Tax and accounting advisory when you have no staff

You are looking for tax and accounting advisory because you already invoice, VAT or Corporation Tax already sits on the calendar, and nobody is on staff. Payslips are not the problem yet. What matters is what the tax-and-books pack covers while the employment layer still does not exist.

Tax and accounting advisory, when you have no staff, is the engagement for the business’s taxes and books: returns, record books or accounts according to your legal form, without staff payroll while nobody provides services on account of another person under the general scheme. Particular terms of the packs. This page is about Spain, and the Spanish pack terms prevail. Month-by-month bank reconciliation sits in monthly accounting advisory. The three-layer packaging with payroll is in tax, payroll and accounting in one firm. Here employment only marks the boundary.

This guide is limited to the state general scheme: it does not resolve a case in the Basque Country, Navarre or the Canary Islands, or family household service, and contracting the pack does not transfer your tax obligations before the Administration. General Tax Law, Article 17; Particular terms of the packs. It does not decide your specific NIF either.

What tax and accounting advisory means without staff

People searching for tax and accounting often blur two jobs that are not the same. Tax prepares and files returns on the Tax Agency calendar. Accounting keeps the period’s operations, record books or accounts in order so those returns have a base. They can share a firm and a month. Neither replaces the other.

The tax and accounting advisory page describes the catalogue: quarterly and annual taxes, period accounts, queries, Tax Agency letters and figures kept current. Tax and accounting advisory. What enters your fee is fixed by the pack terms, not by the service-page headline.

Without employees, the map narrows. You are not cross-checking a payslip every month, and you are not filing a prior registration at the Social Security Treasury for a general-scheme worker. You still have invoices, banks, VAT, personal income tax or Corporation Tax, and the documentation rhythm the pack requires. Hire tomorrow and the engagement changes. Until then, tax and accounting can be enough.

Taxes: VAT, personal income tax or Corporation Tax

For a freelancer in common territory, the quarter usually turns around VAT and the personal income tax payments on account when they apply. The Practical VAT Manual 2026 summarises the deadline for quarterly modelo 303 self-assessments: from the 1st to the 20th of the month after the settlement period in April, July and October, and from the 1st to the 30th of January for the fourth quarter. AEAT, VAT filing deadlines. In that same January window, where applicable, the annual summary modelo 390 is filed. AEAT, VAT filing deadlines.

The 2026 taxpayer calendar sets filing and direct-debit windows for the usual quarterly models. For modelos 111, 115, 117, 123, 124, 126, 128 and 216 with a quarterly obligation, the general filing window runs from the 1st to the 20th of January, April, July and October. AEAT, taxpayer calendar 2026. For modelos 130 and 131, the general quarterly filing window is from the 1st to the 30th of January and from the 1st to the 20th of April, July and October. AEAT, taxpayer calendar 2026. Those dates belong to the Tax Agency. A pack does not invent them.

A company in the general scheme works with Corporation Tax, instalment payments when they apply, and the accounting circuit that feeds those settlements. TaxFactory’s tax and accounting service lists VAT, personal income tax, withholdings, Corporation Tax, instalment payments, annual summaries and intra-Community filings among the taxes covered in its catalogue. Tax and accounting advisory. Which models leave your fee remains a pack question, not a service-page headline.

Record books versus company accounts

The accounting and registration duties of anyone who carries on economic activities for personal income tax depend on the regime or method used to determine net income. AEAT, IRPF 2025 accounting and registration obligations. Do not copy a colleague’s list without checking your own method.

A professional in direct estimation, in any of its modalities, must keep a record book of income, of expenses, of investment assets and of provisions of funds and disbursements. AEAT, professional activities in direct estimation. From 1 January 2019 those books are mandatory even if, as a professional, you voluntarily keep accounts conforming to the Commercial Code. AEAT, professional activities in direct estimation.

If your commercial business activity is determined under normal direct estimation, AEAT states that you are obliged to keep accounts conforming to the Commercial Code. AEAT, IRPF 2025 accounting and registration obligations. In simplified direct estimation for business activities, the same AEAT sheet points to sales and income, purchases and expenses, and investment-assets record books. AEAT, IRPF 2025 accounting and registration obligations.

