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.

Handled by the responsible partner

Offices in Spain In practice since 2010 REAF · ICAM EN · ES · FR · DE native
Manage my taxes

We accept a limited number of mandates each quarter. Inquiries are prioritised by urgency and fit with our current pipeline.

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

Practice areas

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.

Go deeper with our most recent analysis:

Equipo responsable
AGAna Garcia· Partner - Tax Division
Análisis y guías de referencia

Tax: nuestros análisis de referencia

article

Spain tax calendar 2026: all deadlines and obligations

Leer análisis

article

Spain Corporate Tax 2026: 25%, 23% and 15% Rates Explained

Leer análisis

article

From Italian freelancer to Spanish tax resident: 2026 tax structure

Leer análisis
Ver todos los insights
BMC Insights

Reciba nuestros análisis de referencia

Casos, cambios normativos y oportunidades — directamente en su bandeja.

Términos clave en tax (4)
Corporate Tax (Impuesto de Sociedades) Tax Consolidation (Group Taxation Regime) Integrated Compliance Tax Representative for Non-Residents in Spain (Representante Fiscal)
Ver glosario completo
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 16 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.

Nuestro equipo

Los profesionales que lideran esta área

Manuel Jimenez

Founder & Managing Director

Ver perfil
+34 910 917 811
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.

Talk to the partner · Tax

Three ways to start. A partner answers — not a junior.

No escalation, no internal handoffs. We tell you in the first conversation whether we can add real value.

Message Reply within 24 business hours Call me back We call you today No commitment Complimentary call Google Meet, direct with the partner
Or direct: +34 910 917 811

Handled by the responsible partner · Reply < 24 business hours · Professional secrecy from first email

Tax strategyBusiness servicesRegulatory compliance Conozca al equipo Casos de éxito Sectores Tax updates 2026

Manage your tax obligations

Complimentary consultation with our tax compliance team.

Manage my taxes

bm.consulting

Not sure where to start?

Our advisors will guide you with no commitment. First conversation at no charge.

Complimentary call View all services
AEAT Colaborador Social 4.9/5 on Google · 47 reviews 30+ nationalities served
Email
Contact