Spanish income tax return service in La Línea and online
You send us your details and documents. We review your situation, apply the deductions you are entitled to, explain the result and file your Spanish income tax return (declaración de la Renta). It is a tax advisory service run from our office in La Línea de la Concepción, a few minutes from the Gibraltar border, for individuals, self-employed people and taxpayers with ties to Gibraltar. We see you in person or by video call.
Tax advisersReview before filingOnline or at our office
Spanish income tax return, prepared by tax advisers
A tax return with mistakes does not always show its face straight away. Sometimes it arrives months later as a tax notice or a penalty, or as a smaller refund than you were owed. Our aim is to avoid that by being precise and by looking at your own circumstances. Handing the return to us saves you time, and every figure has been checked.
That is why at Serra we do not just pass on the draft. We compare it with your real income, your expenses and what you declared in other years, and we tell you what changes and why before anything is filed. That is the difference between a tax adviser who knows your situation and someone who only fills in boxes.
If you are looking for help with the Spanish income tax return, this is the service: clear information, orderly paperwork and filing on time. If what you need is monthly bookkeeping or payroll, that is not what we do and we will tell you from the start. We work with clients in La Línea and the Campo de Gibraltar (the area around Gibraltar), so we know what usually goes wrong and where money is lost.
First stepTell us about your case on WhatsApp: employee, pensioner, self-employed, with rental income or a sale. We will tell you which documents are needed.
Preparing your tax return: a review before we file
Tax data and draft return
We check that the information the Spanish Tax Agency (Agencia Tributaria, Hacienda) holds about you is correct and complete. We never accept a draft without reviewing it.
Employment income, pensions and benefits
Income, withholdings, payers and deductible expenses.
Property and investment income
Rent you receive, bank interest, dividends, funds and life insurance.
Capital gains and losses
Sales of property, shares, funds, crypto-assets and other investments, with their purchase date and value, and the assets that must be reported.
State and Andalusian deductions
Family, disability, donations and those that depend on your region.
Grants and subsidies
Public grants received during the tax year must also be declared. We tell you how and under which rules.
Individual or joint filing
We work out both options when possible and help you decide.
Spanish tax return online from anywhere in Spain
Calmly and professionally: within a few days we review your documents, warn you about changes that affect your assets or accounts, and explain any problem before filing.
You do not need to travel. It is a procedure that can be done remotely, and the process is as follows:
The same applies if you live outside La Línea, in another province or abroad. We meet by video call and you sign digitally. We work with the current law on personal income tax (IRPF), we meet the deadline of each campaign, and you stay in control of every step.
01
You write to us on WhatsApp or through the form and tell us your questions, your situation and anything that has changed since last year
You can also write to us by email.
02
You send us the supporting documents as photos or PDFs.
03
We prepare the return and explain the result: the amount, whether you get a refund or have to pay, and why.
04
With your approval, we file the return electronically through a secure connection and send you the receipt
The person who signs the return is responsible for it, so nothing is filed until you have seen it.
€22,000
Employment income from a single payer: above it, as a general rule, you must file
Who has to file a Spanish tax return
Under article 96 of the Personal Income Tax Law (Ley del IRPF), filing is generally compulsory if your employment income exceeds €22,000 a year from a single payer. The limit drops to €15,876 when there is more than one payer and the second and subsequent payers together pay more than €1,500, and also in the case of certain compensatory pensions. These figures are those of the latest campaign and are confirmed every year.
Even if you are not obliged to file, it is worth doing so if you expect a refund: excess withholdings, or deductions and expenses that Hacienda does not know about. You must also always file, whatever your income, in other cases, such as having capital losses of €500 or more.
If you are not sure, send us your income for the year and we will give you a clear answer.
Tax returns for employees, pensioners and self-employed people: each profile
Employees and individuals
We review withholdings, deductible expenses, the mortgage or rent on your home, your family situation and any extra income.
Pensioners
We check whether you have to file, based on your payers and pensions, and what suits you best if you are paid from several sources.
Self-employed
Your return has to match your quarterly VAT and income tax payments and what you invoiced in your activities. We review income, expenses and withholdings before filing.
Workers in Gibraltar
If you live in Spain and work in Gibraltar, you are taxed here under specific rules. We explain them on our page on tax advice for Gibraltar workers.
Non-residents
If you live abroad but own a home or have income in Spain, you do not file the ordinary return. See non-resident taxes and Form 210.
Deductions in the Spanish tax return: state and Andalusian
State deductions depend on your family, on whether there is a disability, on donations and on other circumstances. The ones most often lost are those you have to claim: if nobody asks for them, Hacienda does not apply them.
Andalusia adds its own. According to the Tax Agency manual, there are 17 for the 2025 tax year, including those for renting your main home, birth or adoption, single-parent families, large families, education costs, disability, domestic help, veterinary costs, promotion of sport and legal defence of an employment relationship. Each has its own requirements, and all of them require you to have had your habitual residence in Andalusia.
