# Gestoría or do it yourself?

> What a gestoría does for an autónomo in Euskadi, what it costs, the free help that exists, how to check one is real, and when doing it yourself works.

- Page: https://autonomo.eus/steps/gestoria
- Part: Part C: Become an autónomo
- For: Everyone
- Last checked: 14 October 2026

A gestoría (*gestoría administrativa*, often just *asesoría*) is a firm that does your tax and Social Security paperwork for a monthly fee. Many new autónomos pay one. Many do not need one. **Whoever files your returns, you stay responsible for them.** So never sign anything you cannot read, and keep your own access to your Hacienda and Social Security accounts.

## What a gestoría does

A gestoría acts as your representative (*representante*) before your Hacienda Foral and Social Security. For an autónomo without staff, the usual package is:

- **Registration:** the tax registration (*declaración censal*, modelo 036) with your Hacienda Foral and the Social Security registration (*alta en el RETA*). See [Register with Hacienda](https://autonomo.eus/steps/register-hacienda) and [Register with Social Security](https://autonomo.eus/steps/register-social-security).
- **Quarterly returns:** income tax payments on account (modelo 130) and VAT (*IVA*, modelo 303 in Bizkaia and Álava, modelo 300 in Gipuzkoa), plus the EU sales list (modelo 349) if you sell to EU businesses. See [File your quarterly returns](https://autonomo.eus/steps/quarterly-returns).
- **Record keeping:** your record books, and in Bizkaia the entries in the online record book (*LROE*, modelo 140). See [Record your income and expenses](https://autonomo.eus/steps/records).
- **Annual returns:** the yearly VAT summary and the business part of your income tax return (*Renta*). Check whether your personal *Renta* is included. Many firms charge it separately. See [File your annual returns](https://autonomo.eus/steps/annual-returns).
- **Letters from Hacienda:** reading notices and answering simple requests for information.
- **Payroll** (*nóminas*) and contracts, if you hire staff. This is a separate fee.

The Colegio de Gestores Administrativos del País Vasco describes the work as tax, labour and accounting advice and management (*aholkularitza eta kudeaketa*) for people starting a business, plus grants, vehicle paperwork and immigration paperwork. See [services of gestores administrativos](https://gestorespaisvasco.org/servicios-de-los-gestores-administrativos/).

What a gestoría does not do:

- **It does not take over your responsibility.** Under Bizkaia's general tax law you "may act through a representative" (*podrán actuar por medio de representante*, Norma Foral 2/2005, article 45), but the returns are filed in your name. If one is late or wrong, Hacienda writes to you and the surcharge or penalty is yours. You can then claim against the gestoría: registered gestores must hold professional liability insurance (*seguro de responsabilidad civil*). Gipuzkoa and Álava have the same structure.
- **It is not a lawyer.** By law a gestor administrativo handles procedures "that do not require the legal technique reserved to lawyers" (*que no requieran la aplicación de la técnica jurídica reservada a la abogacía*). For a dispute, an inspection appeal or an immigration problem, see [Get legal help](https://autonomo.eus/steps/legal-help).
- **It does not know your numbers unless you send them.** You still have to issue your invoices on time, keep receipts and send everything before each deadline.

## What it costs

Prices are not regulated. These are typical prices we saw in October 2026 on several gestoría websites and price comparison sites, for an autónomo with no staff. Treat them as a range, not a quote, and always ask whether VAT is included.

| Service | Typical price |
| --- | --- |
| Monthly fee, online gestoría based outside Euskadi | €30 to €100 a month plus VAT |
| Monthly fee, local firm or one that advertises Basque foral tax work | €60 to €150 a month plus VAT, some up to €250 |
| Registration only (modelo 036 and RETA), as a one-off | €50 to €150. Often free if you take a monthly plan |
| Yearly income tax return (*Renta*) | €40 to €150, more if your return is complex |
| Payroll | Extra, per employee per month |

Over a year, the cheapest plan costs about €400 and a typical local firm €1,000 to €1,800. Compare that with your expected profit before you decide.

