RAMIÓ ASSESSORS SL provides consultation and management services to both companies and individuals.
It works in the following areas: taxation, employment, accountancy, commerce, law, insurance and in quality consultancy, management programmes, business intelligence, amongst others.
Our own staff and associate companies form an organisation which is small in size but works well together which allows us to get close to the business manager's concerns.

Our vocation has always been to offer useful services to our clients and therefore, we give special importance to responding quickly, providing a personalised service and working efficiently.


For businesses established in Spain, we offer the following services:
• The advising on or management of accounting.
• The planning and preparation of taxation.
• The advising on and management of employment issues.
• The study of the taxation situation.
• ...


For businesses wishing to set up in Spain, we offer:
• Advice on Spanish taxation.
• Advice on employment issues.
• A legal study on running a business in Spain.
• The formation of companies.
• The planning of management systems: accounting, invoicing...
• Assistance with the formalities with the various administrations: local, autonomous and national.
• Advice on and tracking of the company's activities.
• ...


We have experience in the creation of businesses for companies from North America, Israel, France, Germany, etc., apart from our habitual clients from Catalonia and Spain.
We can offer the services of one of our collaborators based in Girona, which specialises in translating and interpreting in any language.
We also collaborate with other consultancy firms in the rest of Spain and this means that we can assist with formalities that have to be completed in other provinces.


For further information, please either contact us by e-mail or telephone (attention by telephone is only in Catalan and Spanish), or by visiting us at our office situated at the northern entrance to the city of Girona (consult the map on the web page).


Joan Ramió Vila
Administrator, RAMIO ASSESSORS SL

THE SPANISH, AUTONOMOUS AND LOCAL TAXATION SYSTEM TAXATION:
• Taxes
Direct taxes
IRPF: Personal income tax. It is a progressive tax.
IS: Company tax. The general rate is 35% (30% for small companies)
IP: Transfer tax property
ISD: Inheritance and donations tax.

Indirect taxes
IVA: Value added tax.
IIEE: Special taxes on alcohol, fuels and tobacco.
IIEE: Special taxes on insurance, postage and others.
ITPAJD: Transfer tax property and documented juridical acts tax.

Local taxes
IBI: Property tax.
IVTM: Motorised vehicle tax.
IICC: Installation, construction and building works tax.

Non-residents income tax
IRNR: Applicable to people or companies not resident in Spain. The concept of nonresident is understood to be the opposite of resident:

A person is regarded as resident in Spain for taxation purposes when:
   a) They reside more than 183 days in Spanish territory.
   b) They have the main nucleus of their economic interests in Spain.

A legal entity is regarded as resident in Spain when:
   a) It is constituted in Spain.
   b) The business address is in Spain.
   c) The company's head office is in Spain.


• Taxes
o Taxes for the provision of local, autonomous or national services.
• Special contributions
• Public prices