Tax obligations of a limited company

From its incorporation, a limited liability company has a number of obligations to the tax authorities. While some obligations only apply depending on the activity carried out by the company, others always apply.

Registering the economic activity

Before starting the economic activity of the limited company, you must file form 036 to register the activity that the company is going to carry out.

Form 036 is a census declaration that is used to notify the registration, cancellation and modifications of entrepreneurs, professionals and withholders.

Form 036 must indicate the date of registration of the economic activity, as well as the corresponding epigraph according to the activity that the company is going to carry out.

Obtaining an electronic signature

Another of the most important obligations of your Limited Company is to obtain its electronic signature.

The electronic signature is nothing more and nothing less than a file that is installed in your computer’s browser and allows you to sign a data transmission, verify a receipt and check who is the sender of the transmission.

The electronic signature will allow you to access electronic notifications made by the Tax Authorities and also to file tax returns.

There are currently many providers of electronic signatures and you can also obtain one from the Fábrica Nacional de la Moneda y Timbre by applying online and going to the AEAT headquarters by appointment to identify the applicant. Alternatively, identification can be done by post by sending the appropriate documents confirming the identification of the electronic signature applicant.

Quarterly and annual declarations

By filing form 036 you will inform the AEAT of your obligations regarding the filing of quarterly and annual tax returns.

Specifically, you will inform them of your tax obligations for taxes such as VAT, Personal Income Tax and Corporate Income Tax. And let’s not forget the informative declarations such as 347 and 349.

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