🇪🇸 Is Accounting Mandatory for All Businesses in Barcelona?
Yes — all businesses operating in Barcelona (and Spain in general), whether large or small, must comply with Spanish accounting and bookkeeping laws.
✅ SL companies must follow corporate accounting rules
✅ Freelancers (autónomos) must track income and expenses
✅ Records must be kept in Spanish or Catalan, and use approved formats
📌 Even if your company has no income, you still need to file accounts annually.
🧾 Basic Accounting Obligations for SL Companies
| Requirement | Frequency |
|---|---|
| Daily bookkeeping (journals) | Ongoing |
| Annual accounts (cuentas anuales) | Yearly |
| Corporate income tax filing | Yearly (Modelo 200) |
| VAT returns (if registered) | Quarterly + Yearly |
| Retentions & withholdings | Quarterly (Modelo 111, 115) |
| Legalization of books | Yearly |
| Filing with the Mercantile Registry | Yearly |
💡 In Barcelona, companies file accounts with the Registro Mercantil de Barcelona. We manage this directly for clients.
📒 What Records Must Be Kept?
Spanish law requires:
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Diario (daily ledger)
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Libro de inventarios y cuentas anuales
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Balance sheet and profit & loss
-
Annual corporate resolutions
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Invoices received and issued (following strict VAT format)
-
Payroll records and Modelo filings
Records must be kept for 6 years and available in case of audit.
📅 Key Accounting Deadlines in Barcelona
| Obligation | Deadline |
|---|---|
| Annual accounts approval | Within 6 months of year-end |
| Filing of accounts with registry | Within 30 days after approval |
| Corporate tax return (Modelo 200) | July (for calendar year) |
| VAT returns (Modelo 303, 390) | Quarterly + January |
| Withholding taxes (Modelo 111, 115) | Quarterly + January summary (190) |
| Legalization of books | Before April 30 (approx.) |
Barcelona’s Registro Mercantil requires electronic submission and digital signatures — we handle this on your behalf.
💶 What About Freelancers (Autónomos)?
Freelancers in Barcelona are subject to:
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Modelo 130/131: Quarterly income tax estimate
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Modelo 303/390: VAT if registered
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Modelo 111: Withholding on contractors
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Modelo 347: Annual supplier/client declaration
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Books: Income, expenses, invoices, assets
💡 Even small freelancers must keep accurate books or risk fines.
📉 Penalties for Accounting Non-Compliance
| Mistake | Potential Penalty |
|---|---|
| Not filing annual accounts | €1,200–€60,000 fine |
| Failing to legalize books | Accounts not accepted by court |
| Missing tax filings | €300–€1,500+ per form |
| Irregular accounting records | Inspection/audit risk |
📌 In Barcelona, the Tax Agency and Mercantile Registry are interconnected — one mistake can trigger action from both.
🧑💼 Our Accounting Services in Barcelona
Borderless Lawyers offers:
✅ Monthly bookkeeping in Spanish formats
✅ Preparation of VAT, withholding, and corporate tax filings
✅ Annual accounts and electronic submission
✅ Registro Mercantil compliance
✅ Accounting for both SL companies and freelancers
✅ Remote service for international business owners
📞 Need Accounting Support in Barcelona?
Foreign founders and freelancers trust us to handle their books, taxes, and legal obligations — accurately and on time.
👉 Contact us to outsource your accounting in Barcelona with full legal support.