🧾 Business Taxes in Marbella – Overview
Whether you’re operating as an SL company or freelancer (autónomo), your tax duties are based on national laws — but your filings, address, and inspections are local to Marbella.
| Tax Type | Who Pays It | Filing Frequency |
|---|---|---|
| Corporate Tax (IS) | SL companies | Annual (Modelo 200) |
| Income Tax (IRPF) | Freelancers | Quarterly (Modelo 130), Annual (Modelo 100) |
| Value-Added Tax (IVA) | Most businesses | Quarterly (Modelo 303), Annual (Modelo 390) |
| Withholding Tax (IRPF) | Employers and freelancers | Quarterly (Modelo 111), Annual (Modelo 190) |
| Informative Reports | All (if required) | Annual (Modelo 347) |
We take care of your registrations, certificates, and all submissions in Marbella.
🏢 SL Companies – Corporate Tax in Marbella
| Requirement | Details |
|---|---|
| Standard rate | 25% |
| New companies | 15% for first two profitable years |
| Annual filing | Modelo 200 |
| Quarterly advances | Modelo 202 |
| Annual accounts | Must be filed with the Marbella Mercantile Registry |
📌 Even dormant SL companies must file annual accounts and returns.
👨💻 Freelancers – IRPF & VAT
| Item | Details |
|---|---|
| Income Tax regime | Direct estimation (standard default) |
| Quarterly filing (Modelo 130) | Pay tax on income minus expenses |
| Annual return (Modelo 100) | Declares all personal income |
| IRPF withholding on invoices | 15% (standard) or 7% (first year, if eligible) |
| VAT filing | Quarterly (Modelo 303) and annual (Modelo 390) |
| Social Security contribution | Monthly from ~€230 and up |
💡 Marbella freelancers must register with RETA and AEAT to avoid penalties — we manage the process for you.
📊 Bookkeeping & Accounting in Marbella
| Business Type | Accounting Rules |
|---|---|
| SL Companies | Full double-entry bookkeeping under PGC |
| Freelancers (Autónomos) | Simplified cash-basis ledgers |
| All businesses | Must retain invoices for 4–6 years |
| Annual reports | SLs must file with Mercantile Registry |
We provide full accounting services using tools like Holded, Quipu, or Sage — with bilingual support.
👥 Hiring Employees in Marbella
Hiring locally in Marbella means full compliance with labor law and payroll filings:
| Task | What’s Required |
|---|---|
| Employer registration | With Social Security |
| Employee contract | In Spanish, filed with SEPE |
| Payroll management | Monthly payslips, IRPF, and SS contributions |
| Tax filings | Modelo 111 (quarterly) and Modelo 190 (yearly) |
| Vacation, severance, benefits | Regulated by Spanish law |
📌 Employment law in Spain is strict — we help structure hires to avoid disputes.
🧾 Local Marbella Business Taxes
| Local Tax | Applies To |
|---|---|
| IAE (Business Activity Tax) | Companies with > €1M revenue |
| Basura comercial (Waste tax) | Retail & office spaces |
| Signage/Exterior ads tax | For storefront displays |
| Licencia de apertura | Required for physical businesses |
We register your business at Marbella’s Ayuntamiento and manage all permits.
❌ Common Tax Mistakes to Avoid
⛔ Missing Modelo 200 or Modelo 390 filing
⛔ Not registering for VIES before invoicing EU clients
⛔ Using a personal account for business expenses
⛔ Hiring staff without a valid contract or registration
⛔ Assuming Marbella has the same tax practices as other cities
🧑💼 Our Tax, Accounting & Payroll Services in Marbella
Borderless Lawyers provides:
✅ NIE, CIF, and AEAT registration
✅ Quarterly & annual tax filings (all modelos)
✅ Bookkeeping for freelancers and SLs
✅ Payroll setup and ongoing management
✅ Annual accounts & Mercantile Registry filings
✅ Representation before tax inspectors (if needed)
📞 Need Help With Taxes, Accounting, or Hiring in Marbella?
We keep your business compliant, so you can focus on growth and clients — not tax codes.
👉 Contact us to handle your full tax and accounting setup in Marbella.