Generally, all companies and their employees performing their activities in Spain are required to be registered prior to starting work and paying contributions to the Spanish social security system, which are due from the start of the employment relationship. They also need to be registered for tax purposes. This is discussed in 5.1.
The Spanish Tax Agency (Agencia Tributaria) website has all the official forms related to payroll tax obligations. The main forms are:
- Ìý
•ÌýÌýÌýÌý Form 111: payroll withholdings (resident taxpayers)
- Ìý
•ÌýÌýÌýÌý Form 216: payroll withholdings (non-resident taxpayers)
- Ìý
•ÌýÌýÌýÌý Form 190: annual summary of payroll remunerations and refunds
- Ìý
•ÌýÌýÌýÌý Form 296: annual summary of payroll remunerations and refunds (non-resident taxpayers)
Tax filings are done through Sede electrónica and social security filings
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:22