Commercial
Taxation

We know how frustrating it is to set up your business in Seville, invoice well, and then see how Corporation Tax eats up all your hard work at the end of the year. Your traditional accountancy firm does a great job of inputting invoices and submitting tax forms on time, but it doesn't do long-term tax strategy.

Seville

Tax Lawyers

At FA Abogados, we're fiscal surgeons; we audit your business to apply all legally permissible deductions, optimise your profits, and shield you from any tax authority inspection.

Seville

Where we’ve been featured in the media

Your salary As Administrator

Watch out for your company's statutes

If the statutes state that your role is «voluntary», but you put yourself on a payroll, you are taking a huge risk.

The Tax Agency will consider this expense non-deductible for Corporation Tax (as it is a gratuity) and will impose a fine that could deplete your company overnight.

At FA Abogados, we review and amend your Articles of Association straight away to safeguard your remuneration under 100%. That way, you’ll be paid what you deserve without fear of penalties.

This is how we've optimised the box of Sevillian companies

The deduction of complex expenses

The tax authorities rejected meals with clients and mileage expenses from a small service company, demanding thousands of euros from them.
The result: We legally demonstrated the direct correlation of those expenses with the business's income, and we successfully challenged the entire settlement.

Savings statutes

We avoided a €40,000 fine for the CEO of a marketing agency in Seville.
The result: We demonstrated, thanks to a previous change of statutes that we had drafted for him, that his salary for management functions was indeed a perfectly deductible expense.

The Holding Restructuring

We transformed a successful sole proprietorship limited company into a Holding corporate structure to protect its real estate assets.
The result: We managed to ensure that profits circulated between the subsidiary and the parent company whilst paying very little tax, thanks to the 95% legal exemption on dividends.

Salary or dividends? How to withdraw money from your limited company.

Choosing how you take money out of your business into your personal pocket drastically changes your final tax bill. Compare the two main options:

Fiscal Impact	Claim by Payroll (Salary)	Receiving by Dividends
For you (Partner / IRFP)	Taxes on the general income tax base (at the highest progressive tax bands).	Taxed on the savings base for income tax (lower and more attractive rates).
For the Company (Corporation Tax)	It is a deductible expense. It reduces profits and the company pays less Corporation Tax.	This is not a tax-deductible expense. The company has already paid 25% on those benefits.
When is it most convenient	Ideal for securing your monthly cash flow and reducing your limited company's bill.	Ideal as an annual distribution of surplus if your income tax bracket is already very high.

We resolve doubts of your day-to-day business

Can I claim the company car as a deduction if I use it at the weekends?

It's a very well-guarded area. The tax authorities legally allow only a 50% VAT deduction for commercial passenger cars. For corporation tax and your personal income tax (as remuneration in kind), the rules are even stricter if the vehicle is used for private purposes. We structure this legally to help you avoid fines.

What's the difference between what my management agency does and what you do?

The administrative agency processes, the tax lawyer plans and defends. Your manager closes the quarter with the invoices you provide; we sit with you to design your 5-year savings plan and fight tooth and nail if the tax inspection knocks on your door.

What do I do if I receive a request from the Tax Agency?

Never answer on your own. Contributing an unnecessary document or explaining poorly can trigger a thorough inspection. Contact us immediately so we can centralise your technical defence and ascertain precisely what the inspector is legally entitled to request.

Is it mandatory to pay Corporation Tax if I've made a loss?

You don't pay a fee, but it's compulsory to submit it. You must always file form 200. The positive thing is that these losses will generate «Negative Taxable Bases» which we will safeguard as gold to offset them and pay less in future years when you have profits.

Are there tax advantages for startups in Andalusia?

Yes, and they are very powerful. There is a reduced rate of 15% (instead of the standard 25%) which applies during the first year in which the company begins to have a positive tax base (profits) and the following year. We’ll help you make sure you don’t miss out on this opportunity.