Audit Services

The companies and professionals linked to MOORE in Spain advise you on the entire Administration and Accounting area of your company. From the mechanization of your accounting, based on the information you provide us, to regular or specific advice on accounting closings and compliance with current commercial and accounting regulations.

The most common services in this area are:

Advice on annual and periodic accounting closings.
Continuous advice and specific consultations.
Computerized Mechanization of Accounting, providing periodic information on the accounting situation, in addition to the preparation of the official main books (Daily, Ledger, Inventories and Annual Accounts, etc.), auxiliary books, VAT books and Income Records and Professional expenses, if applicable. Legalization and deposit in the Mercantile Registry.
Preparation of the annual accounts both under national principles and international accounting principles (IAS).
Advice on accounting-administrative organization.
Computerization of accounting processes.
Balance sheet consolidation.

Labor Counseling

The main mission of the Labor counseling Team is to provide legal advice to the clients – local and international – and to optimize their areas of “Labor relations”, “employment” and “personnel administration”.

The most common services provided in this area are:

Labor advice. Carrying out analysis in labor matters, such as, for example, the adaptation of international contracts or “employee’s handbooks” to Spanish regulations or the comparison between different Collective Bargaining Agreements with potential application in the client company. The issuance of reports with current and / or potential contingencies, with all the existing possibilities of action for the client and with the pertinent conclusions.
Labor relations: Advice, management and negotiation of conflicts with employees, such as sanctions, dismissals, employment regulation files, temporary employment regulation files or the formalization of compensation agreements.
Legal counsel before mediation, arbitration and conciliation services and before the social Courts. The service provided would entail both the prior analysis to determine contingencies and plan the strategy as well as the subsequent negotiation with the worker and / or their labor advisor / lawyer, the execution of any action plan and legal assistance in Court.
Employment: Advice on the ideal choice of the contract to be drafted. Advice on the negotiation of ordinary or senior management contracts. Analysis and drafting of specific contractual clauses, for example, about “shielding” or “remote working”.
Personnel administration: Advice on choosing the applicable Collective Agreement. Advice on the optimal application of Social Security contributions and withholdings for Personal Income Tax from our clients’ payroll. Analysis and implementation of remuneration policies with their implications for tax purposes and impact on company costs.
Labor inspection. Carrying out the preliminary analysis, face-to-face assistance before the inspector on behalf of the client company and management of the subsequent procedures to be carried out as a result of the inspection result.
Analysis, determination of contingencies and management of Due Diligence in the labour area.

Tax Services

The firms linked to MOORE in Spain are specialized in the completion and processing of taxes at a national level for both individuals and companies, as well as in tax planning. We also offer a specialized tax advice service for companies and groups that operate at an international level in order to comply with the different legislations of each country and optimize the possibilities offered by international tax agreements.

The most common services provided in this area are:

Tax compliance for individuals and companies
Corporate tax.
Value Added Tax “IVA” and Intrastat.
Personal Income Tax and Wealth Tax.
Tax on property transfers and documented legal acts.
Tax on Inheritance and Donations.
Special Taxes.
Local Taxes: IAE, IBI, etc.

Proceedings on behalf of the client:

- Personal actions on behalf of the client, before the tax inspectorate, in the periodic checks carried out by the latter.
- Raising and defence through appeals and claims in administrative, economic-administrative and contentious proceedings.

Tax planning:

Optimization of the tax burden through advance planning according to the characteristics of each company, its environment and applicable legislation.

Audit

Our approach to auditing is based on a thorough knowledge of the audited entity’s operations, systems and controls and the environment in which it operates.

Our procedures are adapted to both manual systems and computerized environments. The specialization of our firms allows us to carry out work for both small and medium sized companies as well as for larger organizations with an international structure.

We audit both under Spanish accounting principles and under International Accounting Standards (IAS) and apply International Standards on Auditing (ISA).

MOORE’s reports are recognized by all organizations both nationally and internationally. All reports can be issued in different languages.

