Expatries Network
Spain

Social security contributions and returns in Spain

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Spain, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Spain and under which wording to apply for it.

The most discriminating item in Spain is not a qualification but an authorisation: the Sistema RED authorisation issued by the Tesorería General de la Seguridad Social, without which a firm cannot transmit a client's contributions. Then come the Registro Mercantil nota simple, the certificado de situación censal, registration in the intra-Community operators register, tax and social security clearance certificates, and professional liability cover. Proof of registration as a Graduado Social is required where the firm offers representation before the social courts.

Bodies and certificates in Spain

Local wordingIssuing bodyValiditySource
Certificado de estar al corriente de las obligaciones tributariasCertificate of being up to date with tax obligations

Délivré en ligne et immédiatement avec certificat électronique ou Cl@ve. Sa validité légale usuelle est de six mois (art. 23 du RD 887/2006 en matière de subventions) ; le réseau en demande un de moins de trois mois à l'entrée.

Agencia Estatal de Administración Tributaria (AEAT)6 months
Required
Official website
Certificado de estar al corriente en las obligaciones con la Seguridad Social (certificado de deudas)Certificate of no outstanding Social Security debts

S'obtient dans l'espace « Importa » / SEDESS de la TGSS. Un cabinet sans salarié doit fournir l'équivalent au titre du RETA (régime des travailleurs indépendants) de ses associés.

Tesorería General de la Seguridad Social (TGSS)6 months
Required
Official website

Back to the Spain profile

You employ staff in Spain

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You run payroll in Spain

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