04 · Guides and resources

Understand and organise your activity.

Full guides, quick answers, an accounting and tax glossary, checklists and official sources: a reference library for understanding and organising the accounting side of your activity.

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02 Explore by situation 07 paths
05

I am self-employed

Compare regimes · VAT · Income tax · Social Security

07

I run an online business

Platforms · Commissions · Payments · Currencies · Reconciliations

04 Glossary essential concepts

Accounting language, translated into concrete decisions.

The glossary explains accounting, tax, corporate, payroll and invoicing terms, with simple examples and links to the guides in which each concept is developed.

Explore the glossary

05 Quick answers 12 questions

Short answers to recurring questions.

Use the search or open a question. The information is general and should be confirmed against each situation.

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When should I contact an accountant?

Ideally before starting an activity, incorporating a company, issuing the first invoice or taking a decision with tax impact.

Does a company always need a Certified Accountant?

Companies subject to organised accounting need a Certified Accountant to take responsibility for the accounts and the related obligations.

Which documents are usually needed?

Invoices, receipts, bank statements, expenses, payroll details, contracts and other documents related to the activity.

What does a trial balance show?

It presents the movements and balances of the accounts and helps you follow income, expenses, banks, customers, suppliers and obligations.

Are profit and available cash the same thing?

No. Unpaid sales, payments, inventory, investments and taxes can separate the result from the money actually available.

Simplified regime or organised accounting?

The comparison depends on income, costs, obligations, investment, the need for information and the expected evolution.

What is withholding tax?

It is an advance payment of tax made when certain income is paid, and taken into account in the final settlement.

What is needed to change accountant?

You need to organise documents, access credentials, responsibilities, accounting information and the transition dates.

What is the difference between Modelo 22 and IES?

Modelo 22 relates to the annual corporate income tax assessment; the IES aggregates accounting, tax and statistical information.

What should I prepare before hiring?

Identification, contract type, admission date, pay, working hours and the details required for the official communications and payroll.

Does Clave support online businesses?

Yes. Support can cover platforms, payment methods, online sales, remote services and documentation from several sources.

Do you work with clients outside Montijo?

Yes. Digital processes allow us to support clients anywhere in the country.

Is there something still unclear?

Recurring questions help us decide the next guides and the new glossary entries.

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