing what the debts are. They are necessary in some cases, such as in certain commercial relationships with customers or suppliers, or when applying for financing.

Management of credit seizure proceedings

The Tax Agency sends its taxpayers seizure proceedings for third-party credits, whether suppliers or workers, of the debts they have with the Tax Agency and that the Tax Agency itself seeks the system to collect them. The response management of these seizure procedures, which can cause great economic damage if done incorrectly or even if they are not attended, is one of the services we offer.

Invoice Management Program

Access to and use of the “Matrix DIFS” program for the management of invoices, both issued and received. It allows the indexing of invoices issued and received (by customer/supplier, month, quarter, etc.). It also allows the possibility of using the program to issue invoices and send them to customers.

24/7 access to the Gestingral Portal

The Gestingral Portal allows you to have permanent access, 24 hours a day, 7 days a week, to all the documentation available for access: periodic tax settlements, deeds, our invoices, etc. It is a tool that allows immediate access to the necessary documentation.