At Global Mind Advisors, we specialize in providing advice to SMEs (Small and Medium-sized Enterprises) and self-employed individuals.
We believe that having a good advisory service is crucial for ensuring efficient and successful business management.
Services
We offer continuous support in tax management, including tax declaration preparation and filing, advice on the best tax strategies, as well as financial resource planning and management.
We handle the maintenance of financial records, preparation of financial reports, and annual account filing.
Assistance in human resources management, including contract management, payroll processing, social security contributions, employee hire and dismissal, and other matters related to labor regulations.
Self-Employed Individuals
A self-employed individual or a freelancer is a person who works independently and does not have an employer-employee relationship with any company or employer. They organize their work schedule and use their own materials and structure to carry out their work.
Within the category of self-employed individuals, there are three main classifications of activities based on their IAE (Tax Activities Index):
1
Small business owners who operate their own businesses such as shops or restaurants.
2
Independent professionals, such as doctors, lawyers, consultants, graphic designers, programmers (among others), whose work requires a professional qualification.
3
Musicians, athletes, and film actors (among others).
In Spain, self-employed individuals have several legal and tax obligations that they must fulfill.
Some of the main ones include:
Todos los trabajadores autónomos deben darse de alta en el régimen especial de trabajadores autónomos de la Seguridad Social, ya sea de forma presencial o a través de la Sede Electrónica de la Seguridad Social.
Los trabajadores autónomos están obligados a pagar mensualmente las cotizaciones correspondientes a la Seguridad Social en función de su base de cotización.
Los autónomos deben presentar cada trimestre la declaración trimestral de impuestos, que incluye entre otros el modelo 303 de IVA y el modelo 130 (IRPF) correspondiente al trimestre. Asimismo, anualmente deben presentar el modelo 100 de IRPF como cualquier otro ciudadano.
Los autónomos deben emitir facturas por los servicios que prestan y llevar un registro detallado de todas las operaciones que realizan.
Los trabajadores autónomos están obligados a llevar un registro contable de sus ingresos y gastos, y a conservar todos los justificantes y facturas relacionados con su actividad. Los principales libros oficiales son:
Dependiendo del tipo de actividad que realicen, los autónomos pueden necesitar obtener permisos y licencias específicas para poder desarrollar su actividad.
It's important to comply with the obligations mentioned above. Non-compliance can lead to sanctions or fines by the relevant authorities.
SMEs
In Spain, an SME (Small and Medium-sized Enterprise) is defined based on the number of employees and annual turnover or total value of the balance sheet.
According to Spanish legislation, a company is considered an SME if it meets the following criteria:
Fewer than 10 employees and an annual turnover or total annual balance not exceeding 2 million euros.
Fewer than 50 employees and an annual turnover or total annual balance not exceeding 10 million euros.
It's important to comply with the obligations mentioned above. Non-compliance can lead to sanctions or fines by the relevant authorities.
Complying with current regulations and the obligations outlined therein is our top priority to provide excellent service to our clients.
Below are some of the most important obligations:
