🇪🇸 Do Businesses in Barcelona Pay Taxes Differently?
Barcelona follows Spain’s national tax system, but you’ll deal with local offices of the Spanish Tax Agency (AEAT) and the Barcelona City Council. Whether you run an SL company, are a freelancer, or own a branch, tax filing is required.
✅ National tax rules apply (IS, VAT, IRPF)
✅ Local surcharges or property taxes (IBI) may apply
✅ Digital filing is mandatory — with secure certificates
✅ Non-compliance leads to fines and interest
🧾 Main Taxes for Companies in Barcelona
| Tax Type | Description | Form |
|---|---|---|
| Corporate Income Tax (IS) | 25% flat rate on profits | Modelo 200 |
| Value Added Tax (IVA) | 21% standard rate on sales | Modelo 303/390 |
| Withholding Tax (IRPF) | On salaries, contractors, rent | Modelo 111, 115 |
| Business Activity Tax (IAE) | Only if turnover > €1M | Modelo 840 |
| Property Tax (IBI) | For owned/rented premises | Paid to Ayuntamiento |
📌 SL companies must file tax forms even if they make no income.
📅 Business Tax Deadlines in Barcelona
| Obligation | Deadline |
|---|---|
| Quarterly VAT (Modelo 303) | Apr 20, Jul 20, Oct 20, Jan 30 |
| Annual VAT (Modelo 390) | Jan 30 |
| Corporate Tax (Modelo 200) | 6 months + 25 days after year-end |
| Withholding tax (Modelo 111) | Same as VAT quarters |
| Annual summaries (190, 347) | January/February |
✅ All filings must be done electronically via AEAT’s digital system.
💡 We handle filing + digital certificate management for clients abroad.
🧑💻 Digital Certificate & Cl@ve System
To submit taxes online in Barcelona, you need a firma digital (digital certificate).
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Required for SL companies
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Optional for freelancers (but highly recommended)
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We obtain and install it remotely for non-residents
📎 The Barcelona Tax Office accepts filings only from verified users with a certificate.
💶 Local Taxes from the Ayuntamiento de Barcelona
In addition to national tax filings, your business may owe local fees such as:
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IBI (Impuesto sobre Bienes Inmuebles) – property tax
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Basura (waste collection fee) – for commercial premises
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Terrace licenses or commercial signage tax (for cafés/restaurants)
We help verify obligations with the Ajuntament de Barcelona before you launch.
💡 Tax Tips for Foreign Business Owners in Barcelona
✅ Choose the right accounting regime (directa, estimación, etc.)
✅ Track deductible expenses and apply VAT correctly
✅ Avoid late filings — even with zero activity
✅ Be aware of international tax treaties and non-resident rules
✅ Always file Modelo 200 for an SL, even if no activity
❌ Common Tax Mistakes to Avoid
⛔ Missing quarterly VAT filings
⛔ Ignoring Modelo 200 for dormant companies
⛔ Paying rent or salaries without withholdings
⛔ Using a personal account for business expenses
⛔ Failing to register for IAE or local taxes
🧑💼 Our Tax Filing Services in Barcelona
Borderless Lawyers provides:
✅ Full Modelo 200, 303, 111, 115, 190, 390 filings
✅ Quarterly and annual reporting
✅ Digital certificate setup for remote filings
✅ Local tax support with Ayuntamiento de Barcelona
✅ Tax optimization for foreign shareholders
📞 Stay Tax Compliant in Barcelona
Don’t let missed filings or wrong forms jeopardize your business. We help foreign founders manage Spanish tax with total peace of mind.
👉 Contact us to handle your business tax obligations in Barcelona today.