A commercial company sits on a different map. Every entrepreneur must keep orderly accounts suited to the business, allowing a chronological trail of all transactions and the periodic preparation of balances and inventories. The entrepreneur shall necessarily keep, without prejudice to what special laws or provisions may establish, a book of Inventories and Annual Accounts and a Journal. Commercial Code, Article 25. The Journal records day-to-day operations or, within the limits of Article 28, totals for periods not exceeding a quarter if the detail appears in other concordant books or records. Commercial Code, Article 28.

At the end of the financial year, the entrepreneur must prepare the company’s annual accounts, comprising the balance sheet, the profit and loss account, a statement of changes in equity for the year, a cash-flow statement and the notes, subject to the legal exceptions provided. Commercial Code, Article 34. The applicable accounting framework may be the General Accounting Plan under Royal Decree 1514/2007 or, where it applies, the General Accounting Plan for Small and Medium-Sized Enterprises under Royal Decree 1515/2007. General Accounting Plan; SME General Accounting Plan.

Paying for a pack does not erase that difference. It organises who records, who reviews and which deliverable you receive. A freelancer with record books does not become an SL under the General Accounting Plan because the label on the invoice looks similar.

Holded, day 10 and the firm certificate

In the published packs, Holded is the named platform. ADVISE includes Holded to manage your accounting. Particular terms of the packs. STARTER also includes Holded. Particular terms of the packs. Ask what you export and what the firm validates. Naming Holded in the pack does not replace the written scope of the engagement.

TAX FACTORY, S.L. files returns and procedures with its own digital certificate and does not request the client’s. Particular terms of the packs. To that end, the client shall grant the representation or authorisation needed for TAX FACTORY, S.L. to act in the client’s name before the AEAT, the Social Security General Treasury and the other competent bodies, within the scope of the pack contracted. Particular terms of the packs. A power of attorney meant for the Tax Agency does not turn a pack that excludes payroll into an employment engagement.

Unless something else is stated, the client must provide the necessary information and documentation before day 10 of the settlement month; that contractual cut-off does not replace the legal filing deadlines before the Tax Agency. Particular terms of the packs. If the information is not provided before day 10, TAX FACTORY, S.L. does not guarantee filing on time, and the surcharges, interest or penalties arising from that delay or from incorrect data provided by the client shall be the client’s sole responsibility. Particular terms of the packs. Day 10 organises the firm’s work. The Tax Agency’s day 20 or day 30 still belongs to the Agency.

The packs have no minimum lock-in and cancellation follows the General Terms: it takes effect at the end of the current billing period and the fee is not prorated. Particular terms of the packs. Leaving without a lock-in still leaves duties: make clear which returns stay open when you go.

Usual objections when “there is no staff”

TRADE, supplier or administrator

A TRADE invoices as a freelancer. A supplier issues an invoice. An administrator may be paid for the office without that being general-scheme staff. If an administrator of a capital company lacks effective control, exercises direction or management and is paid for it, they may be assimilated to the General Scheme with Social Security contributions; confirm the classification, and that still does not turn the tax pack into Pack NÓMINAS. Calling any of them “the team” does not turn the tax pack into Pack NÓMINAS by itself. If the relationship is genuinely employment, the map changes. If it is not, do not invent a payslip that does not exist.

If nobody provides services on account of another person under the general scheme, the tax and accounting pack may be enough. When the first person joins the staff, employment stops being theoretical. For that jump, use hiring your first employee. The three-layer contrast sits in tax, payroll and accounting in one firm.

Does the tax pack include payroll?

No. In ADVISE, DO IT and ALL IN, the Excluded section says Employment management and payroll (Pack NÓMINAS). Particular terms of the packs. In STARTER and GROWTH, the Excluded section says Payroll and employment management (Pack NÓMINAS). Particular terms of the packs. SCALE includes the administrator payroll and excludes additional employee payrolls (Pack NÓMINAS). Particular terms of the packs. There is no published pack called START.

