In Spain, no withholding applies to a construction subcontractor's payment: the mechanism is a certificate that exempts, not a deduction. But a contracting party who pays without holding the right papers can end up paying someone else's debt, a liability that falls on them, not on their subcontractor. This application keeps those papers and refuses a payment that lacks them.
Who the application is for
For Spanish general contractors and contracting parties using construction subcontractors, who must check, before every payment, the specific tax certificate, the registration with the accredited companies register, and the subcontracting log.
What the application does
- Carries each subcontractor's specific tax certificate, named and dated, and checks that it covers the invoice at payment time, since its validity window is reassessed for every invoice paid.
- Tracks registration with the accredited companies register, its term and its renewal window.
- Keeps a copy of the subcontracting log, column by column, by site and by main contractor.
- Counts successive subcontracting levels and refuses to log an extra level without a written reason.
- Refuses a payment if the certificate has expired, names another contracting party, or the contract has not been logged.
- Lets you override an identified block under a written, dated reason.
Day to day
- Record each subcontractor's tax identification number and their registration number with the accredited companies register.
- For every invoice, enter the specific tax certificate received, with its issue date and the contracting party it names.
- Log each contract in the subcontracting log for the relevant site, with its level and purpose.
- At payment time, let the application check the certificate, the register entry and the log entry.
- For a justified block, record a written reason before overriding it.
What the application does not do
- It withholds nothing from the payment: Spain has no withholding at source under this regime, and there is no setting to create one.
- It does not connect automatically to any register or tax authority: every document is entered with its own reference.
- It does not replace the physical subcontracting log required by the rule: it keeps the copy that makes recording and checking easier.
- It does not replace the advice of a Spanish construction law professional: the rules and their time limits do change, and must be checked with the competent authority.
Getting started
Gather, for every subcontractor already engaged, their accredited companies register number and their current tax certificate, then open one subcontracting log per site before recording the first contract.
Going further
To find out whether this application suits your business and how to activate it, compare the plans or write to us.