{"id":19558,"date":"2026-09-28T13:41:39","date_gmt":"2026-09-28T11:41:39","guid":{"rendered":"https:\/\/www.gestingral.com\/conditions-of-the-services-of-the-tax-accounting-area-picar-comptabilitat\/"},"modified":"2026-09-28T13:41:46","modified_gmt":"2026-09-28T11:41:46","slug":"conditions-of-the-services-of-the-tax-accounting-area-picar-comptabilitat","status":"publish","type":"page","link":"https:\/\/www.gestingral.com\/en\/conditions-of-the-services-of-the-tax-accounting-area-picar-comptabilitat\/","title":{"rendered":"CONDITIONS OF THE SERVICES OF THE TAX-ACCOUNTING AREA – PICAR COMPTABILITAT"},"content":{"rendered":"

CONDITIONS OF THE SERVICES OF THE TAX-ACCOUNTING AREA – PICAR COMPTABILITAT<\/u><\/strong><\/p>\n

Accounting and accounting advice<\/strong><\/p>\n

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. <\/p>\n

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<\/u>. <\/p>\n

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<\/u>. <\/p>\n

Filing of tax forms<\/strong><\/p>\n

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).<\/p>\n

Filing tax deferrals<\/strong><\/p>\n

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. <\/p>\n\n\n\n
In the event that this service is not included in the chosen fee, it must be taken into account that in the event of having to request a deferral, the fees provided for this concept must be paid.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Tax advice<\/strong><\/p>\n

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. <\/p>\n

Registrations, deregistrations and modification of census obligations<\/strong><\/p>\n

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. <\/p>\n\n\n\n
In the event that this service is not included in the chosen fee, it must be taken into account that in the event of having to advise and process a registration, deregistration or census modification, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Preparation of balance sheets for banks<\/strong><\/p>\n

Preparation of personalised balance sheets according to the needs of the customer and the bank. Analysis of the balance sheet and study of ratios with the aim of facilitating access to bank financing. <\/p>\n\n\n\n
In the event that this service is not included in the chosen fee, it must be taken into account that in the event of having to request a studied balance sheet prepared for the bank, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Quarterly earnings analysis meeting<\/strong><\/p>\n

Quarterly face-to-face meeting to monitor the results of the year. Analysis and study of results using indicative ratios, and quarterly consultancy regarding the economic and financial aspect of the company. These meetings would be held on a quarterly basis, according to the client’s interests, for the correct follow-up. <\/p>\n

Pre-closure meeting of the financial year<\/strong><\/p>\n

Face-to-face meeting to forecast the end of the current financial year, before it has ended, and in anticipation of the possible profits or losses of the financial year (pre-closing). This would be held between the months of October and December, and would define the end of the financial year itself in the most optimal way for the interests of the company and\/or the entrepreneur. <\/p>\n

Closing meeting of the financial year<\/strong><\/p>\n

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. <\/p>\n

Legalization of accounting books<\/strong><\/p>\n

Legalisation of accounting books in the relevant Commercial Registry, within 4 months of the end of the financial year. Therefore, the legalisation of books will usually be carried out during the month of April, compared to the end of the previous financial year. <\/p>\n\n\n\n
In the event that the legalisation of accounting books is not included in the chosen quota, it must be taken into account that the fees are \u20ac85 + VAT (supplements from the Commercial Register separately) for each financial year.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Corporation Tax (IS) and Annual Accounts (CCAA)<\/strong><\/p>\n

Preparation and filing of Corporation Tax (Corporation Tax, form 200) and Annual Accounts (Autonomous Communities) for the financial year. Generally, the deadline for filing Corporation Tax is 25 July, with respect to the tax of the immediately preceding year, and the deadline for filing the Autonomous Communities is 30 July, with respect to the accounts for the immediately preceding financial year. <\/p>\n\n\n\n
In the event that the preparation and presentation of Corporation Tax and the Autonomous Communities are not included in the chosen quota, it must be taken into account that the fees are \u20ac295 + VAT (supplements from the Commercial Registry separately) for each financial year.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Income of partners and directors of the company<\/strong><\/p>\n

