Tax advisors warn: an employee with 10,000 euros does not pay income tax and a self-employed person with the same income, yes

BarcelonaThere is a big difference between an employee and a self-employed person. Especially in the income tax return. The declaration campaign began on April 8 and the Professional Association of Tax Technicians of Catalonia and the Balearic Islands (APTTCB) has warned that an employee with an annual income of 10,000 euros pays practically no Personal Income Tax (IRPF) thanks to reductions for employment income. On the other hand, a self-employed person with the same income level cannot apply these reductions and "ends up paying tax on a significant part of their base," and may end up paying 500 euros, they warn.

This professional group considers it the “paradox of effort”. And it also warns of another emerging factor: the impact of artificial intelligence (AI) on the management and automation of the tax system. The 2025 tax campaign "consolidates a leap in the automation of the tax system, with increasing use of artificial intelligence-based tools to cross-reference data, generate drafts, and detect inconsistencies". And this, they add, can generate errors if the tax drafts are not reviewed.

“AI is improving the administration's control and management capabilities, but it can also generate a false sense of security in the taxpayer – warns the secretary and director of communication of the Association, Xavier Masdéu–. The risk is thinking that if the draft is done, it's fine. And that's not the case. AI can help, but it does not replace professional judgment,” he added.

The APTTCB, chaired by Joan Torres, also denounces the lack of updating of the personal and family minimum, set at 5,550 euros since 2015. “We have had the same minimum exempt for eleven years in a context of accumulated inflation of over 40%. This implies that what are actually basic needs are being taxed as disposable income,” Masdéu pointed out. All these recommendations are made a few weeks into the campaign. This Thursday, April 29, the deadline to request an appointment begins, and on May 6, the period to file the tax return by phone. In addition, on May 29, the period to request an in-person appointment begins, and on June 1, the period to file the tax return in person. The campaign ends on June 30.