Pack NÓMINAS is a separate engagement: 65 €/mes + IVA as the base, plus 16 €/mes + IVA per worker, with no lock-in, and with its own employment adviser, distinct from the tax adviser. Particular terms of the packs. It may sit alongside any tax and accounting pack or be contracted alone. If nobody is on staff today, buying it “just in case” without a real registration is usually a wasted fee.

Does hiring advisory move my Tax Agency duties?

No. The elements of the tax obligation may not be altered by acts or agreements of private parties, which shall produce no effects before the Administration, without prejudice to their private-law consequences. General Tax Law, Article 17. You can agree who prepares records, who files and who answers a formal notice. You cannot agree that the Agency will ignore your status as the person obliged.

The client is responsible for the truthfulness, accuracy and completeness of the information provided and for the consequences of providing it incorrectly, incompletely or late. Particular terms of the packs. TAX FACTORY, S.L. is answerable for professional diligence in performing the contracted service and for damage directly attributable to it by wilful misconduct or its own negligence, without being able to exonerate itself from legally required liability. Particular terms of the packs. Keep those layers apart: yours before the Tax Agency, and the firm’s for the work contracted.

How to choose a pack when you have no employees

The prices shown are monthly and are stated exclusive of VAT; VAT will be added at the rate in force (currently 21%) on the corresponding invoice. Particular terms of the packs. Do not bake VAT into a homemade total here. The fee is the published figure, plus the tax.

If you are a freelancer with no staff, choose among ADVISE, DO IT and ALL IN according to who books the accounts and which extras you need; if you are a company with no employees, STARTER or GROWTH cover tax and accounting, and SCALE can fit if you need the administrator payroll or value the 1.5 monthly hours of financial analysis with a CFO. Particular terms of the packs.

Freelancers: ADVISE, DO IT, ALL IN

ADVISE costs 59 €/mes + IVA. It includes Holded, welcome training, unlimited queries, an assigned manager, filing of quarterly and annual returns with the TAX FACTORY, S.L. certificate, and the day 10 cut-off. Particular terms of the packs. It excludes, among other things, the holder’s income tax return, bookkeeping of invoices by TAX FACTORY, S.L., management of electronic notifications (DEHú), several special models, employment management and payroll, and representation in a formal tax inspection. Particular terms of the packs. In ADVISE, the client is responsible for the information uploaded after the training received. Particular terms of the packs.

DO IT costs 89 €/mes + IVA. It includes everything in ADVISE and, in addition, bookkeeping by TAX FACTORY, S.L., professional validation of each expense, professional liability for that bookkeeping, handling of requests to produce books, unlimited invoices and modelo 216. Particular terms of the packs. It still excludes employment management and payroll (Pack NÓMINAS). Particular terms of the packs.

ALL IN costs 99 €/mes + IVA. It includes everything in DO IT and, in addition, the holder’s income tax return with the published limits (maximum 1 rental property and maximum 5 share or crypto transactions), a quarterly planning meeting and quarterly closes. Particular terms of the packs. It also excludes employment management and payroll. Particular terms of the packs. Having ALL IN prepare the holder’s return still does not put an employee payslip inside that fee.

For the freelancer’s quarter rhythm, the quarterly VAT and income tax guide and what your accountant should do each quarter complete the calendar without repeating every box here.

Companies: STARTER, GROWTH, SCALE

STARTER costs 264 €/mes + IVA. It includes Holded, training, queries, a manager, accounting review, depreciation and tax adjustments, annual accounts, Corporation Tax and books, filing with the TAX FACTORY, S.L. certificate, and the day 10 cut-off. Particular terms of the packs. It excludes full bookkeeping of invoices by TAX FACTORY, S.L., the administrator’s or shareholder’s income tax return, DEHú, SII and modelos 720, 721 and 369, payroll and employment management, and representation in a formal inspection. Particular terms of the packs. In STARTER, the client is responsible for the information uploaded after training. Particular terms of the packs.

GROWTH costs 349 €/mes + IVA. It includes everything in STARTER and, in addition, full accounting by TAX FACTORY, S.L., a real-time client portal (BiLoop), invoicing on the platform, full professional liability and unlimited invoices. Particular terms of the packs. It still excludes payroll and employment management (Pack NÓMINAS). Particular terms of the packs.

