Frequently Asked Questions
The questions we get asked most about taxes, accounting, e-commerce and running a business, answered straight.
What tax obligations does a freelancer have in Spain?
Every quarter, VAT (Form 303), the income tax instalment (Form 130, or 131 under modules) and, if you apply withholdings, Form 111. Once a year, the VAT summary (Form 390), the annual income tax return and the withholdings summary (Form 190). You also have to be registered with the RETA and keep your record books up to date. If you work with us, we take care of all of it; you just have to send us the invoices.
How much does it cost to hire a tax adviser in Spain?
It depends on what needs doing. For a freelancer, the market rate is between €50 and €150 a month with accounting and quarterly taxes; for a company, between €150 and €400. We prefer to look at your case and give you a fixed price, no strings attached: tell us what you do, how many invoices you handle and whether you have employees, and we'll tell you what it would cost.
What taxes does a limited company (SL) pay in Spain?
Mainly corporate tax: the general 25%, or 15% during the first two profitable years if it is newly created. Plus quarterly VAT (Form 303), the income tax withholdings it applies (Form 111), corporate tax instalments (Form 202) and, every year, filing the annual accounts at the Companies Registry.
When does Form 303 for VAT have to be filed?
From the 1st to the 20th of April, July and October for the first three quarters, and from the 1st to the 30th of January for the fourth. If your turnover exceeds €6,010,121 a year, it becomes monthly. We file it and tell you the amount before the direct debit arrives.
What is the difference between an advisory firm and a gestoría?
A gestoría processes: it files forms and handles paperwork with the administration. A tax advisory firm also thinks with you: it plans the year, tells you what is worthwhile and what isn't, and defends you if the Tax Agency asks questions. At DPL we do both, because one without the other falls short.
What is the Beckham Law and who can apply?
It is a regime for people who move to Spain for work: for six years they pay a flat 24% on employment income up to €600,000 instead of the general scale. The main requirement is not having been tax resident in Spain in the previous five years, and it is applied for with Form 149 within six months of registering with Social Security.
How is an e-commerce or online store taxed in Spain?
Like any business, with one difference: where VAT is paid. If you sell to consumers in other EU countries and exceed €10,000 a year, you apply the customer's country VAT and declare it through the one-stop shop (OSS). If you import small consignments from outside the EU, there is IOSS. Shopify, Amazon or PayPal fees are deductible, as long as you book the sale at its gross amount. Our EkonYou division focuses entirely on this: services for Shopify stores.
Do I need to register for VAT in another country if I sell from stock there?
Yes. Holding goods in another country and selling from there to its customers requires you to register for its VAT and file the returns there; those sales don't go through OSS. VAT registration and filings are available in the 27 EU countries, the UK, Norway, Switzerland and more than 20 countries outside Europe. VAT registration and compliance in Europe →
What is packaging EPR and does it affect me if I sell online to other countries?
It is extended producer responsibility: anyone placing packaging on a country's market has to register there, report the kilos and pay for its recycling. If you ship to consumers in Germany (LUCID), France (UIN) or other countries, it affects you even if the store is in Spain. Here, in addition, there is the plastic tax (Form 592). Available in France, Germany, Spain, Italy, the Netherlands, Sweden and Ireland, also for electrical equipment, batteries and textiles. Packaging EPR in the EU →
When is it mandatory to file Form 347?
When you have exceeded €3,005.06 in the year with the same customer or supplier, VAT included. It is filed in February with the previous year's data, and it pays to reconcile it beforehand with the other party: differences between what you declare and what they declare are one of the most common reasons for a tax demand. Those under the SII do not file it.
What are the most important tax deductions for SMEs?
The ones we use most: accelerated depreciation in the cases that allow it, the R&D&I deduction (between 25% and 42% of the expense), job creation deductions, the capitalisation reserve (since 2025, 20% of the increase in equity) and the reduced corporate tax rates for small companies. Almost none of them apply on their own: they have to be planned before the year end, which is why we do it in November.
What are the advantages of an outsourced CFO?
Having someone who looks at the numbers with a finance director's head without paying a finance director's salary: cash flow control, budgets, bank negotiation, monthly reports and a regular meeting to decide with data. At DPL we do it with our own tools, so you have the figures on your phone and not in a spreadsheet that arrives late.
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