The most common services provided in this area are:

Financial Audit of individual and consolidated Annual Accounts.
Legal and voluntary audits.
Tax audit to detect and evaluate possible contingencies.
Preparation and review of reports for consolidations.
Limited revisions of financial information with agreed procedures.
Special reports for legal or other requirements.
Certification of specific facts.
Consulting on internal control.
Auditing of national and international grants.

Restructuring & insolvency

We help and advise entities with financial problems every day, so we understand the difficulties your business may experience. Some situations are easy to solve, others are more complicated, involving multiple international jurisdictions. Financial and operational problems require specialized knowledge and our extensive experience, and understanding of complex issues helps us plan the best way forward for you and your business.

Member firms work closely with other professionals such as financial institutions, venture capital funds and lawyers to restructure and refinance organizations in different sectors in both domestic and international projects. Our first priority is to focus on the recovery of the business and its corporate structure.

Financial restructuring and corporate reorganization.
Bankruptcy administration.
Management of ERE’s.
Fraud investigation.

Business, Risk and Compliance Consulting

Organizations need a range of advisory services to support their long-term growth plans.

Our advisory teams use local and global knowledge to help you achieve your goals by understanding the issues and challenges facing your business.

At MOORE, we offer high quality solutions in over 100 countries around the world, competing with the largest consulting firms and being flexible to your needs.

We have a proven track record of working with a range of clients – from family businesses to public companies and established global entities – helping them develop their business strategies.

Risk management and the application of best practices in corporate governance have become an increasingly important aspect of global business. While many companies are required by law, regulation or stakeholders to apply these processes and procedures, it is important to implement them as part of a successful business strategy.

At MOORE we work with companies in all sectors, advising on their governance structures, providing a range of services designed to support clients in maintaining strong corporate governance frameworks, so that we can assist in the effective management of risk, also helping to improve transparency in accountability.

Among the services we offer we can highlight the following:

Analysis and Organizational Diagnosis.
Organizational Restructuring.
Design and implementation of monitoring and evaluation systems of organizational management.
Management, Strategic Alignment and Balance Score Card.
Corporate Governance.
Design and Redesign of Business Processes.
Economic evaluations of projects, planning and control of projects.
Evaluation and design of internal administrative and accounting control systems.
Special services for the physical taking of asset inventories.
Services related to business development, such as courses and seminars for updating, training and coaching of personnel.
Consulting in topics related to the development of business activities, design and development of strategies

Implementation and evaluation of:
- Systems for the Prevention of Money Laundering.
- Internal Control Systems.
- Compliance Management Systems.
Analysis of the entity’s risks and design of prevention and control measures.
Internal auditing.
Business continuity.
Sarbanes-Oxley (SOX) Law implementation and/or revision.

IT Consultancy

In today’s competitive environment, companies are increasingly dependent on efficient and secure IT systems. However, the risks of failure can be high and our challenge is to harness the power of IT while avoiding the risks that come with it.

Of the IT-related services that we at MOORE offer, we can highlight the following:

Information Systems Planning.
Information Systems Models.
Systems audits.
Evaluation of the IT internal control environment.
Analysis of segregation of functions in Information Systems.
Evaluation and improvement of IT processes.
IT risk management.
Data protection.

Corporate Finance

With the help of the finance specialists in each of the MOORE firms in Spain you can make the goals you want for your company a reality, providing you with specialized knowledge, practical experience, expertise and objectivity to help you in your future plans, whether you are looking to expand, merge or sell for your business.

MOORE also has extensive experience in all types of corporate recovery, business, reconstruction and formal insolvency proceedings. Our professionals offer knowledge based on practical experience working in numerous industry sectors, and on projects involving multiple international locations.

Corporate experts can assist clients on a variety of issues, including:

Analytical accounting advice and structuring and Due Diligence
Advice and support on Mergers and Spin-offs.
Valuation of companies.
Business plan evaluation.
Strategic planning in corporate groups.
Management consulting in budgetary and financial models.
Cost rationalization.
Valuation of fixed assets.

Forensic and litigation support

Legal challenges come in many forms. When these challenges need to be resolved through litigation, you require effective support that will protect your interests.

