Tax advisor in Seville for businesses, self-employed professionals and individuals: Andalusian taxation and integrated tax planning

Seville is one of Spain's most significant economic hubs, with a diverse business landscape across agrifood, construction, tourism, logistics and services, alongside a growing concentration of tech SMEs and professional services companies. However, many Seville business owners and self-employed professionals manage their tax position reactively — meeting minimum obligations without planning — and miss out on deductions and tax regimes that could significantly reduce their tax burden. In the personal tax space, Seville also has a market of liberal professionals and high earners who need IRPF planning: doctors, lawyers, architects and executives with complex income structures (benefits in kind, stock options, property gains). The lack of a specialised tax advisor who understands Seville's specific context — including tourism sector particularities, Andalusian regional legislation and interaction with the wealth tax — represents a relevant opportunity cost.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

At BMC we offer comprehensive tax advisory in Seville for businesses, self-employed professionals and individuals. We manage IRPF, corporate tax, VAT, wealth tax, IRNR and Andalusian inheritance and gifts tax. For businesses we carry out corporate tax planning with all available deductions, VAT optimisation and management of obligations before the AEAT Seville delegation. For individuals we optimise IRPF and wealth tax and plan inter-generational transfers. Free initial consultation.

  • Seville operates under national and Andalusian tax rules — the AEAT Seville manages the main taxes; ATRIAN manages inheritance and gifts tax and devolved taxes.

  • For self-employed professionals with profit above €40,000-50,000, the SL may significantly reduce the tax burden compared with IRPF.

  • Tourism, agrifood and construction companies in Seville have specific corporate tax deductions that BMC applies systematically.

  • Tourism VAT in Seville has specific complexities (10% accommodation, 21% other services) requiring specialised management.

How we work

From first contact to case completion

  1. Business or personal tax diagnosis

    We analyse the complete tax situation: type of activity, legal structure (self-employed, SL, SA, community of assets), volume of operations, business sector, outstanding periodic obligations and detectable tax contingencies. For individuals, we review income sources, assets and obligations under real liability (if there are foreign assets or income).

  2. Personalised tax plan for Seville

    We design a tax strategy adapted to the client's profile: for businesses, corporate tax plan with sectoral deductions (tourism, agrifood, construction), capitalisation reserve, small enterprise regime; for individuals, IRPF planning with employment income, business activities, capital and capital gains.

  3. Management of returns and periodic obligations

    We manage all periodic returns: quarterly VAT (forms 303 and 390), annual corporate tax (form 200), annual IRPF and withholdings (forms 111, 115, 123, 180, 190), intra-Community operations (forms 349 and 347) and annual information returns. All submissions before the AEAT Seville delegation or electronically.

  4. Representation before the AEAT Seville

    We act as representatives before the Andalusia AEAT Regional Delegation and the AEAT Seville delegation in reviews, inspection proceedings, appeals and administrative claims. For matters with the Andalusian Tax Agency (ATRIAN), we also provide representation.

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The problem

Seville is one of Spain's most significant economic hubs, with a diverse business landscape across agrifood, construction, tourism, logistics and services, alongside a growing concentration of tech SMEs and professional services companies. However, many Seville business owners and self-employed professionals manage their tax position reactively — meeting minimum obligations without planning — and miss out on deductions and tax regimes that could significantly reduce their tax burden. In the personal tax space, Seville also has a market of liberal professionals and high earners who need IRPF planning: doctors, lawyers, architects and executives with complex income structures (benefits in kind, stock options, property gains). The lack of a specialised tax advisor who understands Seville's specific context — including tourism sector particularities, Andalusian regional legislation and interaction with the wealth tax — represents a relevant opportunity cost.

Our solution

At BMC we offer comprehensive tax advisory in Seville for businesses, self-employed professionals and individuals. We manage IRPF, corporate tax, VAT, wealth tax, IRNR and Andalusian inheritance and gifts tax. For businesses we carry out corporate tax planning with all available deductions, VAT optimisation and management of obligations before the AEAT Seville delegation. For individuals we optimise IRPF and wealth tax and plan inter-generational transfers. Free initial consultation.

