Individual person

Martin Ros Consultores is here to support the self-employed and is committed to providing the necessary attention through the services listed below:

Accounting preparation

Receiving, organizing, and verifying all documents provided by the company or individual. Preparation of journal entries and accounting movements according to the General Accounting Plan (PCG).

Preparation of journal entries before closing

Preparation of the following journal entries for an adequate accounting close:

Inventory regularizations for the calculation of stock.
Amortizations

Preparation of books

Preparation of the mandatory books according to the Commercial Code and other Mercantile and Fiscal Legislation:

Purchase and Expense Register Book
Sales and Income Register Book
Investment Goods Register Book

Accounting advice

Permanent assistance from our experts regarding any issues the company may raise about its accounting, always in accordance with the General Accounting Plan.

Preparation and review of VAT

Reconciliation of the amounts recorded as goods deliveries and service provisions with the issued invoice register book. Also, reconciliation of the VAT paid to be declared with the corresponding amounts from the received invoices register book. This includes the preparation and submission of:

Mod.303 (VAT) quarterly.

Mod.349 Informative declaration or intra-community supplies.

Mod.390 (VAT) Annual summary.

Mod.347 Annual declaration of transactions with third parties.

Preparation and review of I.R.P.F.

Reconciliation of data for the preparation and online submission of the following forms:

Mod.111 (withholding and income tax payments under IRPF).

Mod.190 (withholding and income tax payments under IRPF) annual.

Preparation and review of rental income withholding taxes

Reconciliation of data for the preparation and online submission of the following forms:

Mod.115 (withholdings on income from the rental or subletting of urban properties).

Mod.180 (withholdings on income from the rental or subletting of urban properties) annual.

Preparation of income tax

Preparation of mod. 100 (IRPF) Personal Income Tax for the individuals involved in the business.

Preparation of mod. 210 (IRPFNR) Income Tax for Non-Residents.

Tax planning

Comprehensive analysis and study of the company/individual, to apply deductions and tax benefits according to current legislation, aiming to minimize the tax cost.

Communications with the Tax Authorities:

Carrying out all the ordinary communications with the Tax Authorities that are necessary for the normal development of business and fiscal activity.

Assistance before the Tax Inspection of the Tax Agency

Assistance to the Company before the Tax Inspection of the Tax Agency, which will involve the following steps:

Resolution of any inquiries raised about how to approach the inspection's actions
Prior review of the documentation that, at the request of the Inspection, the Company must provide.
Examination, prior to signing, of the content of any actions taken by the inspection.
Advising the Company on agreeing or disagreeing with the settlement proposals made by the Inspection.