RD-Law 1/2021, 12th January, introduces new features in the General Accounting Plan to adapt it to the accounting criteria adopted by the European Union and will be applicable for fiscal years beginning on January 1 January 2021.
Form 714 is the Wealth Tax declaration and those natural persons resident in Spain and non-residents are obliged to present it, depending on whether or not they exceed certain limits in the value of their assets or rights.
Form 111 refers to the quarterly withholding filings and Form 190 refers to the annual summary of withholdings, which is filed at the end of the accounting period.
All companies, regardless of their size, are obliged to have a pay register that includes the average and broken down data of the real salaries received by their workers, divided between men and women.
All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.