Company statistical and registry obligations: INE, Intrastat and Registro Industrial

Yes, when the survey is mandatory to complete. If your company falls into the sample of statistics included in the National Statistical Plan, Ley 12/1989 de la Función Estadística Pública (Public Statistical Function Act) obliges you to provide the data completely, truthfully and on time. The selection is not voluntary and the INE letter itself indicates the mandatory nature of the survey and the resolution that supports it.

The response is submitted online through the INE IRIA portal (iria.ine.es). The letter includes an order number and an access code for the questionnaire. Upon sending it, the system issues a certificate with a unique number that proves the submission; once sent, the questionnaire can no longer be modified from the portal, so it is advisable to review it before confirming.

The surveys that most frequently reach companies are the Structural Business Statistics, the industry production and turnover indices, the services sector activity surveys, the tourist accommodation survey and the ICT usage and e-commerce survey. The frequency can be monthly, quarterly or annual, and the specific deadline for each questionnaire appears in the INE communication.

There is a relief for new companies: during its first year, a newly created company with fewer than 50 employees can only be selected for one mandatory survey (article 38 of Ley 14/2013, the Spanish Entrepreneurs Act). Managora completes and sends the questionnaire for you based on your accounting data; you can see the updated amount in the INE surveys procedure file.

Anyone who, being a VAT taxable person, has exchanged goods with other EU Member States (or Northern Ireland) for an amount equal to or greater than €400,000 per year in one flow is obliged. The threshold applies separately to each flow: arrivals (purchases entering Spain) and dispatches (sales leaving). You may be obliged in only one of the two, in both or in neither.

Timing matters: if you exceeded the threshold in the previous calendar year, you must declare every month of the current year. If you exceed it during the current year, the obligation arises in the same month the threshold is surpassed and remains for the rest of that year and the entire following year.

Intrastat only affects goods. Intra-community services are not declared in Intrastat (they are in the modelo 349). And submitting the modelo 349 does not exempt you from Intrastat: they are different obligations, before different departments of the AEAT (the Spanish Tax Agency), and the Administration cross-checks both declarations to detect discrepancies.

The declaration is monthly and is submitted electronically at the AEAT headquarters (Customs and Excise Duties Department) within the first 12 calendar days of the month following the reference period (article 10 of Orden HFP/1480/2021). For each item, you declare the 8 digit Combined Nomenclature commodity code, the partner Member State, the country of origin, the nature of the transaction, the net mass and the value, among other data.

Very important: if you are obliged and do not carry out operations in a given month, you must still submit a nil return (declaración cero) for that period. Failing to submit anything, even if there has been no trade, is a punishable breach.

Higher volume operators (more than €6,000,000 annually in the flow) must also complete the statistical value of the goods, which adjusts the invoice value with transport and insurance up to the Spanish border.

Non-compliance is penalised with the fines of Ley 12/1989 (from €60.10 to €30,050.61 depending on the severity), processed from 1 February 2025 through the procedure of Real Decreto 1305/2024. Managora prepares and submits your monthly declaration, including the nil return, with the tariff coding and the reconciliation with your modelo 349; the amount is in the Intrastat procedure file.

It is the public registry of industrial activities and installations. Each autonomous region manages its own through the competent Department of Industry, and the data is integrated into the state Registro Integrado Industrial (Ley 21/1992 de Industria and Real Decreto 559/2010), which is informative in nature and includes, among others, the identification of the company, the establishment and its main activity.

Establishments with industrial production or transformation activity and certain service companies linked to the industry (installers, repairers and maintainers) must be registered, in addition to control bodies. Installations subject to industrial safety regulations also generate an entry: low voltage (REBT, RD 842/2002), thermal installations (RITE), fire protection (RIPCI, RD 513/2017), pressure equipment or refrigeration, among others.

Today, as a general rule, prior authorisation is not required: the company submits a responsible declaration or a communication of commissioning of the installation to the Department of Industry of its region, accompanied by the project or technical report and the installation certificate required by the applicable regulation. The Administration registers it ex officio based on that documentation and transfers the data to the state registry. The tasa (official fee), when it exists, is regional and varies by community.

The same channel is used for relevant modifications (extensions, change of ownership, relocation) and for deregistration due to cessation. Managora reviews what applies to you according to your activity and region, prepares the communication and submits it; the amount is in the Registro Industrial procedure file.

INE: not answering, answering late or sending incomplete or inaccurate data is an infringement of Ley 12/1989. Fines range from €60.10 to €300.51 for minor offences, from €300.52 to €3,005.06 for serious ones and from €3,005.07 to €30,050.61 for very serious ones (notorious or habitual resistance, false excuses or falsified data). Repetition aggravates the classification: ignoring several waves of a monthly survey is expensive.

Intrastat: the Customs Department detects the obliged party who does not declare by cross-checking their modelos 349 and the VIES, requires the submission and can open a disciplinary file with the same ranges of Ley 12/1989, through the procedure of RD 1305/2024. Each undeclared period (including nil months) is an independent breach.

Registro Industrial: an unlegalised installation cannot prove its commissioning, which in practice prevents contracting or expanding supplies (the supplier requires the processed installation certificate), compromises insurance coverage in the event of an accident and exposes you to the penalties of Ley 21/1992, whose article 34, following Real Decreto-ley 20/2018, provides for fines of up to €60,000 for minor offences, up to €6,000,000 for serious ones and up to €100,000,000 for very serious ones.

You forward the letter and Managora takes care of the administrative part. For INE surveys, we complete the questionnaire in IRIA with your data and provide you with the submission certificate. For Intrastat, we first check if you truly exceed the threshold (many companies receive requirements without being obliged), and if you are, we submit the declaration every month, including the nil return, reconciled with your modelo 349. For the Registro Industrial, we prepare and submit the communication of commissioning, modification or deregistration to your autonomous region; bear in mind that the technical documentation required by the applicable regulation (the project or technical report and the installation certificate signed by the authorised installation company executing the work) must be provided by you, and its cost is independent of the processing service.

In all three cases, the service amount is always updated in the file of each procedure. Choose the procedure on managora.net, complete the guided chat and Managora prepares and submits it for you, with a receipt of each submission for your records.