What an adviser (gestoría) does and what it should cost

Terms used

• Gestoría — A gestoría is a local office that handles tax and administrative paperwork for individuals and businesses.
• Autónomo — An autónomo is a self-employed person registered with Spanish tax and Social Security.
• Modelo 303 — The modelo 303 is the quarterly VAT return.
• Renta — The renta is the annual personal income tax return.

Key rules

• Standard scope: The monthly fee normally covers quarterly VAT and income tax returns plus your books, not every job.
• Extras: Registration, the annual return, payroll and dealing with inspections are often charged separately.
• Liability: You stay liable for the tax, surcharges and interest even when an adviser files for you, and any claim against the adviser is a separate civil one.
• Quotes: Compare written quotes that list the same services, so a cheap fee does not hide costly extras.

Fees and plan contents vary by firm and city and change often, so confirm current prices and what is included directly with each adviser.

What the monthly fee normally covers

A standard package covers your regular filings and your books. Expect it to include:

• The quarterly VAT return (modelo 303).
• The quarterly income tax instalment (modelo 130 or 131).
• Withholding returns, where they apply (modelo 111).
• Annual summaries, where they apply (modelo 390 and 190).
• Keeping your income and expense books.
• Advice by email or phone.

Registrations, the annual return, payroll and sometimes an online invoicing tool may be included or charged extra, depending on the plan. Check this on every quote.

What usually costs extra

Advisers often bill these separately:

• Registering you as an autónomo with the tax office and Social Security.
• Your annual personal income tax return (the renta).
• Informative returns such as modelo 347 and 349.
• Payroll for each employee.
• Handling notices and requirements from the tax office.
• Changes of activity or tax regime.
• Forming a company.
• Tax residency or foreign-income work.
• Inspections, sanction procedures, appeals and catching up on late or backlogged paperwork.

Ask for a written price list of extras before you sign.

What it should cost

There is no fixed price. The monthly fee depends on your tax regime, how many invoices you issue, whether VAT and income tax returns are included, and whether you have employees. Fees are higher with employees or many invoices, and they vary by city.

• Traditional local gestoría: usually a monthly fee set after looking at your case. Get quotes from several in your area.
• Online adviser: usually tiered monthly plans, priced by activity, invoice volume and whether you have employees or a company. They are generally cheaper for simple cases, and some work in English.

The decision block below helps you choose between the two. Get current prices from each provider, because plans change.

Compare quotes like for like

Two quotes are only comparable if they cover the same things. Put them side by side on the monthly fee and what it covers, the extras list, the contract terms, and who is responsible for errors. The checklist below gives the full list of questions to ask.

What you still have to do

Your adviser only works with what you send. You need to:

• Send invoices and expense receipts on time and complete.
• Issue valid invoices.
• Tell the adviser about any change in your situation.
• Keep enough money in your bank account for direct debits.

Hiring an adviser does not move the legal responsibility to them. The rules on who is liable for the tax and any penalties are set out in the page on adviser mistakes and penalties.

Choosing between options

Should you use a traditional local gestoría or an online adviser?

• Traditional local gestoría: You want a named person to deal with in your town, or your business has employees, many invoices or needs payroll, which usually raises the fee.

• Online adviser: Your situation is simple and you are happy to work remotely. Online plans are tiered by activity and invoice volume, are generally cheaper for simple cases, and some offer English support.

Whichever you pick, the standard package should cover quarterly VAT and income tax instalment returns, annual summaries and bookkeeping. Compare the same scope, extras and contract terms in every quote so the prices are like for like.

Checklist

• Ask each adviser for a written quote that lists what the monthly fee covers: quarterly VAT and income tax instalment returns, annual summaries and bookkeeping.

• Ask for the full price list of extras, such as registering as an autónomo, the annual income tax return, informative returns (modelos 347 and 349), payroll and handling official notices.

• Check whether the annual income tax return, payroll, inspections, appeals, company formation, foreign tax matters and late or backlogged paperwork are left out of the standard fee.

• Ask about the contract term, any minimum commitment, the notice period and the cancellation terms.

• Ask whether there is a limit on invoices or documents, and whether the price goes up after the first year.

• Confirm which languages the adviser works in, how you can reach them and how fast they reply.

• Find out who handles official notices for you, and whether you deal with a named person or a platform.

• Ask who pays for errors and penalties if the adviser gets a filing wrong.

• Get quotes from several local gestorías and from at least one online adviser, then compare them line by line.

• Send your invoices and expense receipts on time and complete, tell your adviser about changes, and keep enough money in your bank account for direct debits.

Adviser quick answers

Can I change adviser in the middle of the year?

Yes, you can change adviser at any time, but your contract may set a notice period or a minimum term. Give written notice in a way you can prove, such as burofax or a traceable email. Settle fees due up to the end date.

What should I get from my old adviser when I switch?

Ask for the filed forms and receipts, your invoice books and your accounting records, plus a note of where the current quarter stands. These records belong to you. Agree the date the new adviser takes over, so no quarterly filing falls between the two. Then cancel the old adviser's representation with the tax agency and Seguridad Social, and check your notification mailbox to see that filings are up to date.

Can I avoid a penalty if my adviser made the mistake?

Possibly, if you gave correct data and acted diligently, because penalties need fault on your part. You can argue this in the penalty procedure, but the tax and interest stay payable. The outcome depends on the facts and on the tax authority or court.

What can I claim from an adviser who gets it wrong?

You can bring a civil claim for breach of contract or negligence, covering the loss caused, including penalties you paid. Advisers are normally expected to carry professional liability insurance, so ask for the policy and the sum insured before signing. The claim period is generally counted in years from when you learn of the loss.

What should I ask an adviser about scope before signing?

Ask what is included and what is excluded, such as inspections, appeals, changes of regime and foreign income forms. Also ask which language they work in, how fast they reply, who your contact is, and who watches your official notifications and how quickly they tell you.