If you undertake any work or business activity in Spain and are classed as resident here, there is a good chance that you are liable to pay personal income tax or Impuesto de Renta sobre las Personas Fisicas (IRPF).
If this is the case you will be pleased to know that you can now file your personal tax return via the new Renta Web system online.
Renta Web is the Spanish tax authorities (Agencia Tributaria) new flagship online accounting system, which is aimed at helping streamline the payment of taxes. The new system will enable taxpayers to easily produce an online electronic draft of their return, which they may then fully submit.
You can use Renta Web online to file your 2015 tax return from between the 6th of April 2016 with the deadline for returns being the 30th of June 2016.
Do I Need To File A Tax Return?
If you spend more than 183 days per year in Spain (This does not have to be consecutive days) you are deemed resident in Spain for tax purposes.
If you are employed, self-employed or have a business in Spain you may need to file a return. In most cases you will need to file a tax return if:
Also, anybody earning less than €22,000 provided that the income has come from only one source, will not have to file a return.
Those who earn less than €12,000, but of which is derived from multiple sources are not obliged to file a return.
How To File An Electronic Tax Return Using Renta Web
Renta Web is used directly via the website so there is no requirement to download any additional software in order to file your return.
You can view the main Renta Web page here
To access the Renta Web system, you will need to first register within the new 'Cl@ave PIN' security system, which allows you to access your personal data securely online.
The two ways to register with the Cl@ve PIN system are
The 'Cl@ve' is a four digit code that you choose and the 'PIN' is a code that is sent to your mobile device.
This will then enable you to undertake specific tasks such as creating a draft return, making modifications, submitting your return or finding out the status of any possible tax returns that may be due.
The PIN, which is sent to your phone can be requested either via the Agencia Tributaria website or via the agencies official Android or IOS apps. Search for 'ClavePin' via either platforms app stores.
Once you have applied, you will receive your codes via post to your address. The codes can then be used on the Agencia Tributaria website and a number of other government department websites.
Further details on the Cl@ve PIN system can be found here
Any tax returns due are usually credited within 1 month of submitting your return.
Alternative To Filing Online
If you would rather sit down at your local tax office with an official in order to file your tax return, you may do so from the 10th of May onwards.
Tax Rates For 2015/16
Tax rates generally change slightly each year. Below you will find a list of the current rates for 2015/16.
€0 - €12,450 - 19.5% (19% for 2016)
€12,450 - €20,200 - 24.5% (24% for 2016)
€20,200 - €35,200 - 30.5% (30% for 2016)
€35,200 - €60,000 - 38.5% (37% for 2016)
€60,000 or more - 46% (45% for 2016)
Note that there is an income tax threshold of €5,550, which applies to the 2015 income tax return. This means that you will not pay any income tax until your income exceeds €5,550. This rises to €6,700 for those over the age of 65.
If you have children, there is also an allowance of €2,400 for the first child, €2,700 for the second, €4,000 for the third and €4,500 for the fourth or more. There is an additional allowance of €2,800 for children under 3 years of age.
For those with a parent or grandparent living with you and they have an income of less than €8,000, you can claim an allowance of €1,150 if they are over 65 and €2,550 if they are over 75.
There are also allowances for those who have a disability, ranging from €3,000 to €12,000.
Please see the following page for further details on allowances and thresholds.
The information above is provided as a general guide only and does not constitute tax advice. Please seek the advice of a tax specialist if in any doubt.
September 22, 2023
September 12, 2023