How to change agencies without problems in Spain (complete guide)

There comes a time when the relación with your asesoría no longer works as it should: slow responses, errors in filings, lack of proactivity or simply an outdated platform that does not adapt to your business. Taking the step of changing gestoría without the process becoming a headache is perfectly possible if done in an orderly way and with the appropriate información. Gestoría G1 is a española gestoría specialized in tax, labor and legal services that helps freelancers and companies carry out this type of transition in an ágil manner and without incidents anywhere in España.

In this article you will find all the necessary steps to carry out the change of advisory in an orderly manner: from when to do it, which documents to request and how to coordinate both agencies, to the most common mistakes to avoid.

Why people decide to change accounting firms

Before entering the procedure, it is advisable to understand the most common reasons that lead freelancers and companies to look for a new advisory service. Identifying them helps to know what to demand from the new firm and avoid falling into the same problems.

Lack of communication and unacceptable response times

One of the most frequent complaints is the slow response times. If you have to call several times to get information about a declaration or if your emails take days to receive a response, the relationship starts to deteriorate.

In today’s business environment, agile communication is not a luxury; it is a necessity. A management firm that does not respond quickly can cause you to miss tax deadlines or make financial decisions without up-to-date information.

Recurring errors in fiscal and accounting management

Isolated errors are understandable, but when they recur —a declaration with incorrect data, a miscalculated quotation, a form submitted past the deadline— the damage can be economic and translate into penalties from the Tax Agency.

If your advisory firm has made mistakes that have cost you money or time, that is more than a justified reason to start looking for alternatives.

Disproportionate price relative to the service received

Paying a high monthly fee does not always guarantee a quality service. If your management firm charges above the market average without offering differentiated attention, it is worth comparing.

However, it is also not advisable to change solely for price. A cheaper accounting firm that makes mistakes can end up costing you much more in the long run due to associated penalties.

Business growth and need for greater specialization

A company that starts as a small autónomo may eventually need more complex services: corporate restructurings, employee management, international tax matters or immigration procedures. If your current accounting firm does not have those resources, the change is inevitable.

This is precisely the scenario in which an integrated gestoría like Gestoría G1 for self-employed and entrepreneurs provides real value: it offers a range of services that grows with the client's needs.

When is the best time to change the management firm

The moment of the change is one of the factors that más conditions the complexity of the process. It is not the same to change in January as to do it in the middle of the third quarter's closing.

The beginning of the year, the ideal moment

The best time to change the accounting firm is in January or during the first quarter of the year. The fiscal and accounting year in Spain runs from January to December, so starting with a new accounting firm at the beginning of the fiscal year avoids having to split the information of the year between two different providers.

At the beginning of the year, the previous management can close the books of the prior fiscal year and deliver all the documentation in order. The new management starts from scratch, with clean information and no gaps.

Changing the management firm mid-year: it is possible, but requires more coordination

If you can't wait until January, the change is also feasible in any month of the year. What varies is the amount of work the new advisory will have to assume to catch up with what has been submitted up to that point.

In that case, it is essential to define in writing quién is responsible for qué: which declarations the old gestoría presents and which the new one will assume from the first día of relación. Without that clear allocation, errors and duplicities are inevitable.

The change in the fourth quarter: the least recommended option

Changing accounting firm between October and December is technically possible, but not advisable. It is the period of highest tax burden: closing of the third quarter, planning of the annual closing, accounting provisions…

If the situation with your current accounting firm is unsustainable, act. But if you can wait a few weeks until January, the process will be much cleaner and less costly in time and energy.

How to change the management firm step by step

Once the decision is made, it is advisable to follow an orderly process. Below are all the phases detailed to carry out the transition efficiently and without setbacks.

Step 1: Evaluate your needs before looking for a new management firm

Before hiring a new advisor, define with clarity qué services you actually need: accounting, taxes, payroll, human resources, immigration procedures… The clearer your requirements, the easier it will be to find the right manager.

Also consider the communication channel you prefer: in-person, digital or a combination of both. Nowadays there are fully online firms, with cloud platforms that allow you to upload documents and make inquiries at any time.

Step 2: Search and compare new management firms

Do not choose the first option you find. Request proposals from at least two or three agencies and compare not only the price, but also the experience in your sector, the response agility and the technology they use.

Ask explícitamente if they have experience managing the transfer of documentación from another gestoría. Agencies with experience in this process know exactly qué to request from the previous one and cómo to integrate the información without pérdidas.

Step 3: Communicate the change to your current management firm

Once the decision has been made, communicate the change to your current accounting firm with sufficient notice. It is not necessary to give detailed explanations, but it is advisable to do so politely and in writing to leave a record.

