🧾 What Taxes Do Businesses Pay in Alicante?
Whether you’re a freelancer or operating an SL company, these taxes apply:
| Tax Type | Who It Applies To | Filing Frequency |
|---|---|---|
| Corporate Tax (IS) | SL companies | Annual (Modelo 200) |
| Personal Income Tax (IRPF) | Freelancers (autónomos) | Quarterly (Modelo 130) & Annual (Modelo 100) |
| Value-Added Tax (IVA) | Most business activities | Quarterly (Modelo 303) & Annual (Modelo 390) |
| Withholding Tax (IRPF) | Employers & freelancers | Quarterly (Modelo 111) & Annual (Modelo 190) |
| Informative Declaration | SLs & autónomos (if relevant) | Annual (Modelo 347) |
📌 Missing a filing can lead to automatic penalties. We handle all tax submissions on your behalf.
🏢 Corporate Tax for SL Companies in Alicante
| Category | Detail |
|---|---|
| Standard rate | 25% |
| Startup discount | 15% for the first 2 profitable years |
| Annual filing | Modelo 200 (due in July) |
| Quarterly prepayments | Modelo 202 |
| Annual accounts filing | Required with Alicante Mercantile Registry |
💡 Even companies with no activity must file tax returns and submit annual accounts.
👨💻 IRPF Income Tax for Freelancers
| Item | Detail |
|---|---|
| IRPF regime | Direct estimation (estimación directa) |
| Quarterly payments | Modelo 130 |
| Annual tax return | Modelo 100 (covers all personal income) |
| Withholding on invoices | 15% (standard) or 7% (first year, if eligible) |
| Social Security | Monthly contributions (~€230 and up) |
📌 First-time autónomos may apply for reduced social security rates starting at €80/month.
📊 IVA (VAT) Obligations
| Type of Operation | VAT Treatment |
|---|---|
| Domestic sales (Spain) | Charge 21% VAT (standard) |
| B2B within EU (VIES-registered) | Reverse charge mechanism |
| B2C within EU | Charge VAT or opt into OSS system |
| Sales outside EU | Usually exempt (but declared) |
💡 Registration with the EU’s VIES system is necessary if you invoice EU-based clients.
📒 Bookkeeping & Accounting
| Business Type | Requirements |
|---|---|
| SL Companies | Full double-entry bookkeeping, annual accounts, certified ledgers |
| Freelancers | Simplified ledgers (income, expenses, VAT), quarterly filings |
| Both | Need a digital certificate for e-filing |
We use compliant accounting systems like Holded, Quipu, and Sage to keep your business audit-proof.
👥 Hiring Employees in Alicante
To hire legally, you must:
-
Obtain a digital certificate (firma digital)
-
Register with Social Security as an employer
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Sign official labor contracts (in Spanish)
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File monthly payroll reports
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Pay employer contributions (approx. 30% of gross salary)
📌 We prepare compliant contracts, register new hires, and manage payroll and IRPF filings.
🧾 Local Taxes in Alicante
| Tax | Who It Affects |
|---|---|
| IAE (Economic Activity Tax) | SLs with revenue over €1M/year |
| Garbage / Commercial Waste Tax | Office or commercial premises |
| Signage/Advertising Tax | Street-facing businesses with signs |
We register your business with the Alicante Ayuntamiento for applicable local tax compliance.
❌ Common Mistakes
⛔ Forgetting to file Modelo 390 (annual VAT recap)
⛔ Paying freelancers without proper IRPF withholdings
⛔ Failing to keep proper ledgers or retain invoices
⛔ Hiring without registering as an employer
⛔ Using incorrect VAT treatment for EU or export clients
🧑💼 Our Tax & Payroll Services in Alicante
Borderless Lawyers provides:
✅ SL and autónomo tax registration
✅ Quarterly and annual Modelo filings
✅ Full bookkeeping & accounting services
✅ Payroll management and employment contracts
✅ VIES/OSS registration for EU operations
✅ Annual accounts filing for companies
📞 Need Help With Taxes, Accounting, or Hiring in Alicante?
We help you stay compliant while focusing on growth — no Spanish required.
👉 Contact us to handle your tax and accounting needs in Alicante.