Construction · Tax, employment and CAE

You build.
We handle the paperwork.

Construction taxation, renovation VAT, subcontractors and CAE, and VeriFactu-stamped invoicing. The firm —and the accountants— who understand construction and renovation companies. And with OBRASET, your site under control.

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What we do

All the paperwork side of the project,
handled by professionals

Construction taxation

Renovation VAT (10% / 21%), reverse charge, progress certifications and their accrual, retention guarantee. Every job with the correct treatment.

Employment, CAE and subcontractors

Registrations, payroll under the construction collective agreement, coordination of business activities (CAE), REA and subcontracting book. And the art. 43.1.f control.

Compliant invoicing

Certifications and invoices with a VeriFactu stamp, Facturae/FACe for public works, and the bridge to your accounts. Invoicing by the book, today.

Company, contracts and unpaid invoices

Setting up your limited company (SL), works and subcontracting contracts, and claiming unpaid certifications (Act 3/2004 on late payment).

What nobody tells you

The risks of a construction job
almost no one warns you about

You are liable for your subcontractors

Art. 43.1.f LGT (General Tax Act) makes you subsidiarily liable for your subcontractors' tax debts. Ask them for the certificate of being up to date before paying; we set up the control.

Bogus self-employment on site

A labourer working your hours, under your direction and with your resources is not self-employed, however much they invoice. We review your workforce to avoid penalties and back contributions.

Renovation VAT applied wrongly

10% or 21% is not your choice: it depends on the requirements and on the materials not exceeding 40%. Getting it wrong is paid for with a surcharge. We get it right.

Certifications that go unpaid

Act 3/2004 sets a maximum payment term of 60 days, which cannot be extended by agreement. We claim unpaid certifications along with their late-payment interest.

Your site, under control

Managing the project,
with OBRASET

OBRASET is the software you use to run the project from start to finish: budgets with BC3 import, cumulative (a origen) certifications, cost control per project and the CAE traffic light for your subcontractors. And the invoice comes out compliant, because it is issued underneath by the FACTUSET engine (VeriFactu).

  • ✓ BC3 budgets and cumulative certifications
  • ✓ CAE traffic light that blocks payments in the red
  • ✓ VeriFactu invoice and renovation VAT sorted
Discover OBRASET
Certification · No.1✓ VeriFactu
Executed cumulatively1,542.00 €
Renovation VAT10%
Retention guarantee 5%−77.10 €
InvoiceF-2026-0002
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Tell us about your case

Do you run a construction firm
or do renovations?

Leave us your details and a Set Legal adviser will get in touch to help with the taxation, employment, CAE and invoicing of your project. No commitment.

Why Set Legal

A real law firm,
that knows construction from the inside

We are not a generic accountancy firm that treats you like any other business. We are lawyers and tax advisers who handle the taxation, employment, CAE and invoicing of construction and renovation firms —with the real particularities of the trade: certifications, retentions, subcontractors and liabilities.

We always start by listening to you and running the numbers with you. No small print, no surprises: you will know what you pay and what risks you face before deciding anything.

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Terrassa · Barcelona · All of Spain remotely

In person in Terrassa
or remotely, wherever you are

We have a physical office in Terrassa (Placeta Adelina Gregoriano, 4) and meet in person with construction firms nearby —Terrassa, Barcelona and the whole Vallès region. But we handle the advice entirely remotely: we work with construction and renovation firms across all of Spain without you having to leave the site.

Whether you come to the office or we do everything online, we start the same way: listening to you and reviewing your numbers and your risks, no strings attached.

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Frequently asked questions

What construction firms
ask us most

Which VAT do I apply to a renovation: 10% or 21%?
Renovation and repair works in private homes are taxed at 10% when the requirements of art. 91.Uno.2.10º of the VAT Act are met, provided the materials supplied by whoever carries out the work do not exceed 40% of the taxable base. If they do, or if it is new-build work or a commercial premises, 21% applies. We analyse it job by job so you don't apply the wrong rate.
My subcontractor is not up to date with the tax office or Social Security — does that affect me?
Yes. Art. 43.1.f of the General Tax Act makes the contractor subsidiarily liable for the tax debts of its subcontractors on the contracted works. The way to protect yourself is to request the certificate of being up to date before paying, and not to pay anyone who is in the red. We set up the controls so nothing slips through.
How do you invoice a progress certification?
The certification is measured cumulatively (a origen) against the current budget, and the period is the difference from the previous one. VAT accrues under art. 75 of the VAT Act: on public works you cannot invoice before hand-over, unless there is an advance payment. The retention guarantee is deducted from the payment, but it does not reduce the VAT base.
Does the retention guarantee carry VAT or IRPF (personal income tax)?
No. The retention guarantee does not reduce the VAT taxable base, nor is it declared for IRPF: it is an amount deducted from the payment and released when the guarantee period expires. It is one of the most common mistakes when invoicing construction work, and we get it right.
Do I need the REA and the subcontracting book?
Companies working on construction sites must be registered in the REA (Registro de Empresas Acreditadas, the Register of Accredited Companies) and keep the subcontracting book, within the subcontracting-level limits set by Act 32/2006. We help you with the registration and with the document control of your subcontractors.
Can I have my labourers as self-employed?
As a general rule, no: if they work on your site under your direction, your hours and with your resources, they look a lot like employees, and registering them as self-employed is bogus self-employment, with penalties and back contributions. We review your case and set up the right type of hiring.
Take the first step

You, on the site.
The paperwork, to us.

Tell us about your project and we will review your taxation, your employment matters and your subcontractors. The first consultation is no strings attached.

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Let's talk