SL Accounting Costs in Spain 2026: Gestoría Fees and Deadlines

A small Spanish SL (sociedad limitada) typically pays an accountant or gestoría about 150 to 250 euros a month before VAT in 2026, and often another 100 to 350 euros each for depositing the annual accounts and filing the corporate tax return, Modelo 200. Prices rise with the number of invoices, employees and international activity, and online firms advertise from about 65 to 80 euros a month for very simple companies. This guide sets out the fee ranges, what is usually included and what is billed separately, the yearly calendar for a company with a calendar year, and the penalties for being late. The figures come from gestoría and adviser pages that sell these services, so get written quotes. It is general information, not tax or legal advice.

How much does accounting for an SL cost per month in Spain in 2026?

Roughly 150 to 250 euros a month, before VAT, for a small SL with no or few employees. The Badalona firm Moguel, in an article dated 6 March 2026, gives an average of 150 to 250 euros a month excluding VAT, with very light companies paying under 120 euros and complex ones over 300 euros. Billeo, an online provider, advertises its company plan from 160 euros a month plus VAT for simple operations (page reviewed September 2026), and Cuentas Anuales, whose 10 August 2026 article draws on a May 2026 survey of 12 firms, quotes traditional gestorías at about 100 to 200 euros a month, though its own figures differ between sections.

• Low activity, 30 to 50 invoices a month, no employees: about 150 to 180 euros a month, or roughly 2,000 to 2,500 euros a year in total fees before taxes and official fees (Moguel's worked example).
• Busier company, 100 to 200 invoices or more: about 250 euros a month or more (Moguel).
• Online providers: from about 65 to 80 euros a month for simple accounts (Moguel), or a single annual plan of 890 euros plus VAT that bundles the accounts deposit and Modelo 200 (Cuentas Anuales, which sells that plan).
• Outside big cities: Cuentas Anuales says provincial firms are 10 to 15 per cent cheaper.

These are marketing figures, not tariffs, and they disagree at the edges. Compare what each quote covers, how many invoices it allows and whether VAT is added. Our guide to what a gestor costs in Spain covers the self-employed side.

What is included in the monthly fee, and what is billed separately?

The monthly fee normally covers bookkeeping and the regular tax filings, while the yearly accounts work is often extra. Moguel lists as standard the invoice records, ledger and periodic balances, and filings such as the VAT return (Modelo 303), withholdings (Modelo 111) and the annual VAT summary (Modelo 390), plus deadline monitoring. Billeo's list of typical inclusions is written for self-employed clients, so check the scope carefully for a company.

• Deposit of annual accounts at the Registro Mercantil: 100 to 250 euros (Cuentas Anuales), or 200 to 600 euros a year including book legalisation (Moguel).
• Corporate tax return, Modelo 200: 150 to 350 euros (Cuentas Anuales).
• Legalisation of the company books: 50 to 100 euros (Cuentas Anuales).
• Payroll: about 10 to 20 euros per payslip per month, or a fixed price per worker (Moguel).
• Ad hoc work such as statute changes or capital increases: about 40 to 150 euros an hour, or a fixed fee (Moguel).

Ask for a full annual cost including VAT, whether there is a minimum term or an exit fee, and how volume overages and extra work are priced, as Billeo advises. For forming the company in the first place, see our business lawyer and SL formation guide.

What is the yearly accounting calendar for an SL?

For a company whose year ends on 31 December, the shareholders approve the accounts by 30 June, the accounts are deposited within a month of approval, and Modelo 200 is filed in July. INEAF, a training provider, says approval is due six months after year-end, so by 30 June 2026 for the 2025 accounts, and deposit within a month of approval, normally by 30 July if approved on 30 June, though the real date depends on when the meeting approved them.

• Approval of the accounts: within six months of year-end, so by 30 June for a calendar-year company (INEAF).
• Deposit at the Registro Mercantil: within the month after approval (INEAF).
• Modelo 200 corporate tax return: 1 to 25 July for a calendar-year company, with direct-debit payment filed by about 20 July (Guía Fiscal, updated 27 April 2026).
• Beneficial ownership declaration: INEAF says it must be completed every year with the deposit, even if nothing has changed.

Guía Fiscal does not mention a weekend rule, but in 2026 the 25th of July fell on a Saturday and some adviser pages gave 27 July as the deadline instead, so check the date with your accountant each year. Guía Fiscal also says the Modelo 200 must match the accounts deposited at the Registro Mercantil, and that if accounts are re-filed after the return, a supplementary return is needed. The general corporate tax rate is 25 per cent, with 15 per cent for newly formed companies in their first two years with positive taxable income, according to Guía Fiscal, and the reduced rate has conditions, so ask your adviser whether your company qualifies.

What are the penalties for filing late?

Late deposit of accounts can bring fines from 1,200 euros up to 60,000 euros, and late tax filing brings surcharges or penalties. INEAF says the general range for late deposit is 1,200 to 60,000 euros, with up to 300,000 euros per year of delay for companies or groups with turnover above 6 million euros, reduced by half at the minimum grade if the accounts are filed before sanction proceedings begin.

• Voluntary late tax filing with no prior request from the tax agency: surcharges of 1 per cent per month for the first 12 months, then 15 per cent (Guía Fiscal).
• Late filing where tax is unpaid: a penalty of 50 to 150 per cent of the unpaid tax, plus late-payment interest (Guía Fiscal).
• Minimum penalty for late filing: Guía Fiscal gives two different amounts, 200 euros in one section and 300 euros in another, so check the current figure.

We could not read the company-law articles on approval and deposit deadlines directly, so the dates above rest on adviser pages. Confirm them with the tax agency, the Registro Mercantil or your accountant.

What should I ask an accountant before hiring?

• Which filings are included in the monthly fee, and which are billed separately?
• How many invoices and bank movements a month does the price cover?
• Is the annual accounts deposit, Modelo 200 and book legalisation included, and are the registry fees included?
• Are all prices before or after VAT, and is there a minimum term or exit fee?
• Will you communicate and send documents in English, and who is my named contact?
• How do you handle a request from the tax agency, and what does it cost?

You can browse English-speaking accountants and gestors in Barcelona below, and for personal tax for founders see our guide to autónomo costs and gestors.

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