Membership Fees
Once you have done all the above, congratulations, you are now an API. As a member you will have to pay a monthly fee to the API Association which will vary depending on whether you are a practising member, if you have a second office or if you are a member but not practising:
Membership fees |
---|
50/month |
Third and |
---|
12,25/month |
Quota second |
---|
25€/month |
Membership fees |
---|
35/quarter |
necessary:
Applying for and obtaining an Opening Licence.
Registration in the census of business people and professionals by means of form 036, where the following data is communicated to the AEAT:
‘Name, ID number and tax domicile
‘Economic Activities Tax (epigraph 721. AGENTES COLEGIADOS DE LA PROPIEDAD INMOBILIARIA E INDUSTRIAL)
‘Periodic tax obligations of the business owner, which are usually as follows:
a) Quarterly VAT return (mod.303)
b) Quarterly declaration of withholdings for personal work and economic activities (form 110), in the case of having employees or if fees are paid to professionals subject to personal income tax withholding.
c) Quarterly declaration of withholdings in the case of being lessees and making the corresponding withholdings to the lessor (mod.115).
d) Quarterly declaration of payment in instalments on account of Personal Income Tax (mod. 130).
e) Annual summaries of the previous forms (390, 190, 180).
f) Informative declaration of those clients or suppliers with whom we have had transactions during the year that exceed the amount of 3005 euros including VAT (form 347).
The books and records that must be kept in order to comply with tax legislation are as follows:
» Sales and receipts ledger.
» Register of purchases and expenses.
» Register of investment goods.
» Register of provisions of funds and supplies.
1. Registration in the Special Regime for Self-Employed Workers, by presenting the form mod. TA0521.
2. Obtaining a Visitor’s Book, which is kept at the offices of the Provincial Labour and Social Security Inspectorate.
3. In the case of employed workers:
Registration as a company in the Social Security system, presenting form TA-6.
Notification of the Opening of a Work Centre to the Labour Authority (Department of Economy, Finance and Employment).
» Application for C.O.A.P.I. membership.
» Hiring of the Occupational Risk Prevention Service (in case of having employees).
» Registration in the Register of the State Agency for the Protection of Personal Data.
» Once the office is open, it is compulsory (Decree 4/2013, of 26 March 2013 of the Valencian Government) to have Complaint Forms available in the establishment, as well as a sign announcing the same in a clearly visible place. They can be purchased from the Department of Consumer Affairs – OICM.