Spain Explained

Registering and filing your tax return in Spain

In this article we will go through some relevant information regarding your tax return in Spain. However, we would like to remind you that taxes in Spain can be complicated and you could be subject to fines or penalties if you miss a deadline or don’t do your taxes properly. Advisably, you should seek fiscal advice from an expert to avoid possible complications.

How to file your tax return in Spain?

To file your resident tax return in Spain for the first time, you need to register with the Agencia Tributaria, or the Spanish Tax Authority.

To do this, you’ll need:

  • Your Foreigner’s Identity Number (NIE)
  • The form Modelo 30, which registers your obligations as a resident taxpayer. You’ll also need to fill out this form if your details have changed. 

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Tax return in Spain if it’s your first year as a Spanish tax resident

Remember, if it’s your first year as a Spanish tax resident, you have to file a declaration irrespective of your income. Spanish income tax declarations are made using the form Modelo 100. At the time of writing, the deadline for submission was 30th June 2020 for the preceding tax year. You can find advice about how to complete the form on the Spanish Tax Authority website. Alternatively – and advisably – you should seek advice from an expert about how to complete your tax return in Spain.

Tax return in Spain after the first yeart

After the first year, you won’t have to file a Spanish tax return if the following applies to you:

  • Your income from all sources is less than €12,000.
  • If you have a single pension worth less than €14,000.
  • You have less than €1,600 worth of interest or investment income.
  • Rental income of less than €1,000.
  • If you earn less than €22,000 as an employee, as your employer will deduct your income tax at source.

Note: Taxation if you’re self-employed

If you’re self-employed, or an autonomo as they’re called in Spain, you’ll pay your tax quarterly. However, you still need to make an annual tax declaration. Here, the Tax Authority will calculate whether you’ve paid too much or too little across the course of the year. Considering the requirement of quarterly returns plus an annual declaration, we would strongly suggest seeking the advice of an accountant or fiscal representative.

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Free consultation about your taxes in Spain

Taxation in Spain can be complex, especially if you aren’t familiar with the fiscal system. The rules can be difficult to understand and if you don’t follow them correctly you can be subject to fines and late payment interest. That is why it is important that you don’t leave it to chance and to take legal advice.

We would like to offer you a free introductory consultation without obligation, so you can ask any questions you might have about taxes in Spain and our services in general. You just need to fill out this form, and we will contact you as soon as possible.

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6 comments

James Gallagher

21 June, 2020 6:04 pm

Hi there! My name is James Gallagher I recently completed a spanish tax return but i am not sure if it is satisfactory or not can you help me check it and that all details are correct. I need clear guidance on this as i am reading too much information and it is making me confused.

Oscar Paoli

23 June, 2020 11:20 am

Hi James,
Thank you for contacting us.
You can book an appointment with emailing us at info@abacoadvisers.com and/or by phone at 0034966703748.
With kind regards,
Ábaco Advisers

Gudrun

24 June, 2020 9:25 pm

Hi there, I have started work in Spain under a contrato indefinido on the 8th of January 2019. Up until December 2018 I was working as a self employed in the UK. I was wondering if I have to declare any of my UK income in the Spanish tax declaration for 2019, because – even though I have only been working until December 2018 in the UK, the tax year runs until April 2019?

Oscar Paoli

25 June, 2020 11:36 am

Hi Gudrun,
The Tax year here in Spain is January to December so you do not have to declare the income prior to this in the Spanish Tax declaration.
With kind regards,
Ábaco Advisers

Hanne Alalauri

5 October, 2020 2:54 pm

My mom lived in Spain from 2013 until May 2nd this year, when she moved back to Sweden permanently. She has done her tax declaration online and now needs to pay her taxes. We cannot find any bank account where she can pay her taxes to. (She no longer has a bank account in Spain, where the money could be drawn from.) Can you please help us with a bank account where she can send her tax payment to? She was living in Fuengirola so it needs to go to the Malaga tax office I think.
Thank you in advance.

Oscar Paoli

5 October, 2020 9:29 pm

Hi Hanne,
Normally when the Tax declaration is presented it is set up on a direct debit, if you have closed the account and you have to make the payment for the second period due in November you will have to do so online by means of the form 102 via the same system used to present the Tax Declaration earlier this year. The Tax office does not have an account number as such for the payment.
With kind regards,
Ábaco Advisers