Process

How we do it

1

Business or personal tax diagnosis

We analyse the complete tax situation: type of activity, legal structure (self-employed, SL, SA, community of assets), volume of operations, business sector, outstanding periodic obligations and detectable tax contingencies. For individuals, we review income sources, assets and obligations under real liability (if there are foreign assets or income).

2

Personalised tax plan for Seville

We design a tax strategy adapted to the client's profile: for businesses, corporate tax plan with sectoral deductions (tourism, agrifood, construction), capitalisation reserve, small enterprise regime; for individuals, IRPF planning with employment income, business activities, capital and capital gains.

3

Management of returns and periodic obligations

We manage all periodic returns: quarterly VAT (forms 303 and 390), annual corporate tax (form 200), annual IRPF and withholdings (forms 111, 115, 123, 180, 190), intra-Community operations (forms 349 and 347) and annual information returns. All submissions before the AEAT Seville delegation or electronically.

4

Representation before the AEAT Seville

We act as representatives before the Andalusia AEAT Regional Delegation and the AEAT Seville delegation in reviews, inspection proceedings, appeals and administrative claims. For matters with the Andalusian Tax Agency (ATRIAN), we also provide representation.

25%
Standard corporate tax rate
48h
Guaranteed response to urgent queries
100%
Returns submitted on time

I run an events and catering company in Seville with 12 employees. VAT in our sector is complex because of the mix of services taxed at 10% and 21%. BMC organised our VAT tax position, identified an R&D deduction we were not applying and reduced our corporate tax by 18%. A very professional and personal service.

Rocío Vázquez Ríos Managing Director, Catering Vázquez Eventos, Seville

Tax advisor in Seville: taxation for businesses, self-employed professionals and families

Seville is Spain’s fourth most populous city and the economic capital of Andalusia, with a diverse business landscape combining long-established sectors (tourism, agrifood, construction) with emerging activities (technology, financial services, creative economy). This economic diversity generates heterogeneous tax needs that require a tax advisor with sector-specific knowledge and the capacity to manage everything from the small hospitality business to the family business group with multiple companies and property assets.

At BMC we are tax advisors in Seville with a team specialising in the city’s and Andalusia’s tax landscape. We manage the full tax cycle of our clients: from annual corporate tax and IRPF planning to periodic returns, AEAT representation and inter-generational transfer planning for business and personal assets.

The main taxes we manage in Seville

Corporate tax for Seville businesses

Corporate tax (IS) is the tax offering the most optimisation opportunities for Seville businesses. BMC manages IS comprehensively: annual taxable base planning, identification and application of all available deductions, tax depreciation, extra-accounting adjustments and submission of form 200 before the AEAT Seville delegation.

The most relevant deductions for Seville businesses include:

  • Capitalisation reserve: 10% reduction of taxable base by setting aside a reserve equivalent to the equity increase for the year.
  • Levelling reserve (only for small enterprises): possibility of deferring IS for five years.
  • R&D deduction: for companies carrying out technological or process innovation activities, the deduction can be 12-42% of R&D expenditure.
  • Employment creation deduction: €3,000 for each new permanent-contract employee in companies with fewer than 50 employees.
  • Accelerated asset depreciation: for small enterprises, possibility of depreciating assets at double the maximum linear rate.

VAT for Seville businesses

VAT is the tax with the greatest procedural complexity for businesses, especially in sectors with mixed rates or international operations. In Seville, the sectors with greatest VAT complexity are:

  • Tourism and hospitality: tourist accommodation is taxed at 10%, but restaurant, spa, parking and ancillary service charges may have different rates.
  • Construction and property development: construction VAT has reduced rates for first homes (10%), exemptions for second-hand transfers and reverse charge in certain operations.
  • Agrifood: staple foods are taxed at 4% or 0% while others are taxed at 10% — the pro-rata calculation for businesses with mixed-rate products requires careful management.
  • Exports: exports are VAT-exempt but require specific documentation and management of input VAT refund claims.

IRPF for self-employed professionals in Seville

Self-employed professionals in Seville pay IRPF on their business income. BMC manages quarterly advance payments (form 130 under direct assessment, form 131 under modules), withholdings on invoices where required, and annual IRPF with the most favourable determination of net income (simplified direct or normal direct assessment, depending on the profile).

