How To File An Income Tax Return In Spain

Do you live or work in Spain and want to ensure you’re on the right side of the tax authorities when it comes to filing your income tax return?

Are you unsure whether you’re even required to submit a return, or what steps you need to take to do it correctly?

If so, this comprehensive 2025 guide is for you.

Here’s what you’ll learn:

• Whether you’re legally required to file a Spanish tax return
• The key income thresholds and exemptions for 2025
• Important dates for filing your return in 2025
• The current Spanish income tax brackets and rates
• Allowances and deductions you may be eligible for
• How to file online using Renta Web and Cl@ve PIN
• Common penalties and what happens if you file late
• Special rules for self-employed (autónomos) and rental income
• How to handle foreign assets and get a tax refund

Let’s break it all down in plain English so you can confidently handle your Spanish income taxes this year.

Do You Need to File a Tax Return in Spain?

Spain’s tax system is residency-based. If you’re classified as a Spanish tax resident, you’re required to declare your global income—not just what you earn in Spain.

You're considered a tax resident if:

• You live in Spain for more than 183 days in a calendar year
• Your main financial interests or economic ties are in Spain

Even if you’re not a Spanish citizen, the above conditions usually mean you must file an annual income tax return (IRPF - Impuesto sobre la Renta de las Personas Físicas).

Most individuals must file if they meet at least one of the following:

• You earn more than €22,000 annually from a single employer
• You earn more than €15,000 from multiple employers
• You are self-employed or run a business in Spain
• You receive rental income exceeding €1,000 per year
• Your savings income (interest, dividends, capital gains) exceeds €1,600
• It’s your first year filing a tax return in Spain

Residents working in Gibraltar but living in Spain, or those receiving foreign income while residing in Spain, are also typically required to file.

When Is the Spanish Tax Year?

Unlike the UK or the U.S., Spain’s tax year is refreshingly straightforward—it aligns with the calendar year.

That means the tax year runs from January 1 to December 31. Any income earned during this time must be declared in the following year’s filing season.

When Do You File Your Income Tax Return?

For the 2024 tax year (filed in 2025), the official window to file your return is from April 3 to July 1, 2025.

These dates are announced by the Spanish Tax Agency (Agencia Tributaria) and may shift slightly year to year, but April to June is the standard filing season.

Returns must be submitted online using the Renta Web system unless you qualify for in-person filing at a tax office, which must be booked in advance and is generally reserved for those without digital access.

How to File Your Spanish Tax Return

In Spain, tax returns are filed using the government’s secure online system called Renta Web. Since 2016, there's been no need to download special software—everything is handled in-browser and also works on mobile devices.

You’ll need to identify yourself using one of the following:

• A digital certificate (FNMT)
• The Cl@ve PIN system
• A permanent reference number issued by Agencia Tributaria

If you don’t already have Cl@ve PIN access, you can apply online or visit a tax office. Full steps for registering are detailed in our Cl@ve PIN guide.

When Must You Pay?

If you owe tax, payment is due by July 1, 2025. You can opt to pay in full or split the amount into two installments—60% in July, and 40% by November 5. This option is available during the online filing process.

What If You File Late?

Missing the deadline results in a surcharge or fine. Current penalties in 2025 are:

• Up to 3 months late: 5% surcharge
• 3–6 months: 10%
• 6–12 months: 15%
• Over 12 months: 20% + late interest

If you don’t owe tax but file late, expect a flat fine of €100–€200 depending on whether you were prompted by the tax office.

2025 Income Tax Brackets in Spain

The following apply to general income (employment, pensions, etc.):

€0 – €12,450: 19%
€12,450 – €20,200: 24%
€20,200 – €35,200: 30%
€35,200 – €60,000: 37%
€60,000 – €300,000: 45%
Over €300,000: 47%

These rates include both state and regional tax components. Some autonomous communities may apply small variations.

2025 Capital Gains Tax Rates

(Including savings income like dividends or interest):

€0 – €6,000: 19%
€6,000 – €50,000: 21%
€50,000 – €200,000: 23%
€200,000+: 28%

Non-Resident Tax

Flat rate of 19% for EU/EEA residents. 24% for everyone else.

2025 Tax Allowances and Deductions

Personal Allowance: €5,550 (applies to most taxpayers)

Pensioners:

• Age 65+: €6,700
• Age 75+: €8,100

Disability Deduction:

• 33%–65% disability: €3,000
• With third-party care: €6,000
• 65%–100% disability: €12,000

Child Deduction: (if under 25, income under €8,000, lives with you)

• First child: €2,400
• Second: €2,700
• Third: €4,000
• Fourth or more: €4,500
• Under age 3: Extra €2,800

Parental Deduction: (if supporting a parent)

• Over 65: €1,150
• Over 75: €2,550

Rental Income Tax in Spain

Residents of the EU, Norway, and Iceland pay 19% on net rental income (after deductible expenses such as mortgage interest, utilities, IBI, and community fees). Others pay 24% with no deductions allowed.

Filing a Joint Tax Return in Spain

Married couples have the option of filing a joint return (Declaración Conjunta), which includes an additional allowance of €3,400 for the spouse. This can be a tax-efficient strategy, particularly if one partner earns little or no income.

However, if both spouses have comparable incomes, filing separately may lead to a lower combined tax bill. Tax software or an accountant can simulate both outcomes.

Getting Your Tax Refund

If you overpaid during the year, you may be due a refund. After submitting your return via Renta Web, refunds are typically processed within 4–6 weeks, though the Agencia Tributaria legally has up to six months after the filing deadline (July 1) to pay it.

You can check the status of your refund online by logging into Renta Web with your Cl@ve PIN or digital certificate.

Special Rules for the Self-Employed (Autónomos)

If you're self-employed in Spain, you must:

• File quarterly returns (form 130 or 131, depending on your tax regime)
• Submit an annual income tax return like employees
• Pay monthly social security contributions

In 2025, the base monthly contribution remains at €294.00. The actual amount you pay is determined by your net monthly income and ranges between €230 and €550 under the income-based sliding scale introduced in 2023.

New autónomos who have not registered in the past five years can still benefit from the flat-rate scheme of €80 per month for the first year.

Quarterly income tax payments are due by:

• April 20 (Q1)
• July 20 (Q2)
• October 20 (Q3)
• January 30 (Q4)

Social security contributions are tax-deductible, as are business expenses like rent, utilities, equipment, professional services, and training.

Declaring Foreign Assets – Modelo 720

Spanish residents who own foreign assets valued over €50,000 must declare them using the Modelo 720 form. This includes bank accounts, real estate, stocks, and life insurance policies held abroad.

Since 2022, following a ruling by the EU Court of Justice, the penalties for late or missing declarations have been significantly reduced. Fines now range from €150 to €200, rather than the previously harsh minimum of €5,000 per item.

You only need to resubmit Modelo 720 if any asset category increases in value by more than €20,000 since the last declaration.

Private Health Insurance for Expats in Spain

If you’re a freelancer or expat in Spain handling your own taxes, it’s wise to ensure your health is protected, too. Many residency and visa options now require proof of private health coverage, especially for non-EU citizens.

We recommend the Sanitas Professional Plan, ideal for autónomos and freelancers. It’s affordable, entirely in English, and meets all visa and residency requirements.

Click here to learn more about the Sanitas Professional plan.

Sources

Agencia Tributaria – Renta Web Portal

Agencia Tributaria Home Page

Spanish Salary and Tax Calculator

How to Get a Digital Certificate for Spain

Spain Tax Rates 2025 – Europe Accountants

Modelo 720 Fine Reduction News