Also notify the date when the relationship will end and that you will need them to deliver all the documentation. Most accounting firms are accustomed to these processes and handle them professionally.

Step 4: Request all your documentation

This is the most critical step of the process. You have the legal right to claim all the documentation of your activity, since the obligation to keep the books and records falls on the business owner, not on the gestoría.

The documentation you must request includes, at minimum:

• Income, expense and investment books (in the case of self-employed individuals)
• Official accounting books (in the case of companies)
• Quarterly and annual returns filed with the AEAT
• Forms 303, 130, 111, 115, 200 or those that correspond to your activity
• Employment contracts, hires and terminations of workers, payrolls
• Annual accounts filed with the Commercial Registry (if you are a company)
• Corporate deeds, board minutes and notarial powers of attorney
• Keys and digital certificates associated with the company

It is advisable to review this list with your new accounting firm, which can guide you on which documents are essential to resume management from day one without information gaps.

Step 5: Coordinate the transition between the two agencies

In many cases, the new manager directly contacts the previous one to request the pending documentación or clarify doubts about the state of the accounting. This is a clear sign of professionalism in the new gestoría.

If the change occurs mid‑year, it is necessary to precisely agree which of the two firms will file the declarations for the current period. That allocation must be documented to avoid subsequent problems.

Step 6: Formalize the relationship with the new agency

Sign a service provision contract with the new firm before it begins to act on your behalf. This document must detail the services included, the price, the frequency and the responsibilities of each party.

Grant también the necessary representations and authorizations before the Tax Agency, Social Security and the Mercantile Registry so that the new gestoría can operate in your name from the first day.

Specific documentation according to the type of taxpayer

Documentary needs vary significantly depending on whether you are self‑employed or manage a corporate entity. It is important to know these differences so as not to leave any flank uncovered during the transfer.

Documentation required if you are self-employed

Self‑employed workers are not required to keep formal accounting, but they must maintain records of income, expenses, investment assets and intra‑community operations if any exist.

When changing advisory services, you must ensure you have in your possession:

• The register books of income and expenses for the last four years
• All quarterly IRPF declarations (model 130 or 131) and VAT (model 303)
• The annual summaries submitted (models 190, 390)
• The income tax returns (model 100) for the years you have been active
• The registration and deregistration certificates in the RETA (Special Regime for Self-Employed Workers)

If you have employees under your responsibility, also add all the labor documentation: contracts, payrolls, Social Security settlements (forms TC1 and TC2) and the withholdings made.

Documentation required if you have a company

Commercial companies keep formal accounting regulated by the General Accounting Plan and the Commercial Code, which makes the documentary volume considerably larger.

In this case, the essential documentation includes:

• Official books: journal, ledger, inventories and annual accounts
• Annual accounts of the latest fiscal years submitted to the Commercial Registry
• Corporate Tax Returns (model 200)
• Quarterly VAT returns, withholdings and advance payments
• Minutes of the company's minutes book
• Deed of incorporation and any statutory amendments
• Updated list of shareholders and ownership percentages

For companies, the change process tambén involves notifying the new representative to the Tax Agency and Social Security, something the new management firm should manage immediately after signing the contract.

Common mistakes when changing agencies and how to avoid them

Although the process may seem simple, there are certain mistakes that freelancers and entrepreneurs frequently make. Knowing them in advance makes it easy to prevent them.

Do not request the documentation before signing with the new agency

One of the most common mistakes is to start working with the new advisory without having first retrieved the documents held by the previous one. If a later conflict arises, retrieving that information can become complicated.

The golden rule is simple: before formalizing the contract with the new gestoría, make sure you have in your possession —or have formally requested— all the documentation of the last four years of activity.

Do not confirm in writing who presents the pending obligations

If the change occurs in the middle of a quarter or during the accounting close, the allocation of responsibilities between the two gestorías must be reflected in writing. The ambiguity at this point can lead to undeclared or double‑filed returns.

Create a deed or confirmation email where both parties acknowledge which forms each presents and within what timeframes.

Choosing the new agency solely based on price

Price is an important factor, but not the only one. A management firm that charges little and does not know the tax regulations of your sector can cost you more in penalties than you save in monthly fees.

Also consider the specialization, the technology they use, customer service and references from other clients similar to yours. At Gestoría G1 for individuals and companies youáll find a team with multidisciplinary experience and atención in five languages, which is especially útil if you operate in an international environment.

Do not revoke the powers of the old agency

Once the relationship has ended, it is essential to revoke the authorizations you gave to the previous management firm to act on your behalf before official bodies. If you do not, they could continue accessing your tax and employment data.

The revocation must be carried out with the Tax Agency, Social Security, and any other organization where the previous management firm had active representation. Your new management firm can handle this procedure for you.

