{"id":21496,"date":"2018-06-12T07:30:55","date_gmt":"2018-06-12T05:30:55","guid":{"rendered":"http:\/\/www.edenred.es\/?p=9722"},"modified":"2026-02-18T12:25:43","modified_gmt":"2026-02-18T11:25:43","slug":"las-obligaciones-fiscales-de-una-empresa-que-debes-conocer","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/","title":{"rendered":"The tax obligations of a company that you need to know"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\n

A company's tax obligations begin even before the first steps of business activity are taken.<\/b> Prior to the start of the activity, the entrepreneur must assume his responsibility as part of the economic system. <\/span><\/p>\n\n

Once the company is up and running, new obligations arise, which will continue until the company ceases trading.<\/span> In other words, they are present throughout the entire business life, from before the start to after the end of the business and economic activity.<\/p>\n\n

\n
\"\"<\/a><\/figure>\n<\/div>\n\n

Because is then <\/span>when a company's tax obligations are terminated<\/b>, but before that, a final step is required, which is <\/span>the Census Declaration of cessation of activity<\/b>.<\/span><\/p>\n\n

Therefore, we will explain below the different tax obligations that all companies, as well as the self-employed, have to comply with. Bearing in mind that they are divided into three different moments for three different types of subjects.<\/p>\n\n

Tax obligations of a company at 3 different points in time for 3 different subjects<\/b><\/h2>\n\n

Before starting the business activity, both self-employed persons and companies of any type must complete the following forms for <\/span>dealing with a company's first tax obligations<\/b>. This will avoid problems if there is a Tax Inspectorate<\/a>:<\/p>\n\n

    \n
  1. Forms 036 and 037<\/span><\/a>The census declaration is filed through these forms and the company is identified for tax purposes. In the case of companies exempt from payment, form 036 can also be used for the following purposes <\/span>be given of<\/b> registration with the Economic Activities Tax (IAE).<\/b><\/li>\n
  2. Models 840 - 848<\/a>These are the ones that allow taxpaying companies to register with the IAE.<\/li>\n<\/ol>\n\n

    While the self-employed could start their activity, companies incorporated as civil, commercial or community property companies could start their activity. <\/span>they should still do one more management using the<\/b> model 600<\/b><\/a>, <\/b>for the self-assessment of the tax on<\/span> Transfer of assets and documented legal acts for the incorporation of the company.<\/span><\/p>\n\n

    Once the company has been set up, it is time to file the VAT return, the annual declaration of operations with third parties and to pay personal income tax or corporate income tax. To do so, the following forms must be filed:<\/span><\/p>\n\n

      \n
    1. Model<\/span> 303<\/span><\/a> and<\/span> 390<\/span><\/a>VAT: it is used to file quarterly and annual VAT returns, both for the self-employed and for companies of any kind.<\/span><\/li>\n
    2. Form 130<\/span><\/a> \u2013<\/span> 131<\/span><\/a> o<\/span> model D - 100:<\/span><\/a> to pay Personal Income Tax (IRPF) on a quarterly basis and in instalments or annually.<\/span><\/li>\n
    3. Models 202<\/span><\/a> and<\/span> 200<\/span><\/a>These are those that will be needed to meet the tax obligations of companies that pay corporate income tax (commercial and civil companies).<\/span><\/li>\n
    4. Form 347<\/span><\/a>for making the annual declaration of transactions with third parties.<\/span><\/li>\n<\/ol>\n\n

      It should be borne in mind that it may also be necessary to process the<\/span> 111 models<\/span><\/a> and<\/span> 190<\/span><\/a>, where payments subject to withholding tax are made.<\/span><\/p>\n\n

      Finally, it is necessary to talk about <\/span>a company's tax obligations at the time of closure of its activity<\/b>, which are as follows:<\/span><\/p>\n\n

