Tax
Self-Employed and Freelancers
Complete tax and administrative support for autónomos and freelancers in Elche and Spain — from registration to quarterly returns, so you can focus on your work.
What is it?
Working as self-employed (autónomo) in Spain involves a web of obligations that begins the moment you register your activity with the AEAT and Social Security, and continues with quarterly returns, annual declarations, invoicing rules, social security contributions and, in many cases, the obligation to maintain formal accounting records. For many freelancers, managing these obligations alone — while simultaneously running their business — is simply not sustainable.
The tax obligations of an autónomo depend on the nature of the activity, the income level and the chosen estimation regime. Most freelancers operate under the direct estimation regime (estimación directa), in which income and deductible expenses are declared on actual figures. Some activities are covered by the simplified regime, which uses standard expense ratios. Choosing and managing the right regime, and correctly identifying which expenses are deductible — from home office costs and vehicle use to professional subscriptions and equipment — can make a very substantial difference to the annual tax bill.
At GCT1 we provide a complete service for self-employed professionals and freelancers: we handle registration and deregistration, manage all quarterly returns, advise on deductible expenses and invoicing obligations, calculate annual IRPF and VAT liability, and keep you informed of any changes to autónomo regulations that affect your situation. We work with freelancers across all sectors — from architects and consultants to tradespeople, designers and online sellers — and we are familiar with the specific issues each sector faces.
Who is it for?
- Individuals starting their first self-employed activity who need to register correctly and set up their compliance from the beginning
- Established autónomos who are currently managing their own returns but want professional support to ensure accuracy and maximise deductions
- Freelancers working for international clients or receiving income from abroad who need to understand their VAT and IRPF obligations
- Self-employed professionals considering whether to incorporate as a limited company and wanting to understand the fiscal implications of that decision
- Autónomos in the Elche and Alicante area who need local, in-person advice from an advisor who understands their business context
What's included in our service
- Registration as autónomo with the AEAT (Modelo 036/037) and Social Security (RETA)
- Quarterly IRPF fractional payment returns (form 130 or 131) and VAT returns (form 303)
- Annual IRPF declaration (form 100) incorporating all self-employment income and allowable expenses
- Advice on deductible expenses: supplies, vehicle, home office, professional fees, equipment and depreciation
- Invoicing compliance: mandatory invoice content, VAT treatment and retention of records
- Review of social security contribution base and advice on optimising RETA contributions
- Assessment of the flat-rate autónomo tariff (tarifa plana) eligibility and other Social Security benefits
Documentation you will need to provide
- DNI/NIE and contact details for registration purposes
- Details of the activity to be registered (IAE epigraph, start date, expected income)
- All sales invoices issued and purchase invoices and receipts received each quarter
- Bank statements for the activity during the period
- Lease or mortgage documentation if claiming home office or business premises deductions
- Vehicle documentation and logbook if claiming vehicle expenses
Key deadlines
- Quarterly VAT and IRPF returns: 20th of April, July and October; 30 January for the fourth quarter
- Annual IRPF return (form 100): 1 April – 30 June for the prior tax year
- Annual VAT summary (form 390): 30 January
- Registration with AEAT and Social Security must be completed before the activity begins
- Social Security contribution: monthly direct debit, adjusted annually to actual income under the new contributory system
Why GCT1
- For over 30 years we have supported self-employed professionals in Elche and Alicante province — from sole traders just starting out to experienced freelancers managing complex income structures — and we understand the practical realities of autónomo life in Spain
- With 15 professionals in our local Elche office, we have the capacity to handle your returns with care and speed, and you will always speak with the same advisor who knows your situation rather than repeating yourself every quarter
- We go beyond compliance: we actively look for deductions you may be missing, alert you to regime changes that affect your contributions, and flag when incorporation as a limited company would be fiscally advantageous for you
- Our free first consultation gives you a clear picture of your obligations, an honest assessment of your current position and a no-obligation proposal — so you can decide with full information whether to work with us
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