We analyse which tax benefits fit your case and apply them with the paperwork in order and in line with tax rules.
Selling a home and rental income in your tax return
If you have sold an asset or a property, we also check that the transaction is recorded and, if there was a mortgage, that the debt was cancelled. If you receive Social Security benefits, we include them, so that the final result of the return is correct.
If you have sold your home. The sale produces a capital gain or loss, which is declared for the year of the sale. It can be exempt if you reinvest the proceeds in another main home within the legal period. And if you are over 65, the gain on your main home is exempt without any need to reinvest, as long as you lived in it for at least three years in a row. Municipal capital gains tax (plusvalía municipal) is a separate tax, charged by the town hall, and it is not offset against this one.
If you rent out a home. You declare the income and deduct allowable expenses. For homes let as the tenant’s main residence there is a reduction of the net income: 50 % in general for contracts signed from 26 May 2023, and 60 % for earlier ones. Higher percentages apply in stressed housing market areas and subject to conditions. The reduction only applies if you declare the income before Hacienda starts a review.
Supplementary returns and corrections to your tax return
You made a mistake or forgot something. There are two routes, depending on what happened.
Supplementary return (complementaria). If you declared less than you should have (a forgotten income, a sale you left out) and you now owe more, you file a supplementary return. The sooner the better to avoid penalties: once the deadline has passed, a surcharge of 1 % applies, plus another 1 % for each full month of delay, with no interest for up to twelve months. After that, the surcharge is 15 % and late-payment interest is added.
Correction (rectificación). If you paid too much or were refunded less than you were owed, you apply to correct the return. You can do this as long as the tax office’s right to review has not expired, which is a maximum of four years from the end of the filing period.
Before changing anything we review what was declared, what should have been declared and what is best for you. If Hacienda has already written to you, see our page on defence against the tax office.
Spanish tax return campaign: dates and deadline
The campaign for the 2025 tax year ran from 8 April to 30 June 2026, with bank direct debit until 25 June. These are the most recent reference dates.
The next campaign, for the 2026 tax year, takes place in spring 2027. The Tax Agency publishes its dates every year and we will update this page as soon as they are known. In the meantime, you can send us your documents whenever you like: having the data ready avoids a last-minute rush.
Documents for your tax return
- ID document and tax details or reference from the Tax Agency
- Withholding certificates from your employer or the pension payer
- Mortgage or rent receipts, if they apply
- Details of children and dependants, with disability certificates if any
- Documents for sales, inheritances, gifts or extraordinary income during the year
- If you are self-employed: invoices issued and received and the quarterly returns filed
If something is missing, we will ask you for it. And if you are not sure whether it is needed, send it anyway.
Frequently asked questions about the Spanish tax return
Is your question not covered here? Tell us about your situation on WhatsApp and a tax adviser will reply.
Do you only handle paperwork?
We do the tax work people usually look for in a gestoría: the income tax return, tax forms and defence before Hacienda. As a tax adviser for specific procedures, we do not run payroll or monthly bookkeeping.
Can I file my tax return online if I live outside La Línea?
Yes, you can file your return online from anywhere. You send us the documents on WhatsApp, we go over your case by video call if you need it, and we file the return electronically.
Which documents do I need for the tax return?
Your ID document, tax details from the Tax Agency, withholding certificates and the supporting documents for anything you want to deduct: mortgage, rent, donations, children. If you have sold something, the purchase and sale deeds (escrituras).
Do I have to file a tax return?
It depends on your income, how many payers you have and your situation. With a single payer, the general limit for employment income is €22,000 a year. There are other cases in which you must always file.
Can you review my tax returns from previous years?
Yes. If you think you paid too much, we apply to correct the return. And if you find you declared too little, we file the supplementary return before Hacienda gets there first.
What happens if I sold my home this year?
The gain is declared in the tax return for the year of the sale. The sale may be exempt if you reinvest in another main home or if you are over 65. The dates and purchase details need to be checked before filing the return.
Do you file the return if I work in Gibraltar?
Yes, and it has its own particularities because of residence and double taxation. It is explained on our page for Gibraltar workers.
What about a self-employed person's tax return?
Yes. We check that your return matches your quarterly forms, so there are no differences that Hacienda could challenge.
Do you file joint and individual returns?
In the tax return we work out the individual and the joint options when possible and tell you which is better in your case.
Do you see clients in person?
Yes, at our office in La Línea de la Concepción, by appointment. If you prefer not to travel, we do everything by video call and WhatsApp.
Other services
Send us your details and we will tell you which documents we need
Message us on WhatsApp or fill in the form with a short description of your situation. A tax adviser from our tax team reviews it and tells you how to go ahead with your tax return.
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