Tax
Personal Income Tax & Corporate Tax
Expert preparation and filing of personal income tax (IRPF) and corporate tax (IS) returns in Elche and across Spain. We make sure you pay exactly what you owe — no more, no less.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is it?
Personal Income Tax (IRPF) is Spain's main direct tax on individuals, applied to salaries, self-employment income, capital gains, rental income and investment returns. Every year, residents in Spain must assess whether they are obliged to file a declaration — and for many, filing is advantageous even when it is not strictly mandatory. At GCT1 we prepare and submit your IRPF return, identify every deduction you are entitled to, and ensure the result is accurate and defensible.
Corporate Tax (Impuesto sobre Sociedades) applies to the net profits of Spanish limited companies, cooperatives and other legal entities. The standard rate is 25%, with reduced rates for newly created companies and certain SMEs. The calculation is built on the annual accounts adjusted by numerous fiscal rules on deductibility, depreciation, group transactions and international income. Our team handles the full cycle — from reviewing your accounting records to submitting form 200 and any associated informational returns.
Beyond pure compliance, we treat every return as an opportunity for structured tax planning. We compare tax outcomes across different scenarios, flag available deductions and incentives — such as R&D credits, investment reserves and Canary Islands incentives where relevant — and document everything correctly so you are prepared in the event of a future tax inspection.
Who is it for?
- Employed individuals with multiple income sources, rental income or capital gains
- Self-employed professionals transitioning between direct estimation regimes
- Limited companies (SL, SA) and other corporate entities based in Elche or Alicante province
- Non-residents with income or assets in Spain subject to IRNR or corporate tax
- Entrepreneurs who have recently incorporated and need guidance on their first corporate tax return
What's included in our service
- Analysis of your fiscal situation and selection of the most advantageous filing options
- Preparation and electronic submission of IRPF (form 100) or Corporate Tax (form 200/220)
- Identification and application of all applicable deductions, allowances and tax credits
- Calculation and filing of fractional payments (pagos fraccionados) during the tax year
- Preparation of complementary informational returns required alongside the main declaration
- Coordination with your bookkeeper or accountant to reconcile fiscal and accounting profit
- Written explanation of the result and advice on how to optimise next year's position
Documentation you will need to provide
- DNI/NIE and fiscal identification number (NIF) of the taxpayer or company
- Annual payroll certificates (certificado de retenciones) from employers
- Profit and loss account and balance sheet for corporate tax filers
- Bank certificates of interest, dividends and investment income
- Property deeds, rental contracts and mortgage statements where applicable
- Previous year's tax return and any pending inspection or regularisation letters
Key deadlines
- IRPF campaign: typically 1 April – 30 June each year for the prior fiscal year
- Corporate Tax (form 200): within 25 calendar days after 6 months from the financial year-end (usually 25 July for December year-ends)
- Fractional payments (form 202): April, October and December
- Complementary returns must be filed before the main deadline to avoid surcharges
Why GCT1
- Over 30 years filing tax returns in Elche and Alicante province — we know the regional context, local businesses and the nuances of the Spanish tax system inside out
- A dedicated local team of 15 professionals you can meet in person at our Elche office, with no call-centre intermediaries and no outsourcing of your case
- Direct access to the lead advisor for your tax area, who follows your file from start to finish and is personally reachable when questions arise
- A firm that has accompanied more than 1,000 clients through every type of fiscal situation — from simple salary declarations to complex corporate restructurings — always with a free first consultation
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