The gestoría's fee is a deductible business expense. Your monthly Social Security fee is a separate cost, whoever registers you. See [Understand your monthly fee](https://autonomo.eus/steps/monthly-fee).

## Free help instead

Everything a gestoría files for a simple autónomo can be done for free, and the public bodies help you do it.

- **Your Hacienda Foral** answers tax questions by phone and has free tools. See the tabs below.
- **Social Security:** the [guide for autónomos](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/trabajo+autonomo/guia), the [fee simulator](https://portal.seg-social.gob.es/wps/portal/importass/importass/tramites/simuladorRETAPublico/inicio/) (*Calculadora de cuotas para autónomos*, no login needed, "the simulation is informative") and the TGSS phone lines on 915 410 291 or 901 502 050. Registration itself takes a few screens in [Import@ss](https://portal.seg-social.gob.es/wps/portal/importass/importass/Categorias/altas%2C+bajas+y+modificaciones/altas+y+afiliacion+de+trabajadores/alta_trabajo_autonomo).
- **Lanbide:** the Basque employment service has a [self-employment section](https://www.lanbide.euskadi.eus/informacion/como-crear-una-empresa/weblan00-empleo/es/) (*Autoempleo*) with advice, training and the start-up grants. Entrepreneurship team: personas.emprendedoras@lanbide.eus, 945 160 601. See [Check the Lanbide start-up grants first](https://autonomo.eus/steps/lanbide-grants).
- **PAE points** (*Puntos de Atención al Emprendimiento*): a national network of over 4,000 public and private points, such as chambers of commerce, town councils and gestorías, that help you create a business through the CIRCE system. The help with the CIRCE registration "must be provided free of charge" (*con carácter obligatorio y gratuito*); other services may be charged, and the point must tell you first. Find one with the [PAE search](https://paeelectronico.es/es-es/CreaEmpresaConAyuda/Paginas/BuscadorPAE.aspx). One caution: CIRCE sends the tax registration to the AEAT. In Euskadi you register with your Hacienda Foral, so ask the PAE whether it will file your modelo 036 with your Hacienda Foral, or do that step yourself.
- **Business support bodies** in each territory give free one-to-one advice to people starting a business. The full list, with addresses and hours, is in [Get help with your business](https://autonomo.eus/steps/business-help).

### Álava

- **Hacienda Foral de Álava:** tax questions on 945 181 555, Monday to Friday 8:00 to 14:30. Help with the online office and the free [help program for tax forms](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales) (*programa de ayuda*, a Windows program that prepares the 303, 349 and other forms) on 945 569 028, Monday to Friday 8:15 to 14:30. Free TicketBAI invoicing with [FakturAraba](https://web.araba.eus/es/hacienda/fakturaraba).
- **Cámara de Álava:** the [business creation centre](https://www.camaradealava.com/es/centro-de-apoyo-a-la-creacion-y-consolidacion-de-empresas) (*Centro de Apoyo a la Creación y Consolidación de Empresas*), run with the Diputación Foral, gives personal advice on legal form, start-up procedures, tax and labour implications and grants. "100% funded by the Diputación Foral de Álava". Its [España Emprende](https://www.camaradealava.com/es/espana-emprende) programme is also free. Dato 38, Vitoria-Gasteiz, 945 141 800, creaciondeempresas@camaradealava.com.
- **BIC Araba** supports innovative, technology-based projects: [bicaraba.eus](https://bicaraba.eus/), 945 298 282.

