Construction overview
The VAT
changes with
the client
A building or renovation firm deals with quotes, progress certificates, retention money and subcontractors. On top of that, the VAT is different for a homeowner, a residents’ association, a developer or a main contractor.
You photograph receipts or upload invoices, certificates and subcontract agreements to the Numonis platform. Your accountant checks each one, reconciles them with the bank if your plan includes it, and makes sure your VAT, tax and Social Security filings go in on time.
What we handle
Your accountant knows the rules for building work
Building and renovation work has its own rules on VAT, subcontracting and payroll. Your accountant applies them to your invoices and returns, and your labour specialist to the payslips.
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Reverse-charge VAT
When you do building work for a business on a construction or rehabilitation project, subcontract chain included, the invoice goes out without VAT and marked inversión del sujeto pasivo.
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10% VAT on home renovations
Renovating a home for its private owner or a residents’ association can go at 10% if it is over two years old and your materials stay within 40% of the base.
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Progress certificates
When a certificate is paid in advance, VAT is due on what you collect. Your accountant keeps track of the retention money until the guarantee is released.
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Subcontracting
We check that each subcontractor has a current AEAT contractor certificate, issued within 12 months of each payment, so you don’t answer for their VAT or withholding.
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Site payroll
Your labour specialist draws up contracts and payslips under the provincial construction agreement where the work is done, and registers every worker before their first day.
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Taxes on time
Your accountant files the Modelo 303 each quarter, the 130 in estimación directa rather than módulos, withholding on the 111, and your Renta or corporate tax.
Not sure about the VAT on your next job?
500+ small businesses and freelancers in Spain already work with us
Services
Your accounts and your crew’s payroll, in the same hands
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Accounting & tax
Your accountant keeps your accounts up to date, files your taxes on time and sends a monthly report you can read without a translator.
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Payroll & employment
A payroll specialist handles contracts, payslips and Social Security, and answers your questions about hiring.
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Legal & corporate
We file your annual accounts, keep the minute books up to date and draw up the agreements your company needs.
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Company formation
We reserve the name, arrange the notary, file with the registry and register you with Hacienda. Your accountant takes it from there.
Pricing
Prices for builders and trades
Your plan depends on whether you work as an autónomo or through a company, and on how many transactions you have. Payroll is charged per person.
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Accounting and tax for companies
Empresa 360 Premium, priced by your monthly transactions
From €99 per month
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Builders and trades working as autónomos
Comply, Manage and Grow plans
From €49 per month
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Payroll management
Your first person on payroll
€45 per month
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Each additional person
Site workers, office staff or directors
€17.50 per person per month
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Annual accounts
For companies, following your Empresa 360 band
From €99 per year
Prices exclude VAT. Contracts, registrations and terminations are included in the payroll fee.
See all plansGetting started
The first weeks
with your accountant
- 01
We go through your trades
Your trades and IAE epígrafes, your clients, from homeowners to developers, and whether you employ staff.
- 02
Who you’ll talk to
An assigned accountant and, if you employ staff, a labour specialist. You can reach them online or see them at our offices in A Coruña, Teruel or Mérida.
- 03
We set up your invoices
Your accountant prepares invoice templates for 21%, 10% and reverse charge, agrees how certificates and receipts reach us, and organises the handover from whoever looks after your accounts now.
- 04
Every month
Your accountant checks invoices and certificates and files your taxes on time, and your labour specialist runs payroll with the month’s hours.
Tools and guides
Quotes, late payers and VAT
FAQ
What people ask before joining Numonis
When does a subcontractor send invoices without VAT?
When it carries out building work for a business on an urbanisation, construction or rehabilitation project. The invoice states inversión del sujeto pasivo and the client accounts for the VAT. The client must tell you expressly, before or when signing, that it acts as a business and the project qualifies.
What VAT goes on a homeowner’s renovation?
Usually 10% if it is their home for private use, the property is more than two years old and your materials do not exceed 40% of the base; otherwise 21%. The invoice states the cost of materials or that they stay within that 40%.
Can a builder or plumber pay tax under módulos?
Not with construction epígrafes: they have been outside módulos since 2016. You pay tax in estimación directa, on real income and expenses, and file the Modelo 130. That is also why the 1% withholding does not usually apply to your invoices.
Does Numonis connect to my job management software?
Yes. Your estimating or job management software, your card terminal and Stripe connect to the Numonis platform, so your quotes, reports and payments reach your accountant on their own. Tell us which software you use and we’ll connect it.
How much does it cost for a small building firm?
It depends on whether you work as an autónomo or a company, how many transactions you move and how many people you employ. Plans for autónomos start at €49 + VAT a month, plans for companies at €99 + VAT, and payroll at €45 + VAT a month for the first person.