Preparation and filing of Personal Income Tax (IRPF, form 100) for each of the company’s partners and administrators. The Income Tax return campaign is carried out between the months of April and June, both inclusive. <\/p>\n\n\n\n
If the preparation and presentation of Personal Income Tax is not included in the chosen tax liability, it must be taken into account that the fees will be assessed according to the circumstances and components of each of the Income Tax returns to be prepared.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Surveillance of electronic notifications DEH\u00fa<\/strong><\/p>\n

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. <\/p>\n\n\n\n
In the event that the “monitoring of DEH\u00fa electronic notifications” is not included, it must be taken into account that it will be the customer himself who must carry it out, since in compliance with current regulations, these notifications are not sent by post but are only notified electronically.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

eNotum electronic notification surveillance<\/strong><\/p>\n

Receipt of each of the notifications sent by the Government of Catalonia (including the Tax Agency of Catalonia), the different Provincial Councils (Barcelona, Tarragona, Lleida and Girona) and the vast majority of municipalities in Catalonia (Vilanova i la Geltr\u00fa, Barcelona, Tarragona, Vilafranca del Pened\u00e8s, etc.) 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 edict publication (through Official Gazettes), which may cause serious consequences in addition to the corresponding sanctions. <\/p>\n\n\n\n
In the event that the “Monitoring of eNotum electronic notifications” is not included, it must be taken into account that it will be the customer himself who must carry it out, since in compliance with current regulations, these notifications are not sent by post but are only notified electronically.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Surveillance of DGT electronic notifications<\/strong><\/p>\n

Receipt of each of the notifications sent by the “Directorate General of Traffic” to the company. Daily surveillance 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 edict publication (through Official Gazettes), which may cause serious consequences in addition to the corresponding sanctions. <\/p>\n\n\n\n
If “Surveillance of DGT electronic notifications” is not included, it must be taken into account that it will be the customer himself who must carry it out, since in compliance with current regulations, these notifications are not sent by post but are only notified electronically.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

AEAT payment current certificates<\/strong><\/p>\n

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. <\/p>\n\n\n\n
In the event that the obtaining of current AEAT payment certificates is not included in the fee, it must be taken into account that if this service is required, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Contractor and subcontractor certificates<\/strong><\/p>\n

The contractors and subcontractors certificate is a certification that serves as a guarantee for anyone who hires or subcontracts a worker, professional or entrepreneur for the execution of works or provision of services. It should be borne in mind that the General Tax Law establishes that whoever contracts or subcontracts a certain service is subsidiarily liable for the debt that may arise if the contracted party does not comply with the obligation to pay the corresponding taxes to the Treasury. <\/p>\n\n\n\n
In the event that the obtaining of current AEAT payment certificates is not included, it must be taken into account that if this service is required, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Management of credit seizure proceedings<\/strong><\/p>\n

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. <\/p>\n\n\n\n
In the event that the Tax Agency’s “Management of credit seizure proceedings” is not included, it must be taken into account that if this service is required, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

Complementation of the INE survey<\/strong><\/p>\n

The National Institute of Statistics regularly sends companies a series of surveys for their studies on business activity, which must be supplemented. Failure to complete these or with incorrect data may result in the application of sanctions by the Administration. <\/p>\n\n\n\n
In the event that the “Complementation of INE surveys” is not included, it must be taken into account that if this service is required, the fees provided for this concept must be paid in addition to the fee.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

24\/7 access to the <\/strong>Gestingral Portal<\/strong><\/a><\/p>\n

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. <\/p>\n

Invoice portal<\/a> \u2013 Management of issued and received invoices <\/strong><\/p>\n

Access to and use of the “Invoice Portal” for the management of invoices, both issued and received. It allows the indexing of invoices issued and received (by customer\/supplier, month, quarter, etc.). <\/p>\n

Invoice Portal \u2013 Budgets<\/a> Invoicing + Graphics <\/strong><\/p>\n

Possibility of using the Invoices Portal to issue invoices, recurring invoices, make budgets and have an analysis with graphs of the returns obtained.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19558","page","type-page","status-publish","hentry"],"yoast_head":"\nCONDITIONS OF THE SERVICES OF THE TAX-ACCOUNTING AREA - PICAR COMPTABILITAT • Gestingral Assessoria a Vilanova i la Geltr\u00fa.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gestingral.com\/en\/conditions-of-the-services-of-the-tax-accounting-area-picar-comptabilitat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CONDITIONS OF THE SERVICES OF THE TAX-ACCOUNTING AREA - 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