        \n
      1. Forms 036 and 037<\/span><\/a>The self-employed, commercial and civil companies and communities of goods are used to cancel their business activity.<\/span><\/li>\n
      2. Models 840 - 848<\/span><\/a>This is not necessary for the self-employed, but it is necessary for other companies that are subject to the Economic Activities Tax, as it allows them to deregister.<\/span><\/li>\n<\/ol>\n\n

        It is important, in all cases<\/span>, To find out more about the deadlines for the above-mentioned procedures and the documentation that, together with the forms, must be presented in each case to comply with a company's tax obligations, consult the Tax Agency's website.<\/b><\/p>\n\n

        \n
        \"\"<\/a><\/figure>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        Las obligaciones fiscales de una empresa comienzan antes incluso de que se den los primeros pasos de la actividad del negocio. Antes del comienzo de la actividad, el empresario deber\u00e1 asumir su responsabilidad como integrante del sistema econ\u00f3mico. Una vez que la empresa est\u00e1 ya en funcionamiento, aparecen nuevas obligaciones, que se prolongar\u00e1n hasta el […]<\/p>\n","protected":false},"author":3,"featured_media":28991,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-21496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"\nObligaciones fiscales de una empresa: todo lo que debes saber<\/title>\n<meta name=\"description\" content=\"Las obligaciones fiscales de una empresa comienzan antes incluso de que se den los primeros pasos de la actividad del negocio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaciones fiscales de una empresa: todo lo que debes saber\" \/>\n<meta property=\"og:description\" content=\"Las obligaciones fiscales de una empresa comienzan antes incluso de que se den los primeros pasos de la actividad del negocio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.edenred.es\/en\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\" \/>\n<meta property=\"og:site_name\" content=\"Edenred Espa\u00f1a\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-12T05:30:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T11:25:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"371\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Edenred Espa\u00f1a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edenred Espa\u00f1a\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\"},\"author\":{\"name\":\"Edenred Espa\u00f1a\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c\"},\"headline\":\"Las obligaciones fiscales de una empresa que debes conocer\",\"datePublished\":\"2018-06-12T05:30:55+00:00\",\"dateModified\":\"2026-02-18T11:25:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\"},\"wordCount\":634,\"publisher\":{\"@id\":\"https:\/\/www.edenred.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg\",\"articleSection\":[\"Fiscalidad\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\",\"url\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\",\"name\":\"Obligaciones fiscales de una empresa: todo lo que debes saber\",\"isPartOf\":{\"@id\":\"https:\/\/www.edenred.es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg\",\"datePublished\":\"2018-06-12T05:30:55+00:00\",\"dateModified\":\"2026-02-18T11:25:43+00:00\",\"description\":\"Las obligaciones fiscales de una empresa comienzan antes incluso de que se den los primeros pasos de la actividad del negocio.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage\",\"url\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg\",\"contentUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg\",\"width\":1400,\"height\":371,\"caption\":\"obligaciones fiscales de una empresa\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.edenred.es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Las obligaciones fiscales de una empresa que debes conocer\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.edenred.es\/#website\",\"url\":\"https:\/\/www.edenred.es\/\",\"name\":\"Edenred Espa\u00f1a\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.edenred.es\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.edenred.es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.edenred.es\/#organization\",\"name\":\"Edenred Espa\u00f1a\",\"url\":\"https:\/\/www.edenred.es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2023\/02\/logo-edenred.svg\",\"contentUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2023\/02\/logo-edenred.svg\",\"width\":413,\"height\":265,\"caption\":\"Edenred Espa\u00f1a\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c\",\"name\":\"Edenred Espa\u00f1a\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/653cbe71a0b83778535f3e9751858fb54a24cd63f3e916208e7172647514967d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/653cbe71a0b83778535f3e9751858fb54a24cd63f3e916208e7172647514967d?s=96&d=mm&r=g\",\"caption\":\"Edenred Espa\u00f1a\"},\"sameAs\":[\"https:\/\/edenred.es\/\",\"https:\/\/www.linkedin.com\/company\/edenred-espana\/\"],\"url\":\"https:\/\/www.edenred.es\/en\/blog\/author\/edenred_es\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax obligations of a company: all you need to know","description":"A company's tax obligations begin even before the first steps of business activity are taken.