Gestoría Online Gala · Azuqueca de Henares

Tax Advisory

Q: When do I have to file my income tax return in 2025?

The 2024 Income Tax campaign opens in April 2025 and the filing deadline is 30 June 2025 (25 June if paying by direct debit). At Gestoría Gala we start processing returns from the very first day of the campaign so you receive your refund as soon as possible.

Q: Who is required to file an income tax return?

You must file if you earned more than 22,000 € in employment income from a single payer (or 15,000 € with more than one payer), or more than 1,600 € in investment income or capital gains. You should also file if you want to claim deductions (housing, pension plans, etc.), even if you're not obliged to.

Q: Can a gestoría get me a bigger tax refund?

Yes, and it usually pays for itself. A tax advisor knows about deductions that the Tax Agency's draft return often misses: regional deductions, primary residence rental expenses, donations, pension plan contributions, energy efficiency improvements, and more. In many cases the extra refund far outweighs the cost of the gestoría.

Q: What happens if I don't file my income tax return?

If you were required to file and don't, the Tax Agency can fine you 50-150% of the unpaid amount plus late-payment interest. If you file late without a prior request from the Tax Agency, the surcharge ranges from 1% to 20% depending on the delay. If you were owed a refund and didn't file, there's no penalty, but you won't receive the refund either.

Q: How do I declare the sale of a home?

The capital gain or loss is included in the savings tax base and is taxed at 19%-28% depending on the amount. If you sell your primary residence and reinvest in another primary residence within 2 years, you may be exempt. There is also a full exemption for people over 65 who sell their primary residence. We help you calculate the exact tax due and apply all available exemptions.

Q: What is the municipal capital gains tax (plusvalía municipal) and when do I have to pay it?

The Tax on the Increase in Value of Urban Land (IIVTNU) is paid by the seller when selling a property in an urban area. Since the 2021 Constitutional Court ruling, you may not have to pay it if there was no real gain. It must be filed with the Town Hall within 30 days (for sales) or 6 months (for inheritances and gifts).

Income tax, VAT, wealth tax returns and tax planning. We help you pay less to the Tax Agency, always within the law.

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Not sure whether you'll owe money or get a refund this year?

Did you buy or sell a home and don't know how to declare it?

Has the Tax Agency sent you a notice and you don't know what to do?

Our tax advisors review every deduction so you pay the legal minimum. Over 35 years filing tax returns in the Corredor del Henares.

Más solicitado

Annual Income Tax Return

The most requested tax procedure: we automatically calculate whether it's simplified or ordinary and give you a fixed price on the spot.

Fees

All taxes and tax forms

We file any tax form with the Spanish Tax Agency (AEAT) and regional authorities. Management fees shown (VAT not included). Official fees are charged separately.

📊 Income Tax (IRPF) and Earnings 33 procedures

Tax Advisory

Annual Income Tax Return

All taxes and tax forms

Declaración anual IRPF – simplificada (Modelo 100)

Declaración anual IRPF – ordinaria

Form 130 – Direct assessment (normal/simplified)

Form 131 – Modules

Direct assessment bookkeeping fee (monthly)

Objective assessment (modules) bookkeeping fee (monthly)

Form 111 – Withholdings on employment/business income

Form 113 – Gains from changes in business-use assets

Form 115 – Withholdings on urban property leases

Form 121 – Large family/disability deduction (assignment)

Form 122 – Same as above, for separated couples or those without a marital tie

Form 145 – Notification of personal details to the payer

Form 146 – Pensioners with two or more payers. Withholdings

Form 147 – Employees relocated to Spain

Form 149 – Special regime for relocated employees/professionals

Form 150 – Personal Income Tax under the special regime for relocated employees

Form 151 – Annual return under the special regime for expatriates relocated to Spain

Form 165 – Certification of investments in newly created companies

Form 172 – Virtual currency balances (annual informative return)

Form 173 – Virtual currency transactions

Form 179 – Letting of tourist accommodation (annual)

Form 180 – Urban property lease withholdings (annual summary)

Form 181 – Loans and credit related to real estate

Form 182 – Gifts, donations and contributions received

Form 184 – Income-attribution entities (annual)

Form 190 – Employment/business income withholdings (summary)

Form 714 – Wealth Tax

Form 718 – Temporary Solidarity Tax on Large Fortunes

Form 720 – Assets and rights held abroad

Form 721 – Virtual currencies held abroad

Form 770 – Self-assessment of late-payment interest and surcharges

Form 771 – Amounts with no specific form (voluntary correction)

Form 791 – Public sector jobs. Filing of exam applications

Form 303 – VAT. Quarterly/monthly self-assessment

Form 308 – VAT. Equivalence surcharge. Refund request

Form 309 – VAT. Non-periodic self-assessment

Form 318 – VAT. Adjustment of taxation proportions

Form 319 – VAT. Payment on account for petrol/diesel supplies

Form 322 – VAT. Group of entities. Monthly self-assessment

Form 341 – Refund of flat-rate compensation under the agricultural regime

Form 345 – Pension plans and alternative schemes (annual)

Form 346 – Grants and compensation to farmers/livestock owners

Form 347 – Annual informative return on transactions with third parties

Form 349 – VAT. Intra-Community transactions

Form 353 – VAT. Group of entities. Aggregate monthly return

Forms 360–361 – VAT. Refunds for non-established businesses

Form 364 – VAT. NATO refund

Form 365 – VAT. Recognition of NATO exemptions

Form 368 – VAT. Telecommunications/TV/electronic services

Form 369 – VAT. One Stop Shop (OSS)

Form 379 – VAT. Cross-border payment transactions

Form 380 – VAT. Self-assessment for import-equivalent transactions

Form 381 – VAT. Refund for EU armed forces

Form 390 – VAT. Annual summary return

Form 952 – VAT. Taxable-base adjustment for bad debts/insolvency

Form 991 – Informative return on rental deposits

Form 200 – Corporate Tax / Non-Resident Income Tax

Form 202 – Corporate Tax instalment payment

Form 210 – Non-Resident Income Tax without a permanent establishment (ordinary)

Form 211 – Withholding on property purchases from non-residents

Form 213 – Special levy on real estate owned by non-residents

Form 216 – Income without a permanent establishment

Form 217 – Special levy on listed REITs (SOCIMI)

Form 220 – Tax consolidation for corporate groups

Form 222 – Taxation of corporate groups. Instalment payment

Form 226 – Optional regime for individuals resident in the EU/EEA

Form 228 – Exemption for reinvestment in a main home, EU/EEA

Form 239 – Reportable cross-border tax planning arrangements (DAC6)

Form 247 – Non-Resident Income Tax. Notification of relocation abroad

Form 780 – Interest margin levy for financial entities. Self-assessment

Form 781 – Interest margin levy for financial entities. Instalment payment

Form 797 – Temporary levy on credit institutions

Form 798 – Temporary levy on credit institutions. Advance payment

Form 650 – Inheritance and Gift Tax. Acquisitions on death (inheritance)

Form 651 – Inheritance and Gift Tax. Lifetime acquisitions (gifts)

Form 655 – Consolidation of ownership on extinction of usufruct

Forms 600-610-615-620-630 – Transfer Tax and Stamp Duty (ITP-AJD)