SCALE costs 549 €/mes + IVA. It includes everything in GROWTH and, in addition, the administrator payroll and 1.5 hours a month of financial analysis with a CFO. Particular terms of the packs. It excludes the administrator’s or shareholder’s income tax return (not included in any company pack, including SCALE) and additional employee payrolls (Pack NÓMINAS). Particular terms of the packs. If you do not need the administrator payroll, weigh whether the 1.5 CFO hours justify SCALE; STARTER or GROWTH cover tax and accounting without that extra.

For freelancers, the product entry is freelancers. For companies, companies. The closed figures sit in the pack terms.

Limits worth not skipping

This guide is limited to the state general scheme: it does not resolve a case in the Basque Country, Navarre or the Canary Islands, or family household service, and contracting the pack does not transfer your tax obligations before the Administration. Particular terms of the packs; General Tax Law, Article 17. Family household service appears in the terms as an independent service outside Pack NÓMINAS. Particular terms of the packs.

If what you need is the month of banks, entries and close, go to monthly accounting advisory. If you already have or will have staff and want the three-layer contrast, use tax, payroll and accounting in one firm.

This page also does not decide whether your activity is commercial, professional or mixed, which IAE heading fits you, or whether a collaborator is a TRADE or a false freelancer. Get those classifications wrong and the books, the returns and sometimes the employment engagement shift with them. Ask for an assessment with facts, not with a blog headline.

Services indicated as excluded in each pack are not included in the fee and may be contracted and invoiced separately, subject to prior acceptance by the client. Particular terms of the packs. DEHú, a formal inspection, modelos 720/721/369 or SII do not activate by themselves because you paid for tax and accounting.

Next step

Note the legal form (freelancer or company), whether anyone already works on account of another person under the general scheme, and who should book the accounts: you after training, or the firm. That is enough to see whether ADVISE, DO IT or ALL IN is enough; whether the company fits STARTER or GROWTH; or whether SCALE fits because you need the administrator payroll or value the 1.5 monthly hours of financial analysis with a CFO.

The catalogue and contracting flow sit at tax and accounting advisory. Inclusions and exclusions, without rounding, are in the pack terms. If you are about to hire the first person, read hiring your first employee first and add Pack NÓMINAS or a separate employment engagement before registration, not after the first payslip.

Frequently asked questions

What does tax and accounting advisory cover if you have no staff?

It covers the business taxes and books: returns, record books or accounts according to your legal form, and the documentation rhythm of the pack. It does not cover staff payroll or employment management while nobody provides services on account of another person under the general scheme. The exact boundary sits in the terms of the pack you contract. Particular terms of the packs; Tax and accounting advisory.

Do I need employment advisory if I have no employees?

No, if nobody works on account of another person under the general scheme. A TRADE, a supplier, or an administrator paid only for the office does not turn the tax engagement into an employment one; an administrator of a capital company without effective control who is paid for direction or management may be assimilated to the General Scheme, but that alone does not open Pack NÓMINAS. When you are about to hire, Pack NÓMINAS or a separate employment engagement comes in before registration, not after the quarter. Particular terms of the packs; Hiring your first employee.

Do a freelancer and an SL have the same accounts inside the tax pack?

No. A professional in direct estimation must keep record books of income, expenses, investment assets and provisions of funds and disbursements. A commercial company follows the Commercial Code and, where applicable, the General Accounting Plan or the SME plan. The pack organises the work; it does not equalise those duties. AEAT, professional activities in direct estimation; Commercial Code, Article 25.

Does the tax pack already include payroll?

No. In ADVISE, DO IT and ALL IN, employment management and payroll are left out as Pack NÓMINAS. In STARTER and GROWTH the exclusion is called “Payroll and employment management (Pack NÓMINAS)”. SCALE includes only the administrator payroll and leaves out additional employee payrolls. Particular terms of the packs.

Does hiring tax and accounting advisory transfer my duties before the Tax Agency?

No. The elements of the tax obligation may not be altered by acts or agreements of private parties, which shall produce no effects before the Administration. The engagement splits internal tasks; it does not change your position before the Tax Agency. Put in writing who prepares, who files and who answers a formal notice. General Tax Law, Article 17.