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.edenred.es\/en\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/","og_locale":"en_GB","og_type":"article","og_title":"Obligaciones fiscales de una empresa: todo lo que debes saber","og_description":"Las obligaciones fiscales de una empresa comienzan antes incluso de que se den los primeros pasos de la actividad del negocio.","og_url":"https:\/\/www.edenred.es\/en\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/","og_site_name":"Edenred Espa\u00f1a","article_published_time":"2018-06-12T05:30:55+00:00","article_modified_time":"2026-02-18T11:25:43+00:00","og_image":[{"width":1400,"height":371,"url":"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg","type":"image\/jpeg"}],"author":"Edenred Espa\u00f1a","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Edenred Espa\u00f1a","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#article","isPartOf":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/"},"author":{"name":"Edenred Espa\u00f1a","@id":"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c"},"headline":"Las obligaciones fiscales de una empresa que debes conocer","datePublished":"2018-06-12T05:30:55+00:00","dateModified":"2026-02-18T11:25:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/"},"wordCount":634,"publisher":{"@id":"https:\/\/www.edenred.es\/#organization"},"image":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage"},"thumbnailUrl":"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg","articleSection":["Fiscalidad"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/","url":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/","name":"Tax obligations of a company: all you need to know","isPartOf":{"@id":"https:\/\/www.edenred.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage"},"image":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage"},"thumbnailUrl":"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg","datePublished":"2018-06-12T05:30:55+00:00","dateModified":"2026-02-18T11:25:43+00:00","description":"A company's tax obligations begin even before the first steps of business activity are taken.","breadcrumb":{"@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#primaryimage","url":"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg","contentUrl":"https:\/\/www.edenred.es\/wp-content\/uploads\/2016\/04\/Edenred_transporte2_portada.jpg","width":1400,"height":371,"caption":"obligaciones fiscales de una empresa"},{"@type":"BreadcrumbList","@id":"https:\/\/www.edenred.es\/blog\/las-obligaciones-fiscales-de-una-empresa-que-debes-conocer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.edenred.es\/"},{"@type":"ListItem","position":2,"name":"Las obligaciones fiscales de una empresa que debes conocer"}]},{"@type":"WebSite","@id":"https:\/\/www.edenred.es\/#website","url":"https:\/\/www.edenred.es\/","name":"Edenred Spain","description":"","publisher":{"@id":"https:\/\/www.edenred.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.edenred.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.edenred.es\/#organization","name":"Edenred Spain","url":"https:\/\/www.edenred.es\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.edenred.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.edenred.es\/wp-content\/uploads\/2023\/02\/logo-edenred.svg","contentUrl":"https:\/\/www.edenred.es\/wp-content\/uploads\/2023\/02\/logo-edenred.svg","width":413,"height":265,"caption":"Edenred Espa\u00f1a"},"image":{"@id":"https:\/\/www.edenred.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c","name":"Edenred Spain","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.edenred.es\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/653cbe71a0b83778535f3e9751858fb54a24cd63f3e916208e7172647514967d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/653cbe71a0b83778535f3e9751858fb54a24cd63f3e916208e7172647514967d?s=96&d=mm&r=g","caption":"Edenred Espa\u00f1a"},"sameAs":["https:\/\/edenred.es\/","https:\/\/www.linkedin.com\/company\/edenred-espana\/"],"url":"https:\/\/www.edenred.es\/en\/blog\/author\/edenred_es\/"}]}},"_links":{"self":[{"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/posts\/21496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/comments?post=21496"}],"version-history":[{"count":3,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/posts\/21496\/revisions"}],"predecessor-version":[{"id":46189,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/posts\/21496\/revisions\/46189"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/media\/28991"}],"wp:attachment":[{"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/media?parent=21496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/categories?post=21496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.edenred.es\/en\/wp-json\/wp\/v2\/tags?post=21496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}