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Tax adviser in Tarifa
Tax and legal advice for individuals, employees, self-employed people, small businesses and property owners in Tarifa. We study each case before filing anything and explain in writing what you have to declare, by when and with what consequences. Our office is in La Línea de la Concepción; we see clients in person or by video call.
A tax and legal advisory firm for Tarifa
People usually look for an adviser in Tarifa because of a specific need: a tax return that does not add up, an inherited home, a seasonal let or a letter from the Spanish Tax Agency (Agencia Tributaria, AEAT).
At Asesoría Serra, each matter is studied by a professional with experience in tax and legal work, and the same adviser sees the whole process through. We are a firm with more than 20 years in the Campo de Gibraltar (the area around Gibraltar) and we handle every file with the same level of rigour.
That is the difference from an ordinary paperwork agency: before filing, we look at the options the rules allow, propose the measures and solutions that fit your case and explain the consequences of each decision. That way you pay what is due, nothing is left open for a future tax review and you file with confidence in what you have declared.
Registered social collaborators (colaboradores sociales) of the Tax Agency and the Andalusian regional government. We file on your behalf with both administrations and send you the receipt for every filing and every payment.
Income tax return in Tarifa
Seasonal work is common in Tarifa: summer contracts, several payers in the same year and months of unemployment in between. This is the case where the Hacienda draft is most often wrong.
We check the tax data against your documents and apply the state and Andalusian deductions and allowances, including benefits, pensions, rental income and property sales. If there is a problem in earlier years, we explain how to put it right and file the request for rectification. More about the income tax return →
One payer
€22,000
You do not have to file if you earned less than 22,000 euros gross in the year.
Several payers
€15,876
If the second and any further payers add up to more than 1,500 euros, the limit drops to 15,876 euros.
Self-employed
Always
If you were registered as self-employed (autónomo), even for a month, you always have to file.
Self-employed, small businesses and companies
Hospitality, retail, outdoor tourism and farming: each business owner in Tarifa needs different support depending on the activity. We handle the tax work of the self-employed and of small businesses with employees, so the owner can spend their time on the business.
We do not keep the day-to-day accounts or handle payroll and employment matters. If you already have an accountant or a payroll adviser, we work alongside them and keep in close contact so the information arrives on time.
Registration and tax regime
Direct or objective assessment, VAT and the right classification from the start of the activity.
Quarterly and annual returns
VAT, personal income tax (IRPF) instalments and withholdings, on time and in line with every obligation in the tax calendar.
Setting up companies
Incorporation of the limited company (S.L.) and corporate income tax.
Non-residents with a home in Tarifa
A home in Spain owned by someone who lives abroad is taxable even if it is not let: Non-Resident Income Tax, Form 210 (modelo 210), with imputed income for having the property at your disposal. If it is let, the rental income is declared as well, and the deductible expenses depend on the country of residence.
We prepare the calendar of obligations for each year and represent you before the Tax Agency, so you do not have to travel. If you live in Gibraltar and have property or work in Spain, see our page for Gibraltar workers.
Holiday lets: how that income is taxed
Hacienda receives information on short-term lets directly from the platforms and has stepped up its checks on this income. After the rule changes of recent years, each item is reviewed in detail.
For a private owner, this income is generally taxed as income from real estate capital (rendimientos del capital inmobiliario). Expenses are deducted in proportion to the days let, and the 60 % reduction for lets of a main home does not apply.
We review bookings, invoices and platform statements, analyse each expense and file the return. We also leave your paperwork in order, which saves time in the following years.
Farms on rural land and protected areas
A large part of the municipality is protected: the Strait Natural Park runs along the coast and Los Alcornocales Natural Park reaches in from the north. Before declaring, selling or accepting an inheritance, it is worth checking three points.
If there is an inheritance or a sale, the legal and tax teams handle the same file, together with our inheritance lawyers for Algeciras and Tarifa and property sale and purchase lawyers for Algeciras and Tarifa.
