Tax

Tax Compliance: Hassle-Free Tax Obligations Management

Tax compliance, VAT, corporate income tax, customs and Intrastat. We ensure full compliance with all your tax obligations efficiently and securely.

Manage my taxes
500+
Active tax clients
100%
Returns filed on time
25+
Years of experience
0
Penalties for non-compliance

BMC’s tax compliance practice ensures that your business meets all its tax obligations correctly, punctually, and efficiently — from quarterly VAT to the annual corporate income tax return, through customs obligations and withholding management.

Corporate Income Tax and Business VAT

The two major tax obligations for any business require precise management that goes well beyond filling in forms:

  • Corporate Income Tax: Preparation of Form 200/220; optimisation of applicable deductions (R&D, environment, job creation); tax group consolidation; instalment payments and management of tax losses.
  • VAT Advisory: Forms 303, 390 and SII; pro-rata and differentiated sectors; intra-Community transactions; recovery of input VAT; special regimes (RECC, travel agencies).

Customs and International Trade

  • Customs and Intrastat: Management of import/export clearances; tariff classification; intrastat; special customs regimes; Authorised Economic Operator (AEO); coordination with Spanish Customs and the European Commission.

Recurring Tax Compliance and Freelancers

  • Recurring Tax Compliance: Personalised tax calendar; filing of information returns (Forms 347, 349, 190, 180); AEAT request management; representation before limited reviews and inspections.
  • Tax Advisory for Freelancers: Self-employed registration; direct and objective assessment; professional income tax; Forms 130 and 131; deductible expense planning; withholdings.
Team
AGAna Garcia Montoya· Partner - Tax Division
Our services

Practice areas

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Analysis and reference guides

Tax: our reference analyses

article

Spain tax calendar 2026: all deadlines and obligations

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article

Corporate Tax 2026: complete practical guide

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article

From Italian freelancer to Spanish tax resident: 2026 tax structure

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View all insights
Technical glossary

Key terms in tax

Corporate Tax (Impuesto de Sociedades)Tax Consolidation (Group Taxation Regime)Integrated ComplianceTax Representative for Non-Residents in Spain (Representante Fiscal)
View full glossary
Related services:Tax strategyBusiness servicesRegulatory compliance
Tax updates 2026
Methodology

Our approach

Tax calendar

Planning of all tax obligations for the year.

Preparation

Collection and review of accounting and tax data.

Filing

Electronic submission to AEAT and regional tax authorities.

Follow-up

Management of notifications and tax authority communications.

Why choose us?

What sets us apart

Guaranteed compliance

We have never missed a filing deadline in 25 years of practice.

VAT specialists

Experts in intra-EU VAT, VAT registration and special VAT regimes.

Customs & Intrastat

Full management of customs declarations and trade statistics filings.

Experienced team with local insight and international reach

Our team

The professionals leading this practice

Manuel Jimenez

Founder & Managing Director

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FAQ

Frequently asked questions

A standard company (general corporate tax regime, VAT-taxable activity) files quarterly: Form 303 (VAT), Form 111 (employment/professional services withholdings), and Form 115 (rental withholdings). Annually: Form 200 (corporate tax), Form 347 (transactions with third parties), Form 349 (intra-Community transactions), Forms 190/180 (annual withholding summaries). Critical deadlines fall in January, April, July, and October.
Input VAT is deductible when the amount is correctly documented in an invoice, the transaction relates to business activity, and the deduction is exercised within the four-year period from the right arising (Art. 99 VAT Act). Acquisitions with mixed use (business and private) are only deductible in proportion to business use. Investment goods have special adjustment rules (regularisation of the deduction over 9 or 4 years depending on the type of good).
A limited review (Art. 136 LGT) restricts AEAT's actions to examining the declared data and supporting documents, without access to full accounting records. It must be resolved within 6 months. The key is to provide exclusively the documentation requested, without anticipating information that may open new lines of inquiry. Having tax representation from the first request is decisive in limiting the scope of the procedure.
Yes. Businesses that carry out intra-Community transactions (purchases or sales of goods to other EU member states) are required to file intrastat if they exceed the exemption thresholds (currently €400,000 for arrivals and €400,000 for dispatches, although these vary annually). Non-compliance or incorrect filing may result in penalties from the Customs and Excise Department.
Under direct assessment, a freelancer can deduct all expenses necessary for their activity (Art. 28 LIRPF): social security contributions, supplies for the dedicated workspace, depreciation, repairs, staff costs, advertising and public relations (subject to limits), and a vehicle if exclusively dedicated to the activity. Using part of the main residence as a workspace allows deduction of a proportion of utility costs (25% of the proportion of dedicated floor area). AEAT scrutinises the correlation between declared expenses and the declared activity with particular care.
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