Tax advice for self-employed people in La Línea de la Concepción
You do your job; we make sure Hacienda receives each form on time. Tax advice for self-employed people (autónomos) and entrepreneurs in La Línea, the Campo de Gibraltar (the area around Gibraltar) and the rest of Spain by video call.
Tax advice and paperwork for self-employed people and entrepreneurs
We offer a service built around your business: practical solutions, direct communication and simple guidance to meet your obligations to the tax authorities, resolve any question and help your activity grow. We also advise small businesses and professionals in the area, with easy access to their documents.
Being self-employed means looking after the business, the invoices and the deadlines on your own. One quarter filed badly or one mistake on an expense is enough for a letter from Hacienda to arrive months later, and the doubts pile up. These are the worries we hear most at the office.
Asesoría Serra is a firm of tax advisers and lawyers in La Línea de la Concepción, with experience in the taxation of self-employed people. We do one thing and we do it in full: your taxes. What to file, when, how much to pay and how to pay no more than you owe, with personal advice: one team and one person who knows your activity and your needs. We manage your tax obligations with up-to-date rules, and every deadline is tracked.
What we do not doWe do not keep monthly accounts or run payroll for your employees. If you already have someone for that, we work alongside them.
Registering as self-employed: Form 036/037 and the IAE
Before you invoice your first euro there are three decisions that are hard to change later: the activity you register under, the VAT regime and how you pay income tax.
With your registration application in hand, we file the census declaration (Form 036, or the simplified Form 037 when it applies to you) with the business activities tax heading (IAE) that fits what you really do, and we explain when you must invoice with VAT, with withholding or with neither.
Registration in the Special Scheme for Self-Employed Workers (RETA) is a procedure with Social Security. As authorised users of the RED System, we handle it for you and guide you so it is done in the right order: the contribution depends on the net income you expect, with a system of 15 bands, and during the first months a reduced contribution may apply (the so-called flat rate, one of the reductions for people starting out) if you meet the requirements. Amounts and conditions change every year, so we give you information on the current rules before you take the step.
Quarterly VAT and income tax: Forms 303 and 130 on time
Every quarter you have to file. VAT goes on Form 303 and the income tax instalment on Form 130 if you are taxed under direct estimation. They are filed in the first twenty days of April, July and October, and the last quarter runs until 30 January.
Our job is to make sure they are never late and never contain errors, with each quarter under our control:
Invoice review
We check the invoices issued and received before calculating, so that the input VAT can be deducted.
Calculation and filing
Forms 303 and 130 (or 131 if you are under the modules system), with the amount explained before you pay.
Withholdings
Forms 111 and 115 if you pay professionals or rent the premises where you work.
Calendar of obligations
We warn you of each due date so that you have the money set aside.
Annual summary and the self-employed person's tax return
At the end of the year, Form 390 summarises the year’s VAT and is filed in January. Then comes the income tax return, between April and June, where the business activity is combined with the rest of your income and everything advanced during the quarters is settled.
It is the moment when it shows most whether the year was handled well, and where an adviser’s help avoids mistakes. We prepare your return with the profit from the activity, the state and Andalusian deductions that apply to you and the result explained before filing. If you also have a salary, a rented home or sold a property, everything goes into one consistent return.
Direct estimation or modules: which suits your business
Not all self-employed people are taxed the same way. Under direct estimation you pay on real profit, income minus expenses. Under objective estimation, the modules, you pay according to certain parameters of the activity (floor area of the premises, staff, energy consumption), regardless of what you actually earn.
Modules do not suit everyone: they only exist for certain activities, they have income limits set each year by ministerial order, and they do not allow you to deduct expenses as direct estimation does. And opting out has its own deadline and obliges you to stay in direct estimation for several years.
Before deciding we study your situation, compare the two routes using your real figures and explain the advantages and drawbacks of each in your case. We also assess whether, above a certain turnover, it pays to move to a limited company. →
Deductible expenses for the self-employed: what you can deduct and what you cannot
The most common question is which expenses are deductible. The rule is that the expense must be related to the activity, backed by an invoice (it is the proof Hacienda will ask for) and recorded. From there each case has its nuances:
We act as your guide to separate what you can deduct from what Hacienda would reject, so that you do not pay too much or expose yourself to a tax adjustment.
Premises, materials and tools
They are deductible when they are necessary for your work.
Vehicle
Only for the part used for the business and under strict conditions. Mixed use is often grounds for a penalty.
Working from home
Part of the utility bills can be deducted in proportion to the floor area used, as long as the requirements are met.
