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Personal Income Tax
Spanish IRPF returns optimised for residents, professionals, and self-employed workers. Over 30 years preventing tax surprises during the annual filing season.
What's included
Your IRPF, done right and optimised.
We review the draft, identify deductions, and file the return that works best for you — whatever your situation.
IRPF for salaried employees
Review of the AEAT's draft return (borrador), analysis of applicable deductions, and submission of the return with the most favourable result for your personal situation.
IRPF for self-employed (autónomos)
Annual IRPF return integrated with quarterly advance payments (Form 130 / 131), reviewing income, allowable expenses, and withholdings throughout the year.
Returns with multiple income sources
Management of situations with two or more employers, combined employment and self-employment income, or unemployment benefit (SEPE) payments during the year.
Sale of property and investments
Calculation of capital gains and losses from property sales, investment funds, shares, and other assets, applying all available exemptions and reductions under Spanish law.
Benefits in kind and share options
Declaration of income in kind (company car, housing, health insurance, pension contributions) and income from stock options and variable remuneration schemes.
Correction of prior-year returns
Filing of supplementary or substitute returns to correct errors or omissions in previous tax years, minimising surcharges and late payment interest.
Our approach
The AEAT draft is not always the best option.
The Spanish tax authority (AEAT) prepares a draft return using the data it holds, but this draft often misses regional deductions, habitual residence relief, pension contributions, or losses carried forward from prior years. Confirming it without a review can cost you money.
At GCT1 we review your draft and compare it against your actual return before filing. You have direct contact with the person responsible for your return — not an email inbox.
- Review of the AEAT draft before confirming
- Application of regional and national deductions
- Direct contact with the person handling your return
- Over 30 years managing the IRPF filing season in Elche
FAQ
Frequently asked questions
- Am I required to file an income tax return in Spain?
- The obligation depends on the type and amount of income. Broadly, self-employed workers at any income level, employees with multiple payers above certain thresholds, and those with investment income or capital gains above the legal limits are required to file. The thresholds are updated each campaign, so it is worth verifying your situation each year.
- Is it always best to confirm the AEAT draft return?
- No. The draft only includes data the AEAT already holds and often misses regional deductions, pension contributions, primary residence investment relief or capital losses carried forward from prior years. Confirming it without a review can mean paying more tax than necessary.
- When is a joint tax return better than filing separately?
- Joint filing is generally advantageous when one spouse has no income or very low earnings, as it allows an additional reduction on the tax base. We calculate both options for each couple before submitting the return.
- What happens if the AEAT disputes an error in a previous tax return?
- You have the right to file representations and challenge the proposed assessment. We review the documentation, assess whether the claim is well-founded and, if it is not, manage the appeal or the claim before the TEAR. Deadlines for challenging are short, so it is important to seek advice promptly.
Want to pay only what you should?
Tell us your situation and we'll let you know whether we can improve on the AEAT draft. No commitment required.