### Bizkaia

- **Hacienda Foral de Bizkaia:** tax questions on 946 125 500, Monday to Friday 8:30 to 19:00 (8:00 to 14:30 in July and August). The same line gives "information on how tax advisers act as representatives" (*operativa de representación por parte de asesores/as tributarios*) and on the LROE. Technical help with the online office on 946 083 566. See [phone lines](https://www.bizkaia.eus/es/atencion-telefonica).
- **Batuz does half the work for you.** Your TicketBAI invoices go into the LROE automatically, and Hacienda prepares [draft returns](https://www.batuz.eus/es/borradores-de-declaraciones) (*borradores*) of your VAT (modelos 303 and 390) and of the business part of your *Renta* from the LROE, for "individuals with an economic activity" (*personas físicas con actividad económica*). You check the draft and file it. Free invoicing with [Haz tu factura](https://www.batuz.eus/es/haz-tu-factura). Questions in the [Batuz FAQ](https://www.batuz.eus/es/preguntas-frecuentes).
- **Beaz** (Diputación) and **Bilbao Ekintza** (city) give free advice to new businesses: [Beaz: Creación](https://beaz.bizkaia.eus/creacion/), 944 395 622, and [Bilbao Ekintza](https://www.bilbaoekintza.eus/emprende/acompanamiento-personalizado), 944 205 360.
- **Cámara de Bilbao:** runs a business desk (*Ventanilla Empresarial*) and the España Emprende programme for people creating a business. See [camarabilbao.com](https://www.camarabilbao.com/).

### Gipuzkoa

- **Hacienda Foral de Gipuzkoa:** 943 113 000, Monday to Friday 8:00 to 15:00, for tax questions, help with logging in to [ZergaBidea](https://zergabidea.gipuzkoa.eus/WAS/HACI/HGFZergaBideaWEB/login?locale=es_ES) and questions about your census data and IAE. Personal answers need you to identify with BakQ. See [phone service](https://www.gipuzkoa.eus/es/web/ogasuna/departamento/asistencia-telefonica). Free TicketBAI invoicing with [FakturaBAI](https://www.gipuzkoa.eus/es/web/ogasuna/ticketbai/fakturabai).
- **Cámara de Gipuzkoa:** the [business creation service](https://www.camaragipuzkoa.com/empleo-y-emprendizaje/emprendizaje/creacion-de-empresas) (*Ventanilla Empresarial de Gipuzkoa*) helps with the census declaration, the IAE registration and the Social Security registration. 943 000 316 or 943 000 319, Avenida de Tolosa 75, Donostia/San Sebastián. Ask whether there is a charge.
- **Txekin** (Diputación) and **Fomento de San Sebastián** give free advice and viability plans. See [Get help with your business](https://autonomo.eus/steps/business-help).
- **BIC Gipuzkoa** supports innovative and scientific-technological projects: [bicgipuzkoa.eus](https://www.bicgipuzkoa.eus/), 943 000 999.

## How to choose one

If you decide to pay, choose carefully. Four checks, then a written agreement.

1. **Check the person is real.** *Gestor administrativo* is a protected title. You need a recognised master's degree or an official exam, and you must be a member of a Colegio (*colegiación obligatoria*) to practise. The Colegio for Euskadi is the [Colegio Oficial de Gestores Administrativos del País Vasco](https://gestorespaisvasco.org/), Colón de Larreategui 26, Bilbao, 944 233 308, paisvascogest@gestores.net. Use its [find a gestoría tool](https://gestorespaisvasco.org/localice-su-gestoria/) (*Localice su gestoría*, search by address and speciality, choose "Fiscal") or the national [Busca tu gA](http://registro-gestores.org/) register. The national Consejo says anyone who hires a gestor and wants to check membership "can contact the corresponding Colegio". *Asesor fiscal* (tax adviser) is not a protected title. Many excellent advisers are economists or lawyers, so ask which Colegio they belong to and whether they carry professional liability insurance.
2. **Check they know the foral system.** The Basque Country has its own three Haciendas, its own forms, TicketBAI and, in Bizkaia, Batuz and the LROE. Ask directly: "How many autónomos do you have with Hacienda Foral de Bizkaia / Gipuzkoa / Álava? Who enters my LROE? Which TicketBAI software do you use?" A firm that talks only about the AEAT, modelo 303 and the national "libros registro" is not ready for you. Online gestorías based elsewhere in Spain sometimes do serve Euskadi, but confirm it in writing before you pay.
3. **Check they can talk to you.** You will get letters in Spanish or Basque that you must understand. Ask whether someone can explain them to you in a language you read.
4. **Check how they will act for you.** A proper gestoría asks you to grant it representation (*representación*) in your Hacienda's online office with your own digital ID, and to authorise it at Social Security. It should never ask for your BakQ or certificate password. Keep your own access so you can see every filing.

