Tax and Payroll Advice with a Separate Accountant

You are looking for tax and payroll advisory because you already have staff, or soon will, and the day-to-day books sit with you or another accountant. You are not asking how to reconcile the bank. You want to know who files taxes, who closes payroll and social security, and which pack fits when the tax firm should not book invoices.

Tax and payroll advisory, when you or another keeps the daily books, is the engagement for business taxes plus the payroll and social security layer for staff, without the tax firm taking on daily invoice bookkeeping. Particular terms of the packs. This page is about Spain, and the Spanish pack terms prevail. The map without employees is in tax and accounting advisory with no payroll. Banks and books for the month sit in monthly accounting advisory. Registration, the contract and the payslip step by step sit in employment advisory. All three layers in the same firm sit in tax, payroll and accounting in one firm. Here the point is different: taxes and payroll with the accounts kept elsewhere.

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 or employment duties before the Administration. General Tax Law, Article 17; Particular terms of the packs. It also does not decide your collective agreement or your specific NIF.

What separates tax, employment and accounting in this engagement

People searching for tax and payroll often blur three jobs that are not the same. Tax prepares and files returns on the Tax Agency calendar. Employment follows the contract, the payslip and Social Security. Accounting orders operations, banks and the period close. They can share data in the same month. None of them replaces another.

This Act shall apply to workers who voluntarily provide their remunerated services on account of another person and within the scope of organisation and direction of another natural or legal person, called the employer or entrepreneur. Workers’ Statute, Article 1. While that general-scheme relationship is not there, the tax pack may be enough. Once it is, the employment month does not inherit from the quarter.

The tax and accounting advisory page describes the tax and books catalogue. Tax and accounting advisory. The employment advisory page describes payroll, registrations and social security contributions. Employment advisory. What enters your fee is fixed by the pack terms, not by the service-page headline.

From this angle, the daily books live outside the tax firm: you after training, or an outside accountant who feeds the same upload flow. Holded remains included in ADVISE and in STARTER. Particular terms of the packs. Naming the software does not make TAX FACTORY, S.L. the party that books invoices: in those packs that bookkeeping is excluded and the client is responsible for the information uploaded. Particular terms of the packs.

Taxes: VAT, withholdings and the calendar

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 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. Those dates belong to the Tax Agency. The pack does not invent them.

Depending on the type of taxpayer concerned, the frequency and manner of filing modelo 111 shall be those that apply in each case. AEAT, modelo 111 instructions. Quarterly self-assessment: during the first twenty calendar days of April, July, October and January, for the withholdings and payments on account corresponding to the immediately preceding calendar quarter. AEAT, modelo 111 instructions. A filed 111 does not prove that the month’s payslip and contributions are done.

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 marketing headline.

Wages shall be considered to be the totality of the economic perceptions of workers, in cash or in kind, for the professional provision of labour services on account of another person. Workers’ Statute, Article 26. Settlement and payment of wages shall be made punctually and with supporting documents on the date and at the place agreed, or in accordance with custom. The period of time to which payment of periodic and regular remuneration refers may not exceed one month. Workers’ Statute, Article 29. The receipt is monthly. Quarterly VAT does not replace it.

Social security contributions are compulsory. General contribution regulations, Article 6. Unless settlements for longer or shorter periods are expressly established or authorised, on the terms and conditions set by the Ministry of Employment and Social Security, contribution settlement periods shall refer to complete calendar months, even if the accrual of those contributions and/or their payment is made over periods other than months. General contribution regulations, Article 16. Closing the 303 does not close those months.

Without prejudice to the duty to request affiliation to the social security system for workers not already affiliated who are to join or do join their service, employers shall be obliged to notify the start or, where applicable, the cessation of the provision of services by workers in their undertaking so that those workers are, respectively, registered or deregistered. Registration and affiliation regulations, Article 29. Contracting Pack NÓMINAS splits tasks. It does not erase that employer duty.

The TGSS sheet summarises filing deadlines for registrations, deregistrations and changes by scheme. In the General Scheme, registration may be requested up to 60 calendar days before the employment relationship starts, and deregistrations and changes within 3 calendar days. TGSS, filing deadlines. The operational detail of registration and the payslip sits in employment advisory. That criterion is enough here: employment has its own calendar.

