With the constitution of a company the associated tax is one per cent of the social capital.

When a company is created it is necessary to attach a bank certificate, signed by the branch manager of the company´s bank, to the Public Deeds.  Using these figures the company will have to pay one per cent of this value in tax.

This tax will be paid using MODEL 600 as printed by the Junta de Andalucia.

When the tax has been paid the Junta de Andalucia will stamp the relevant paperwork as proof of payment.  It is not possible to obtain Public Deeds on the constitution  of a company accepted by Company House unless these taxes have been paid.

From the date of the Public Deeds on the constitution of the company there is a maximum of thirty (30) working days to pay these taxes. If they are not payed within this period a fine and interest will be charged on the unpaid tax.

TAXES ON THE CONSTITUTION OF A COMPANY

"Jose Maria has been of endless help to us and I really dont know what we would have done without him.  Firstly, he has assisted with the purchase of a number of houses for us, and has provided us with a really efficient service ... always doing what he says, when he says he will do it, which has proven to be rare in our experience of other spanish lawyers!  He has also completed our spanish tax returns, which just looked like a complete nightmare to us!
Following the death of my partners ex wife, he was invaluable in guiding us through the very complex process of a person dying without a will in Spain.  We really believe the children would never have inherited anything without his professional advice and help  during the six months and endless steps it took to sort out the inheritance.
Finally, we have recommended Jose Maria, to several other people, all with very different needs and the feedback from everyone has been that he has always managed to resolve what appeared to be unresolvable problems!   He really has been invaluable to us over the last five years and I would never hesitate to recommend him"

Lis Lambert MBA
Mecina Bombarón (Granada)

I first met Jose Maria during the sale of a client's property.  I was immediately impressed with his honesty and loyalty to his client.  Also immediately obvious was his excellent command of English - far better than any other lawyer I had met in the area. 
I was so impressed after our first meeting I transferred both business and personal accounts to Jose's office.  He has provided superb and timely advice since on all personal and business taxation and legal matters.

Michael Dyson (Owner Cybersurfer Properties, Salobrena)