Self-employed contributions and insurance
They count as business expenses within the legal limits.
Training and advisory fees
If they are related to your activity.
Record books, grants and changes in your activity
Handling taxes is not the same as keeping accounts, but the law does require self-employed people under direct estimation to keep up to date their record books of income, expenses and investment assets. We tell you which books apply under your regime and check that they match before each tax filing.
We also review the changes that alter the basis on which you pay tax:
- Aid and grants. Public aid to self-employed people is taxable for income tax; we explain how to declare it and in which year.
- Sales through a platform. Digital platforms report their sellers’ transactions to the Spanish Tax Agency (AEAT), and your returns have to match that data.
- Contracts and new projects. Before you sign an important contract or open another line of business, we assess how it affects your VAT and income tax.
- Pension plans. Contributions reduce the income tax base within the legal limits.
Responsibility towards Hacienda always lies with the person who owns the business. That is why we explain each form to you before filing it: you know what you are signing and why.
Verifactu: what changes in your invoicing
Verifactu is the tax office’s system that makes invoicing software prove that invoices have not been altered. The timetable has been postponed twice. Under Royal Decree-law 15/2025, it will be compulsory on 1 January 2027 for those subject to corporation tax and on 1 July 2027 for everyone else, self-employed people included.
We do not sell invoicing or accounting software. What we do is tell you whether you are affected, when, and what to ask of your software supplier, so that you reach the date without rushing or unnecessary costs.
Have you received a notice from Hacienda?
Many self-employed people receive a letter after filing a quarter: a VAT discrepancy, a request for invoices or a check of expenses. The deadlines to reply are usually short, ten working days in many cases, and are not extended.
Send us a photo of the notice on WhatsApp; the service is direct. We tell you what it is about, what deadline is running and which documents need to be gathered. If the matter calls for an appeal or defence before the tax audit, we handle it with our tax lawyers. →
A self-employed person in La Línea and how our team works
A self-employed person’s success depends on keeping their books and invoices up to date, and on knowing each obligation to the authorities in time.
Think of a self-employed person in La Línea, in retail, hospitality or any other sector, who files the quarters at the last minute and never knows whether their expenses count. The first step is to put their registration and regime in order. Then we establish which invoices count, set up the payment calendar and, in the tax return, bring it all together without surprises.
For the entrepreneur or business owner who works between La Línea and Gibraltar, or has clients on both sides of the border, we also look at where they are tax resident and what they must declare in Spain.
Online tax advice for self-employed people across Spain
You do not need to come in: with online advice you save time and the process is the same. We hold a video call, you send us the invoices by WhatsApp or email, and we file everything electronically with your digital certificate or a power of representation. If you prefer to talk face to face, we see you at our office in La Línea de la Concepción. To book a video call directly, see the online consultation page. →
Frequently asked questions about tax advice for self-employed people
Do you only handle paperwork?
Not exactly. We do the tax side that people look for in a gestoría for self-employed people: census registration, VAT, income tax, the tax return and tax notices. We do not keep monthly accounts or run payroll. If you already have someone for that, we work in coordination with them.
Can you register me as self-employed?
We file the census registration (Form 036 or 037) and choose the activity, the IAE heading and the VAT regime with you. We also handle the Social Security registration (RETA) through the RED System, and we guide you on the options, such as the reduced contribution for the first months if you meet the requirements.
Which forms does a self-employed person file each quarter?
The usual ones are Form 303 for VAT and Form 130 for income tax under direct estimation, or Form 131 if you are under modules. If you pay professionals or rent premises, you add Forms 111 and 115. Once we know your specific activity, we confirm which apply to you.
Which expenses can I deduct?
Those necessary for your activity, backed by an invoice and recorded. Vehicles and your home have special conditions. We review them with your invoices so that you do not deduct too much or too little.
Is direct estimation or modules better for me?
It depends on the activity, the income and the real expenses. We compare them using your figures before deciding and explain the consequences of opting out of modules.
When is Verifactu compulsory for a self-employed person?
Under the current timetable, 1 July 2027 for self-employed people, and 1 January 2027 for those subject to corporation tax. We tell you whether it affects you and what to do.
Do you work with self-employed people outside La Línea?
Yes. We work online with self-employed people across Spain. You do not need to come to the office: our firm is in La Línea de la Concepción and we do the rest remotely.
Other services for your business
Shall we talk about your taxes as a self-employed person?
Tell us about your activity on WhatsApp or through the form and we will tell you what you have to file and what the next steps are.
Our office is in La Línea de la Concepción. We see you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es