Why ADVISE or STARTER, not the pack that books the accounts

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 staff and you or another keeps the books, choose ADVISE plus Pack NÓMINAS; if you are a company in the same situation, STARTER plus Pack NÓMINAS. DO IT, ALL IN, GROWTH and SCALE contradict that map because TAX FACTORY, S.L. does the bookkeeping. Particular terms of the packs.

Freelancer: ADVISE + Pack NÓMINAS

ADVISE costs 59 €/mes + IVA. It includes Holded to manage your accounting, 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.

That exclusion of invoice bookkeeping is why ADVISE fits here: the firm files taxes from what you upload; it does not take on the daily register. If you want TAX FACTORY, S.L. to book the accounts, DO IT (89 €/mes + IVA) or ALL IN (99 €/mes + IVA) change the map, but then the accounts no longer “live elsewhere”. Particular terms of the packs. Those packs are the wrong answer for this premise.

Company: STARTER + Pack NÓMINAS

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 (349 €/mes + IVA) includes everything in STARTER and, in addition, full accounting by TAX FACTORY, S.L. Particular terms of the packs. SCALE (549 €/mes + IVA) adds the administrator payroll and 1.5 hours a month of financial analysis with a CFO, and still leaves additional employee payrolls outside (Pack NÓMINAS). Particular terms of the packs. If your premise is “someone else keeps the daily books”, GROWTH and SCALE contradict that design. SCALE also does not replace Pack NÓMINAS for the staff.

Pack NÓMINAS: fee, adviser and 111/190

Price: 65 €/mes + IVA (base), plus 16 €/mes + IVA per worker. No lock-in. It includes its own assigned employment adviser, distinct from the tax adviser. Particular terms of the packs. It may be contracted together with any tax and accounting pack or independently. Particular terms of the packs.

What is included, on the published terms, is this:

Complete payrolls every month.
Social security contributions filed.
Registrations, deregistrations and changes for workers.
Basic contracts and registration with the SEPE.
Monthly incidents (sick leave, holidays, overtime, and so on).
Modelo 111 and modelo 190 (if there is no tax pack with TAX FACTORY, S.L.).
Basic employment advice.
Monitoring of contract end dates.

Particular terms of the packs.

If you already have a tax pack with TAX FACTORY, S.L., modelos 111 and 190 are not duplicated in Pack NÓMINAS. Particular terms of the packs. Ask who files the 111 when tax and employment run together. A closed quarter does not prove the month of wages.

Left outside the fee, charged separately: complex dismissals and disciplinary letters, disputed final settlements, labour inspections, Social Security requests, ERE and ERTE, equality plans and a harassment protocol, occupational risk prevention, and household employees (independent service). Particular terms of the packs.

Day 10, the certificate and who answers

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 by itself close the employment month if Pack NÓMINAS is not contracted.

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 and does not by itself close the payroll month. 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 tax firm’s work. The Tax Agency’s day 20 or day 30 still belongs to the Agency. The month’s payslip still belongs to the month.

In the packs where the client enters or uploads information after the training received, the client is responsible for the information so provided. Particular terms of the packs. In ADVISE and STARTER that rule is explicit. If another accountant feeds Holded or the upload folder, put in writing who validates the figures before day 10. The firm is answerable for professional diligence in performing the contracted service, not for inventing data that never arrived. Particular terms of the packs.

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 and which payrolls stay open when you go.

Objections when “someone else keeps the books”

Can I ask for a tax pack “without Holded”?

No. There is no published pack that excludes Holded, and no pack labelled “tax only, no software”. ADVISE and STARTER include Holded. Particular terms of the packs. What you can put in writing is something else: that TAX FACTORY, S.L. does not book invoices in those packs and that you (or another) answer for the information uploaded. Particular terms of the packs.

DO IT or GROWTH “just in case”?

If the firm books the accounts, the premise of this page falls away. DO IT includes bookkeeping by TAX FACTORY, S.L. and professional validation of each expense. Particular terms of the packs. GROWTH carries the full accounting. Particular terms of the packs. Use them when you want that layer. Do not buy them to keep saying the accounts live elsewhere.

Does SCALE already cover employee payrolls?