Losing documents later requested by the Tax Agency

In Spain, the general prescription period for tax obligations is four years, although it can reach ten years in cases of certain infringements. During that period, the Tax Agency may request any supporting document for your filings.

That is why it is essential to keep all documentation properly archived, even if you no longer work with the firm that prepared it. The responsibility always rests with the taxpayer.

What the new agency should provide you from day one

A good transition not only depends on what you leave behind, but also on what the new manager brings from the very first moment. It demands proactivity and clarity from the start.

A diagnosis of the fiscal and accounting situation

The new gestoría should start with a review of the obligations presented up to that point, identify possible issues and create a personalized tax calendar for the upcoming months.

This initial diagnosis allows detecting inherited errors from the previous manager and correcting them before the Tax Agency detects them on its own, which could lead to penalties.

Access to a digital platform for document management

Currently, any modern gestoría should offer you access to a digital platform where you can upload invoices, check the status of your taxes and communicate with your advisor in real time.

These types of tools eliminate paper bureaucracy, streamline processes and give you visibility over the status of your management at any time and from anywhere. It is one of the advantages that distinguishes digital accounting firms from traditional ones.

A single, specialized point of contact

Nothing more frustrating than having to explain your situation to a different person every time you call. The new advisory should assign you a reference manager who knows your activity in depth and is your direct point of contact.

This is especially important if your business has sector-specific particularities, if you have employees under your responsibility or if you carry out international operations. At Gestoría G1 each client has a dedicated team that centralizes all management.

Changing the agency for self-employed: specifics

Self‑employed individuals have some advantages over companies when changing tax advisory, but there are also aspects that deserve special attention.

Less documentary load, but equally important

As explained, self‑employed individuals are not required to keep formal accounting according to the General Accounting Plan. However, the income and expense register books are equally mandatory and must be complete and up‑to‑date.

When changing management firms, make sure those books are up to date until the transfer date. If there are unrecorded transactions, the new manager will need additional time to incorporate them into the system.

Quarterly filings and their monitoring

Self-employed individuals file their taxes quarterly. If the change occurs halfway through a quarter, it must be decided whether the previous manager files the declaration for the entire quarter or the new one takes over the second half.

The most common is that the old manager closes the current quarter and the new one starts working from the following quarter, although this always depends on the agreement between the parties and the disposión of both.

Changing the agency for companies: more complexity, same solution

Commercial companies face a more demanding change process due to the nature of their accounting and corporate obligations.

The accounting close as a starting point

The main challenge in the change of gestoría for a company is the closing of the accounting period. Ideally, the previous gestoría must close the fiscal year before the new one takes over.

If the change occurs in January, the former accounting firm can close the previous fiscal year during that month, prepare the annual accounts and file the Corporate Tax in July. The new accounting firm starts handling the accounting from January of the new fiscal year.

Transfer the opening balance correctly

When the new gestoría takes over the accounting of a company, it needs to have the balance of the previous fiscal year closing to prepare the opening entry for the new fiscal year. Without that data, the accounting remains incomplete and may generate discrepancies.

This is one of the reasons why direct communication between both gestorías is so valuable. In most cases, a simple phone call or email between professionals resolves this transfer in minutes.

Additional commercial obligations

Besides the tax obligations, companies must comply with the depósito de cuentas en el Registro Mercantil, the legalization of the official books and the holding of the annual General Meeting.

Make sure the new firm has experience in the commercial management of companies and not only in the tax side. Both areas are interconnected and must be managed in a coordinated way to avoid non-compliance.

Conclusion: changing an accounting firm doesn't have to be traumatic

Changing tax advisory is a perfectly reasonable decision and, in many cases, necessary to ensure the financial health and administrative peace of mind of your business. The process, when well planned, is much simpler than it seems.

The key is to do it at the right time, retrieve all documentation before ending the previous relationship, and choose a new firm that demonstrates from day one that it knows what it is doing.

Don't wait for problems with your current accounting firm to turn into penalties or loss of information. If the relationship no longer works, act wisely and promptly.

G1 Accounting Firm, your ally for changing advisory services in Spain

Gestoría G1 is a Spanish firm with presence in Madrid, Barcelona, Mallorca, Málaga and Vigo that offers tax, labor, legal and immigration services to freelancers as well as companies and individuals. If estás considering changing advisors, the Gestoría G1 team manages the entire transfer process for you: requests the documentation from the previous firm, reviews the status of your obligations and gets you up to date from day one without interruptions in your management.

Contact Gestoría G1 and discover how to change your management firm quickly, safely and hassle‑free, with personalized service in five languages and 24‑hour access to your documents through its digital platform.