MOORE provides a range of investigation services for contractual and commercial disputes, forensic investigations, valuations and individual and family disputes.

They offer experts with skills in a variety of areas and experience in all types of dispute, both domestic and international.

They regularly advise clients on:

Commercial and contractual disputes and mediation involving business or share valuations.
Expert witness and quantification of loss.
Forensic investigations, particularly in relation to fraud claims, tax investigations and asset tracing.
Legal disputes involving financial issues.

Legal

We offer integrated legal services to national and multinational clients, both resident and non-resident, through MOORE’s international member firms that provide a wide range of legal services and support. We are able to handle complex structures and evolving laws and regulations.

Our services in this area are specialized in providing legal advice to entrepreneurs, companies and economic groups operating nationally and internationally.

A level of professional attention is available across our international network in the major countries which is comparable to that which we provide to our customers. The international network allows us to provide support to the business activity of our customers in different countries and in adapting their business strategy to the legislation prevailing in each country.

The services provided most frequently in this area of our practice are:

Legal advice in relation to the usual activity of the company.
Reports and legal opinions in the civil and commercial field.
Legal assistance in courts.
Representation and defence in legal proceedings in the labour field.
Assistance in the negotiation and preparation of contracts.
Analysis of the legal situation of the company and possible contingencies (Due Diligence).
Corporate Mergers and Acquisitions.
Incorporation of companies and preparation of Articles of Association.
Advice to the company’s corporate bodies including the drafting of the Agreements and Minutes of such bodies.
Preparation of documentation and assistance in the signing of public instruments.
Corporate Governance.

Outsourcing

Our outsourcing service allows companies to optimize their cost structures, professionalizing their departments and controlling their structural costs. This service is designed to suit the client’s needs (monthly reporting to the matrix, translation of balance sheets into the format and language of the matrix…), and the nature of ownership (public or private).

Our Outsourcing Department is made up of specialized professionals with extensive experience in local accounting, labor and administrative matters.

The quality of our professional services in Outsourcing & BPO (Business Process Outsourcing) allows our clients to focus their resources and efforts on strategic areas, with the confidence that we will permanently support them to achieve a sustainable competitive advantage.

Our line of professional services in Outsourcing & BPO includes the following:

Accounting Outsourcing: which consists of the coordination and accounting registration of all transactions generated by your company, in accordance with the Generally Accepted Accounting Principles in Spain and with the commercial, labor, exchange and tax rules and regulations, both national and municipal, for the use of the administration.
Tax compliance outsourcing: we take care of the preparation and filing of annual tax returns such as withholding tax certifications.
Outsourcing of administrative activities: which consists of the advice and support of your company’s administrative activities, such as invoicing processes, registration of collections, payments to suppliers and control of bank balances.
Payroll outsourcing: The services provided by this area would be mainly payroll and Social Security management, communication to Social Security, managing CRA files and sending them to Social Security, reporting situations to the SS regarding medical sick leave (common illness / accident at work), the preparation of official contracts of the Ministry of Labor and their presentation before the SEPE, the preparation of forms 111 and 190, and its presentation to the AEAT, the preparation and sending of a labour cost list issued by the payroll IT program, the preparation and sending of a withholding certificate on an annual basis, the preparation of letters of resignation, contract terminations, standard dismissal and termination documents of employees, carrying out RED system actions of registration and deregistration with Social Security and communication of contract termination dates.

Audit Services

The most common services in this area are:

Advice on annual and periodic accounting closings.
Continuous advice and specific consultations.
Computerized Mechanization of Accounting, providing periodic information on the accounting situation, in addition to the preparation of the official main books (Daily, Ledger, Inventories and Annual Accounts, etc.), auxiliary books, VAT books and Income Records and Professional expenses, if applicable. Legalization and deposit in the Mercantile Registry.
Preparation of the annual accounts both under national principles and international accounting principles (IAS).
Advice on accounting-administrative organization.
Computerization of accounting processes.
Balance sheet consolidation.