Then agree the following in writing, by email is enough:

- **What is included:** which forms, how many invoices a quarter, whether the LROE entries, the annual VAT summary, your personal *Renta*, letters from Hacienda and the registration are in the price. What costs extra.
- **Deadlines:** by when you must send invoices and receipts each quarter, and by when they will file. The returns are due on 25 April, 25 July, 25 October and 31 January, so a gestoría that wants your documents by the 10th is normal.
- **Who files and who signs:** whether they file as your representative or send you the return to sign. Ask for the filing receipt (*justificante*) every time.
- **Who pays penalties:** state that if a return is late or wrong because of their error, they pay the surcharge, interest and penalty, and that they hold liability insurance. The law puts the penalty on you first, so this clause is how you get it back.
- **How you leave:** notice period, and that on leaving you receive your record books, invoices, receipts and filed returns in a readable format within a fixed number of days. In Bizkaia the LROE lives in Hacienda's online office under your name, so you always keep access with your own BakQ. In Gipuzkoa and Álava the record books are yours; get them in a spreadsheet, not only inside their software.

## Do it yourself

Doing it yourself is realistic for more people than the gestoría industry suggests, especially in Euskadi, where the Haciendas have built the tools.

| Your situation | Realistic choice |
| --- | --- |
| One to three clients, simple invoices, no VAT or VAT only to Spanish clients, no staff | Do it yourself. The quarterly work is one or two hours. In Bizkaia, Batuz prepares the VAT draft from your LROE. |
| Clients in other EU countries, services only (reverse charge), modelo 349 | Still doable yourself with this guide. See [Invoice clients abroad](https://autonomo.eus/steps/foreign-clients). |
| Many small invoices, shop or restaurant, cash, stock | A gestoría usually pays for itself. |
| Goods sold to consumers in several EU countries, OSS, imports | Get a gestoría or adviser with VAT experience. |
| Staff, even one part-time | Get a gestoría. Payroll and contracts are a monthly job with their own deadlines. |
| Grants to claim and justify, or an inspection letter | Pay for help for that task, then go back to doing the rest yourself. |
| You cannot yet read Spanish or Basque at all | Consider a gestoría for the first year, while you learn the forms. Ask for one that explains in your language. |

If you do it yourself, this guide has a page for every step: [Register with Hacienda](https://autonomo.eus/steps/register-hacienda), [Register with Social Security](https://autonomo.eus/steps/register-social-security), [Set up TicketBAI](https://autonomo.eus/steps/ticketbai), [Issue invoices](https://autonomo.eus/steps/invoices), [Record your income and expenses](https://autonomo.eus/steps/records), [File your quarterly returns](https://autonomo.eus/steps/quarterly-returns), [File your annual returns](https://autonomo.eus/steps/annual-returns) and [Tax deadlines](https://autonomo.eus/steps/tax-deadlines). When you get stuck, the free phone lines above exist for exactly this.

A middle path works well: do the registration and the quarters yourself, and pay an adviser by the hour once a year to review your first annual return.

## Common mistakes

- Paying €100 or more for a registration that free services or an hour online do for you.
- Hiring a gestoría that does not know the foral system, and discovering at the first quarter that nobody entered your LROE or set up TicketBAI.
- Believing the gestoría pays the penalty when it misses a deadline. By default you do. Only a written agreement changes that between you.
- Handing over your BakQ or certificate instead of granting representation. Your digital ID is personal, and you lose sight of what is filed in your name.
- Sending invoices and receipts after the gestoría's internal deadline, then blaming the gestoría for a late return.
- Assuming your personal income tax return (*Renta*) is included in the monthly fee. Often it is not.
- Leaving a gestoría without first downloading your record books, invoices and filing receipts.

## From our experience

We never hired a gestoría. When Social Security wrote to us about a missing modelo 036, we asked three gestorías for quotes in one afternoon. One wanted €100 plus VAT for the registration alone. Another offered it for €35, but only as the start of a €90-a-month plan: the one-off price, it turned out, "is for future clients". That told us what we needed to know.

