Start of autonomous activity
From GAFIC we simplify the start of your new activity so that you focus on your business and have everything ready for your new business venture. As a autonomous, it is important to know the steps to follow in the creation of a new business.
In the following post you will find a summary with 3 simple steps to create a business:
- High in Finance
- Registration in Social Security
- Other possible registrations and permits
If this is your case, read on and learn from Gafic about any questions that may arise. We will accompany you throughout the process.
1. Registration in the AEAT (HACIENDA)
The beginning of an economic activity originates a series of fiscal obligations. Those who go to perform business or professional activities or pay yields subject to withholding, must request, before the start, their registration in the Employers, Professionals and Retainers Census.
Who is part of the Employers, Professionals and Retainers Census?
- Persons or entities that develop or are going to develop in national territory:
- Business or professional activities, those that confer the status of entrepreneur or professional, including agricultural, forestry, livestock or fisheries. Those that exclusively lease real estate exempt from VAT are not included, provided that their realization does not constitute the development of a business activity in accordance with the provisions of the IRPF regulations. These census activities do not include occasional delivery of new means of transport exempt from VAT and intra-community acquisitions of exempt goods.
- Payment of income subject to withholding or deposit on account
- Intra-community acquisitions of goods subject to VAT made by those who do not act as entrepreneurs or professionals.
- Persons or entities not resident in Spain in accordance with the provisions of Article 6 of the Consolidated Text of the Income Tax Law for Non-Residents that operate in Spanish territory through a permanent establishment or satisfy in that territory rents subject to withholding or income account, and the entities referred to in paragraph c) of article 5 of the aforementioned Law (entities in attribution of income established abroad with presence in Spanish territory).
- Persons or entities not established in the territory of application of VAT will be included in this census when they are subject to this tax.
- Persons or entities that do not meet any of the above requirements but are partners, heirs, co-owners or participants of entities under the regime of income attribution that develop business or professional activities and have tax obligations derived from their status as members of such entities.
The information that is relevant for the management of the taxes levied on the activities developed by these taxpayers must be added.
Supplementary data:
Each person or entity, will have three types of complementary data:
- Declarations or self-assessments that the taxpayer must submit periodically.
- Tax situation of the taxpayer. This section includes the specificities in the taxation of income tax or IS, in VAT, the possible inclusion in the registers of large companies, of intra-community operators or of monthly return, the qualification of the economic activity according to the section of the IAE as long as produce the modification of the provisions of the fifth additional provision of General Tax Law 58/2003 (see DT 4ª RGAT), of each of the economic activities developed, and the location data of those activities.
- Phone, email address and Internet address.
2. Registration in Social Security (S.S)
Any person who is going to start a work activity must (in case of not having it) an affiliation number.
The affiliation has the following characteristics:
- Mandatory for persons included in the system for the purposes of rights and obligations in their contributory mode.
- Unique and general for all the System Regimes.
- It extends to the whole life of people
- It’s exclusive
- The application is made through model TA.1 (for more information check with your labor advisor in Gafic)
Characteristics of the Social Security Number:
- Mandatory for all citizens prior to the application for membership and registration in some regime of the S.S.
- Mandatory in the case of beneficiaries of pensions or other benefits of the System.
- It will be recorded in a Resolution of the General Treasury of the Social Security in which its name, surnames and ID appear.
- The application for Social Security Number is formulated in model TA.1 “Application for Affiliation / Social Security Number”, will be sent to the Provincial Directorate of the Treasury of the S.S. o Administration of the same province in which the company in which the worker is employed by another employee or assimilated or in which the establishment of the self-employed worker is domiciled is domiciled.
Affiliation requests must be formulated prior to the start of the provision of services by the employee.
3. Other permits and discharges:
Each company has some or other obligations depending on whether it has a place, sells online, has workers, sales volume or according to its activity. To do this, we recommend you keep this in mind and consult more detailed information about the following possible permits or authorizations that your company must fulfill:
- Opening of the premises
- Liability insurance
- Data protection (RPGD) and LSSI
- Prevention of occupational hazards
- Law on Money Laundering
- Professional activities optional membership
- Other taxes specific to your activity *
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