What fiscal obligations does a UTE have?

Ok, let's talk about the UTES, which sounds super serious but, deep down, it is still a "come together that we do not arrive." Basically, several companies come together to carry out a large project - Public Works Roll, a juicy tender, those things that no one can grab for itself. Now, here comes the part that nobody is cool but is inevitable: hacienda and its rules.

First, Eye, the UTE is not a company as such, that is, it does not have its own legal personality. But, huh, that does not take away paperwork. You need your own NIF and have to keep your accounting apart from that of the companies that form it. And yes, of course, tax statements separately. Although, and this is key, as it is not "legal entity", the UTE does not pay societies tax directly.

Now, that the UTES get rid of everything, either. They have to retain and pay IRPF or societies tax for the money that releases the partners, and also for the payrolls of their workers. Come on, they don't escape the fiscal radar.

With VAT, more of the same: whatever they bill, it has VAT; What they buy, the same. Then, it's time to see and see if it goes to pay or return. Nothing new under the sun.

There are more. If in a year you buy or sell someone more than 3,005.06 euros (yes, the half account and the figure is laughing, but it is so), you have to present the happy annual informative statement. Another paper for the folder.

Now, not everything is crying. The UTES have special treatment according to the famous article 22 of the Corporation Tax Law. What does it mean? That the UTE does not tax for companies tax; The benefits are distributed among the companies that form it and they already put them in their own taxes. That is, the mess is distributed, but it does not disappear.

In short: If you are going to mount or participate in a UTE, you better have on hand to a fiscal advisor who knows what the roll is going, because as you get, the hacienda. And be careful, that each project can have its own oddities and extra requirements, so nothing to copy and paste solutions, which then comes the scares.