Sectors with greatest demand for tax advisory in Seville

Tourism and hospitality

Seville is one of Spain’s most visited tourist destinations, with an extensive accommodation, restaurant and tourism activities offering. Tourism sector businesses have specific tax needs: mixed-rate VAT management, taxation of digital platform tourist rentals, IS deductions for investment in tourist assets and tax planning of high and low occupancy seasons.

Agrifood: olive oil, wine, preserves and exports

Seville and its surroundings (Vega del Guadalquivir, Aljarafe, Bajo Guadalquivir, Sierra Norte) concentrate important agrifood companies — from family olive mills and wineries to fruit and vegetable processing plants for export. Tax particularities include: VAT with reduced rates and complex pro-rata calculations, agricultural plantation depreciation, treatment of agricultural subsidies in IS and VAT, and tax management of export operations.

Construction and property development

The construction and property development sector in Seville and its metropolitan area generates high demand for specialised tax advisory. Property developers have IS needs for income periodisation, VAT on home sales (10% first home, 21% commercial premises) and AJD. BMC also advises on the optimal structure for property projects.

Wealth tax in Seville: who pays it?

Wealth tax applies to Seville residents (and all of Andalusia) whose net assets exceed the €700,000 minimum exemption, after deducting the main home. Andalusia’s wealth tax is declared before the AEAT (not ATRIAN), although regional legislation may modify the rate and minimum exemption.

For high-net-worth taxpayers in Seville (business owners, executives, professionals with significant financial and property assets), BMC manages wealth tax in conjunction with IRPF, identifying the legally available strategies to reduce the wealth tax base within the regulatory framework.

IRNR in Seville: foreign property owners and non-residents

Seville has a significant number of foreign property owners who do not reside in Spain. These owners have obligations under the Non-Resident Income Tax (IRNR): form 210 for rental income or imputed income on unrented properties, at 19% (EU/EEA residents) or 24% (rest of the world).

BMC manages IRNR for non-resident property owners in Seville, including tax representation before the AEAT, submission of quarterly or annual form 210 and application of applicable double taxation treaties.

BMC: tax advisors in Seville with an integrated approach

BMC provides tax advisory services in Seville with a team combining technical knowledge of tax legislation with an understanding of the most relevant economic sectors in the city. We manage everything from the small Seville business to family business groups with multiple companies and property assets, offering a comprehensive service covering taxation, inheritance planning and international tax consultancy. Free initial consultation.

BMC has a representation in Sevilla. See our Sevilla representation for local support.

What comes next

FAQ

Frequently asked questions

BMC manages in Seville all the main taxes affecting businesses and individuals: corporate tax (annual, with planning and deductions), VAT (quarterly and annual), IRPF (annual for individuals and quarterly payments for self-employed), IRPF withholdings (monthly or quarterly on payroll, rentals, services), wealth tax, inheritance and gifts tax (before ATRIAN) and IRNR for non-residents with Spanish-source income. We also manage information returns: form 347 (transactions with third parties), 349 (intra-Community operations), 180 and 190 (annual withholding summaries).
The AEAT (tax authority) delegation in Seville has its main office in central Seville, on Calle Tomás de Ibarra, in the El Porvenir area. For businesses with higher transaction volumes, the AEAT Andalusia Regional Delegation, also based in Seville, may be the competent authority. Additionally, the Andalusian Tax Agency (ATRIAN) manages inheritance and gifts tax and other taxes devolved to the region, with its own Seville office. BMC handles all dealings with these administrations, with electronic representation to avoid unnecessary travel.
Tourism sector companies in Seville can apply various corporate tax deductions: the employment creation deduction (especially for hard-to-employ groups), R&D deductions if they have developed digital booking or management tools, the capitalisation reserve (reducing taxable base by 10% on equity increases), the levelling reserve for small enterprises, and deductions for intangible asset investments. For hotels and tourist accommodation, VAT management requires particular attention: accommodation is taxed at the reduced 10% rate, but ancillary services (bar, restaurant, parking) may have different rates.
The choice between self-employment and a limited company depends primarily on income volume, cost structure and growth plans. As a general rule, when net profit from the activity exceeds €40,000-50,000 per year, the SL may be more tax-efficient because corporate tax is charged at 25% (23% for small enterprises with profit below €300,000), compared with self-employed IRPF which can reach 47% for high incomes. However, the SL has additional costs (accounting, filing accounts, administration), and the company's money is not the owner's directly. BMC carries out the full comparative analysis before recommending either structure.
A landlord with rental properties in Seville has the following main tax obligations: declaring rental income in annual IRPF (with deduction of associated costs: IBI, community charges, insurance, building depreciation, mortgage interest if applicable); if the rental is carried out as an economic activity (with premises and employee), the tax treatment differs; for residential rentals to main-residence tenants, there is a 60% reduction on net income; for tourist rentals, income is taxed without the 60% reduction and IAE registration may be required. If the landlord is non-resident in Spain, the IRNR form 210 must be submitted.
Andalusia has tax measures that benefit regional businesses: a 99% bonus on inheritance and gifts tax for direct family heirs (very relevant for family businesses), a reduced AJD (stamp duty) rate for certain property transactions, and specific measures for the agrifood and tourism sectors. Additionally, Andalusia has implemented an autonomous IRPF deduction bonus for certain income categories. For Andalusian businesses, BMC also analyses financing and grant opportunities from CSMA and FEDER funds managed by the Junta de Andalucía, which may have corporate tax implications.