Instead, a friend of a friend who knows the foral forms filled in the 036 for us as a PDF, for free. The PDF could not be attached in the eBizkaia procedure, so we generated the same declaration ourselves in BILA, Hacienda Bizkaia's own program, copying what she had prepared, and filed it in eBizkaia the same morning. Since then we have done the invoices and the quarterly returns ourselves with the tools on these pages. Not everyone has a friend of a friend, which is why this guide exists; but the forms were simpler than the quotes suggested.

## Official sources

- [Colegio Oficial de Gestores Administrativos del País Vasco](https://gestorespaisvasco.org/)
- [Colegio del País Vasco: find a gestoría](https://gestorespaisvasco.org/localice-su-gestoria/)
- [Colegio del País Vasco: services of gestores administrativos](https://gestorespaisvasco.org/servicios-de-los-gestores-administrativos/)
- [Consejo General de Gestores Administrativos: the Colegios](https://www.consejogestores.org/?p=3869) and [requirements to join the profession](https://www.consejogestores.org/requisitos-de-acceso-a-la-profesion/)
- [Busca tu gA: national register of gestores](http://registro-gestores.org/)
- [Estatuto orgánico de la profesión de gestor administrativo](https://www.consejogestores.org//wp-content/uploads/2020/08/estatuto_organico_profesion_gestor.pdf)
- [Bizkaia: Norma Foral 2/2005 General Tributaria](https://www.bizkaia.eus/ogasuna/zerga_arautegia/indarreko_arautegia/pdf/ca_2_2005.pdf)
- [Bizkaia: Hacienda phone lines](https://www.bizkaia.eus/es/atencion-telefonica)
- [Batuz: draft returns](https://www.batuz.eus/es/borradores-de-declaraciones)
- [Batuz: rules for the modelo 303 draft](https://www.batuz.eus/fitxategiak/batuz/lroe/reglas%20_borrador_303_cas_v1.0.4.pdf)
- [Gipuzkoa: Hacienda phone service](https://www.gipuzkoa.eus/es/web/ogasuna/departamento/asistencia-telefonica)
- [Gipuzkoa: how to request a tax representation in Gipuzkoataria](https://www.gipuzkoa.eus/documents/2456431/2664853/Alta%2B001P_es.pdf/ffffda3e-d6ac-b4bf-3308-cad2ba7e1823)
- [Álava: help program for tax forms](https://web.araba.eus/es/hacienda/programa-de-ayuda-de-modelos-fiscales)
- [Social Security: fee simulator](https://portal.seg-social.gob.es/wps/portal/importass/importass/tramites/simuladorRETAPublico/inicio/) and [guide for autónomos](https://portal.seg-social.gob.es/wps/portal/importass/importass/Colectivos/trabajo+autonomo/guia)
- [PAE network: services of the PAE points](https://paeelectronico.es/es-es/CreaEmpresaConAyuda/Paginas/ServiciosPae.aspx) and [PAE search](https://paeelectronico.es/es-es/CreaEmpresaConAyuda/Paginas/BuscadorPAE.aspx)
- [Lanbide: self-employment](https://www.lanbide.euskadi.eus/informacion/como-crear-una-empresa/weblan00-empleo/es/)
- [Cámara de Álava: business creation centre](https://www.camaradealava.com/es/centro-de-apoyo-a-la-creacion-y-consolidacion-de-empresas) and [España Emprende](https://www.camaradealava.com/es/espana-emprende)
- [Cámara de Gipuzkoa: business creation](https://www.camaragipuzkoa.com/empleo-y-emprendizaje/emprendizaje/creacion-de-empresas)
- [Cámara de Bilbao](https://www.camarabilbao.com/)
- [BIC Araba](https://bicaraba.eus/) and [BIC Gipuzkoa](https://www.bicgipuzkoa.eus/)

Next step: [Get your Social Security number](https://autonomo.eus/steps/social-security-number.md)

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Free, independent information. Not an official government website or a gestoría. General information, not legal, immigration or tax advice. Confirm current requirements with the authority before you act. Report a mistake: a@halawa.io. Source: Autónomo.eus (https://autonomo.eus).