Do I need to file a tax return in Spain?
Find out if you must file the Income Tax Return and comply with your tax obligations without fail.
Do I have to file the Income Tax Return in Spain?
The income tax return is a procedure that must be carried out by all individuals who have obtained income during the previous fiscal year.
However, there are certain conditions and limits established by the Tax Agency (Agencia Tributaria) that may influence your obligation to file the income tax return.
What are the most common cases and exceptions?
Find out which are the specific cases that determine the filing of your income tax return in Spain.
Employees:
Employees (who have an employment contract and receive a salary) are obliged to file a tax return if their gross annual income exceeds 22,000 euros.
If they have had more than one payer and the sum of the amounts received from the second and remaining payers exceeds 1,500 euros, they are also obliged to file a tax return.
Self-employed workers (Autónomo):
In the case of self-employed workers, the obligation to file a tax return is established when the net income (i.e., income minus expenses) exceeds 1,000 euros per year.
Pensioners:
Individuals who have received a pension during the previous tax year are required to file a tax return if the annual amount of the pension exceeds 22,000 euros.
Unemployment benefits and other grants:
People who have received unemployment benefits during the previous fiscal year must file a tax return if the annual amount received exceeds 14,000 euros.
What if I receive the Minimum Vital Income?
You must file it regardless of the amount of your income.
In addition, if you have received any other assistance or subsidy from the state whose amount is more than 1,000 euros, you must also file it.
What happens with capital gain or capital yield?
Generally, capital gains obtained from the sale of assets, such as the sale of shares, real estate or vehicles, must be declared.
In this case, the income tax return must be filed if the amount of the profit exceeds 1,000 euros.
As for income from movable capital, such as interest or dividends from shares, a tax return must be filed if the annual amount received exceeds 1,600 euros.
Keep in mind that even if a person is not required to file a tax return, it may be beneficial to do so if you have had withholdings or have paid taxes and wish to request a refund.
You can obtain more information directly from the Agencia Tributaria.
Do you have to file your Income Tax Return?
- We answer all your doubts.
- We guide you through the whole process.
- We file and submit your income tax return to the Agencia Tributaria.
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