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Frequently asked questions

Questions about Tax Advisor in Seville 2026

BMC manages in Seville all the main taxes affecting businesses and individuals: corporate tax (annual, with planning and deductions), VAT (quarterly and annual), IRPF (annual for individuals and quarterly payments for self-employed), IRPF withholdings (monthly or quarterly on payroll, rentals, services), wealth tax, inheritance and gifts tax (before ATRIAN) and IRNR for non-residents with Spanish-source income. We also manage information returns: form 347 (transactions with third parties), 349 (intra-Community operations), 180 and 190 (annual withholding summaries).
The AEAT (tax authority) delegation in Seville has its main office in central Seville, on Calle Tomás de Ibarra, in the El Porvenir area. For businesses with higher transaction volumes, the AEAT Andalusia Regional Delegation, also based in Seville, may be the competent authority. Additionally, the Andalusian Tax Agency (ATRIAN) manages inheritance and gifts tax and other taxes devolved to the region, with its own Seville office. BMC handles all dealings with these administrations, with electronic representation to avoid unnecessary travel.
Tourism sector companies in Seville can apply various corporate tax deductions: the employment creation deduction (especially for hard-to-employ groups), R&D deductions if they have developed digital booking or management tools, the capitalisation reserve (reducing taxable base by 10% on equity increases), the levelling reserve for small enterprises, and deductions for intangible asset investments. For hotels and tourist accommodation, VAT management requires particular attention: accommodation is taxed at the reduced 10% rate, but ancillary services (bar, restaurant, parking) may have different rates.
The choice between self-employment and a limited company depends primarily on income volume, cost structure and growth plans. As a general rule, when net profit from the activity exceeds €40,000-50,000 per year, the SL may be more tax-efficient because corporate tax is charged at 25% (23% for small enterprises with profit below €300,000), compared with self-employed IRPF which can reach 47% for high incomes. However, the SL has additional costs (accounting, filing accounts, administration), and the company's money is not the owner's directly. BMC carries out the full comparative analysis before recommending either structure.
A landlord with rental properties in Seville has the following main tax obligations: declaring rental income in annual IRPF (with deduction of associated costs: IBI, community charges, insurance, building depreciation, mortgage interest if applicable); if the rental is carried out as an economic activity (with premises and employee), the tax treatment differs; for residential rentals to main-residence tenants, there is a 60% reduction on net income; for tourist rentals, income is taxed without the 60% reduction and IAE registration may be required. If the landlord is non-resident in Spain, the IRNR form 210 must be submitted.
Andalusia has tax measures that benefit regional businesses: a 99% bonus on inheritance and gifts tax for direct family heirs (very relevant for family businesses), a reduced AJD (stamp duty) rate for certain property transactions, and specific measures for the agrifood and tourism sectors. Additionally, Andalusia has implemented an autonomous IRPF deduction bonus for certain income categories. For Andalusian businesses, BMC also analyses financing and grant opportunities from CSMA and FEDER funds managed by the Junta de Andalucía, which may have corporate tax implications.
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