Type of land on the cadastre
Urban and rural land are not taxed in the same way for IBI (local property tax), and a classification error carries on for years.
Buildings
An old building may not appear on the cadastre or in the Land Registry (Registro de la Propiedad). We check it against the simple land registry extract (nota simple) and the cadastral certificate.
Ownership
Farms inherited without a division of the estate, or with owners whose details are out of date, complicate any sale.
Tax notices and Hacienda procedures
A tax notice (requerimiento), a tax audit, a draft assessment or a penalty procedure all have short deadlines that run from the date of notification. That is why it is best to act quickly.
With a power of representation or your electronic certificate, we monitor your notifications mailbox, prepare the allegations and, if the decision is not in line with the law, file the appeal or claim that applies, defending your interests with all the safeguards of the procedure. If Hacienda has already opened a procedure, see our page on a tax lawyer in Tarifa.
Tax officeThe nearest one is in Algeciras (avenida Virgen del Carmen, 85), although most procedures are handled through the online portal (sede electrónica).
IBI, municipal capital gains tax and the title deed
IBI is issued by Tarifa town hall on the basis of the cadastral value. If a bill is wrong, the first step is to check the surface area, use and type of land on the cadastre.
Municipal capital gains tax (plusvalía municipal) applies to the transfer of urban property by sale, gift or inheritance. Since the 2021 reform you can choose the more favourable method, and if there is no gain you pay nothing, as long as you prove it with the acquisition and transfer deeds.
There is a notary in Tarifa, and properties in the municipality are registered at a Land Registry in Algeciras; we confirm which one from the simple extract (nota simple).
A typical case
An example of how the legal and tax sides combine. Two siblings inherit a flat in the old town. One lives in the United Kingdom and the other in Málaga. They want to let it by the season and need to know how much is declared, who declares it and what happens with the municipal capital gains tax if they sell. Following this order, the family chooses the best option knowing all the consequences.
Step 1
Inheritance and ownership
First the inheritance is formalised and the ownership of the flat is made clear.
Step 2
Sharing the rental income
The income is attributed to each sibling according to their tax residence.
Step 3
Each one's calendar
The resident includes it in their income tax return; the non-resident declares it on Form 210.
Online service from Tarifa
The first consultation can be held by video call. Documents are sent by email or message, the authorisation is signed electronically and filing with Hacienda is done online, whether you are in Tarifa or abroad.
Many clients in Tarifa work with us this way, with the same quality of service as at the office. If you prefer to meet in person, we see you by appointment at our office in La Línea de la Concepción.
Frequently asked questions about tax advice in Tarifa
Do you have a Tarifa office?
No. Our office is in La Línea de la Concepción. We work with clients in Tarifa by video call or, if they prefer, at the office by appointment.
Do you only handle paperwork?
We are a tax advisory firm with lawyers in the team. We cover what people usually look for in a tax paperwork service in Tarifa: income tax returns, quarterly returns, non-residents, regional taxes and Hacienda notices.
Do you also handle employment and payroll matters?
Only where it affects the self-employed: as authorised users of the RED System, we handle your Social Security registration and deregistration (RETA). Payroll and hiring staff are outside our work. If your business has a payroll adviser, we coordinate with them on the tax side.
I have a home in Tarifa and live outside Spain. Do I have to declare it?
Yes, even if you do not let it: it is subject to Non-Resident Income Tax. We tell you the estimated amount and the deadlines for each year.
My home is on rural land. Can you check that it is properly declared?
Yes. We check the cadastre and the Land Registry and tell you what is missing and, if needed, how to put it right.
I have received a tax notice from Hacienda. What should I do?
Note the date of notification, because the deadline runs from that day, and send us the document. We explain what the authority is asking for and prepare the reply.
How do I declare seasonal rental income?
Generally as income from real estate capital, with expenses apportioned according to the days let. We work it out from your bookings and invoices.
Related pages
Tell us about your case
Write to us or leave your details in the form. An adviser studies your situation and tells you what you have to file and by when.
Office in La Línea de la Concepción. We work with 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