It is impossible for a company to have all its areas covered in each and every one of its operations. Erroneously now you can coined a “Yes, the big companies, yes”. Error: even large companies can choose to delegate certain aspects on certain occasions.
What we refer to in this entry is to subcontracting, which refers to that finite contract to develop a certain action between a company, the contractor, who having agreed an activity with a third party, looks for another company so that within its assignment, this auxiliary takes care of some specific area.
outsourcing , however, today we must focus on one aspect that sometimes goes unnoticed, but that is equally determining that the effects involved in the company: the responsibility of contractors or sub -constraints in the legal and financial aspect.
with the law in hand
The General Tax Law, which entered into force on July 1, 2004, introduced certain novelties in the regulation of the liability of contractors and subcontractors in the tax environment. creating even an assumption referred to it, which is entitled “the responsibility of contractors or subcontractors before the new general tax law.”
In this sense, the General Directorate of Taxes frames that the contractor’s responsibility will not be impacted by that of its subcontractors when they are aware of their tax obligations during the 12 months prior to the payment of each invoice corresponding to the subcontracting . The way of having everything clear is through a specific certificate, the model 01c , which reflects that everything is in order with the Treasury and the AEAT: it is the 01C model, and as you can see It’s quite simple to get.
the possible domino effect
As we pointed out before, this law has been in force since 2004, so that to the question of how should we take it into account? We have to answer: “always.” Any activity in which there is a payment for the provision of services to complete a commission to the company, there will always be invoices, which have certain taxes associated, that is, obligations.
If, for example, an advertising agency has been hired to provide a global marketing service for a company, it can happen that the agency itself does not have enough troops to undertake this and other projects to the same Time, and after having conducted a study on labor and social security costs, decides to undertake a temporary subcontracting.
If this social media manager hired does not occur With a subcontractor that has not been aware with the AEAT, the responsibility would fall on the contracting party. As it is.
Within this hypothetical framework of situations, we throw the whole truth when we affirm that not having this controlled aspect can carry fines or problems for the contracting company in the event that their subcontractor obviates these certificates or tax payments. The responsibility in this case will be shared and a domino effect will occur that may well leave your company in check or in a plug position.
Recently, in Verum we have developed this type of service coverage, offering a mediation in this regard to subcontractors, regardless of the comprehensive business programs that we develop. The best way to avoid a domino effect, in the first place, no doubt: demanding your subcontractors to present these certificates, in a timely manner. On many occasions companies forget to collect them in time. Verum’s staff takes care of reminding you of this obligation to avoid problems. And, secondly, also without a doubt: to have a good fiscal planning.
more information about this or any other issue you need at info@verumasesores.com.
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