Taxes, Accounting & Hiring in Marbella – What Foreigners Need to Know

🧾 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.

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