Tax advice

File your income tax return in Spain without mistakes

Who has to file, the deadlines for the filing season, deductions that are often forgotten and when it pays to have an English-speaking tax adviser review your return.

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Guide

How to do your income tax return in Spain

Doing your income tax return (declaración de la renta) means filing the annual personal income tax (IRPF) self-assessment (Form 100, modelo 100): what you earned the previous year, minus reductions and deductions, set against what was withheld. The result is either a refund or a payment.

  1. Deductions that are often forgotten

    • Regional deductions: rent for your main home, birth or adoption, education expenses… They vary by region (autonomous community).
    • For maternity, large families and dependants with a disability; pension plans and donations to NGOs.
    • Main home bought before 2013, if you were already applying the deduction (transitional regime).

  2. When a tax adviser is worth it for your return

    A tax adviser is worth it if you have sold a property (tax on the sale, municipal capital gains tax or plusvalía municipal), have rental income, income from abroad (double taxation treaty) or cryptocurrencies, are self-employed (gestoría for the self-employed) or have changed country. If you do not live in Spain: Form 210 (modelo 210).

If you have made a mistake

File a correcting self-assessment (autoliquidación rectificativa): since the 2024 filing season it covers both changes in your favour and changes against you. If you correct something that goes against you before the Tax Agency asks you to, you pay a surcharge, but not a penalty.

Do you have to file?

Who has to file a tax return

The general rules, case by case: find yours.

  • A single payer

    You have to file if you receive employment income of more than €22,000 a year from a single payer.

  • Two or more payers

    If you have two or more payers and the second and subsequent ones add up to more than €1,500, the limit is lower.

  • Self-employed

    If you are self-employed (autónomo): business and professional activities always oblige you to file.

  • You are due a refund

    Even if you are not obliged to, if the result is a refund it is in your interest to file so that you recover the withholdings.

  • Can't see your situation here?

    Tell us about it: we'll find the specialist to handle it.

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Tax return season

The return is filed from April to June

If you pay a tax bill by direct debit, the deadline ends a few days earlier. A tax adviser reviews your draft in time.

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In order

Your tax return step by step

Four steps, in order, from identifying yourself to keeping the receipt.

  1. Go into Renta Web (the Tax Agency's online office, sede electrónica) with Cl@ve, a digital certificate or a reference number.
  2. Check your tax data: the Tax Agency does not always have everything (rents, sales, regional deductions, changes of address).
  3. Add whatever is missing and compare the individual return with the joint one.
  4. File and keep the receipt. If there is tax to pay, you can split it: 60% on filing and 40% in November.

Tax advice

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On video

Income Tax Return: the essentials on video

What you need to know and how we put you in touch with the right specialist, without the jargon.

  • When you need a specialist
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How it works

How we help with your income tax return

Three steps. You decide at every stage.

Tell us about your case
  1. 2 minutes

    Tell us about your situation

    Salary, rental income, a sale or your self-employed activity: the basics are enough.

  2. A specialist

    A tax adviser reviews it

    A tax adviser specialising in income tax returns studies your case and contacts you.

  3. No obligation

    You decide with the facts

    You'll know the options and the fee quote before you commission anything.

Consulta con una abogada en su despacho

No-obligation enquiry

Questions about your tax return?

Tell us about your situation: a tax adviser will review your return and the deductions you are entitled to.

  • Enquiring is free
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Frequently asked questions

Questions about the income tax return

Do I have to file an income tax return?

It is not usually compulsory if you only earn less than €22,000 from employment with a single payer (less with several). With property sales or rental income, you normally do have to file.

When does the tax return season start?

In early April, and it ends on 30 June of the year after the one you are declaring. If you pay by direct debit, it ends a few days earlier.

Is an individual or a joint return better for me?

It depends on each person's income. A joint return usually pays off when one of the spouses has no income or very little.

What happens if I file my return late?

If there is tax to pay and you file before the Tax Agency demands it, you pay a surcharge depending on the delay, with no penalty. If the result is a refund, there may be a small fine.

Do I have to file a return if I don't live in Spain?

You do not file personal income tax (IRPF) but non-resident income tax (IRNR), using Form 210 (modelo 210), on the income you obtain in Spain.

File your return without mistakes

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