No. SCALE includes the administrator payroll and excludes additional employee payrolls (Pack NÓMINAS). Particular terms of the packs. It also excludes the income tax return of the administrator or shareholder (not included in any company pack, including SCALE). Particular terms of the packs. The premium label does not bring the staff into the fee.

Does the tax pack already include payroll because I have employees?

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. Someone joining the workforce does not turn the tax engagement into that layer.

Does hiring advisory move my 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. The employer remains obliged to notify registrations and deregistrations. Registration and affiliation regulations, Article 29. You can agree who prepares, who files and who answers a formal notice. You cannot agree that the Tax Agency or the Treasury will erase you as the person obliged.

How to decide the engagement

Write down four facts, not a blog headline:

Legal form: freelancer or company.
Whether someone already provides services on account of another person under the general scheme, or the planned registration date.
Who records invoices and banks each week: you, another accountant, or TAX FACTORY, S.L.
Whether a company administrator needs their own payroll in addition to the staff.

If (3) is “you or another” and (2) is yes, the published fit for this angle is ADVISE + Pack NÓMINAS or STARTER + Pack NÓMINAS. Particular terms of the packs. If (3) is the firm, switch articles: look at tax, payroll and accounting in one firm or the DO IT / ALL IN / GROWTH packs. If you are about to register the first worker, read hiring your first employee first.

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, complex dismissals or occupational risk prevention do not activate by themselves because you paid for tax plus payroll.

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 or employment duties 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.

It also does not decide whether a collaborator is a TRADE or a false freelancer, which collective agreement applies, or whether your activity is commercial or professional. Those classifications change books, returns and sometimes the employment engagement. Ask for an assessment with facts.

If what you need is the accounting month in detail, go to monthly accounting advisory. If you need the registration and payslip walkthrough, use employment advisory. If you have no staff, tax and accounting advisory with no payroll is the closer map.

Next step

If the daily books will stay outside and there is, or will be, general-scheme staff, the next move is ADVISE or STARTER plus Pack NÓMINAS, with the day 10 cut-off and a clear channel for employment incidents. The closed figures sit in the pack terms. The tax catalogue sits at tax and accounting advisory. The employment catalogue sits at employment advisory.

Confirm before registration, not after the first payslip, who notifies the registration, who calculates the receipt and who files the 111. If you have not hired anyone yet, hiring your first employee orders that sequence.

Frequently asked questions

What does tax and payroll advisory cover if someone else keeps the books?

It covers business taxes and the payroll layer when you have staff under the general scheme. Daily bookkeeping stays outside the tax firm: you or another accountant records and uploads on the pack rhythm. At TAX FACTORY, S.L. that usually means ADVISE or STARTER plus Pack NÓMINAS, not a pack where the firm books invoices. Particular terms of the packs.

Which packs fit if I want taxes and payroll without TaxFactory doing daily bookkeeping?

If you are a freelancer with staff and you or another keeps the books, the published fit is ADVISE (59 €/mes + IVA) plus Pack NÓMINAS. If you are a company in the same situation, STARTER (264 €/mes + IVA) plus Pack NÓMINAS. DO IT, ALL IN, GROWTH and SCALE have TAX FACTORY, S.L. do the bookkeeping; they contradict the premise that accounts live elsewhere. Particular terms of the packs.

Does Pack NÓMINAS already include modelos 111 and 190?

Only if you do not have a tax pack with TAX FACTORY, S.L. If you already contract a tax and accounting pack with the firm, modelos 111 and 190 do not come into Pack NÓMINAS again. A filed 111 does not prove that the month’s payslip and contributions are done. Particular terms of the packs; AEAT, modelo 111 instructions.

Does hiring tax and payroll advisory transfer my duties before the Tax Agency or the Treasury?

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 employer remains obliged to notify registrations and deregistrations. The engagement splits tasks inside the pack contracted; it does not change your position before the Tax Agency or the Social Security General Treasury. General Tax Law, Article 17; Registration and affiliation regulations, Article 29.

Does day 10 of the tax pack also close the payroll month?

No. Day 10 organises the tax-pack information upload and does not replace AEAT legal deadlines. Pack NÓMINAS has its own scope: payroll, social security contributions, registrations, deregistrations, changes and the other published items. Do not assume that the day 10 cut-off or the tax power of attorney alone closes the employment month. Particular terms of the packs.