Find out who has to complete the income tax declaration this year and who is exempt.
The Spanish tax season is almost upon us, beginning on April 2nd and ending on June 30th, meaning that you have to file your income taxes between these dates.
Personal income tax is known as IRPF in Spain (Impuesto sobre la Renta de las Personas Físicas) and the annual income tax return is called la declaración de la renta.
This year you must report any income you earned during the previous financial year, which was 2024.
The Spanish tax year is the same as the calendar year, unlike in the UK for example where it runs from April to April.
La Renta: The important income tax deadlines in Spain in 2025
The general rule is that anyone who lives in or stays in Spain for more than 183 days a year is considered to be a tax resident and must fill out the annual income tax form.
“If you stay in Spain for more than 183 days during the calendar year,” you are usually considered a tax resident here states Spain’s Tax Agency (Agencia Tributaria).
If you have a complicated situation where you split your time between two or more countries, or if you have property or a business in other countries, there are international tax treaties, which state where you should be considered a resident and where you need to declare your income for tax purposes. In this case it would be best to hire a tax expert to guide you.
Those who are classed as a tax resident in Spain will be subject to pay tax on their worldwide income, which includes income from rental properties overseas for example.
Article 96 of the Personal Income Tax (IRPF) regulations establishes that all taxpayers must file a tax return, but there are certain exceptions.
READ ALSO: The changes to Spain’s income tax declaration in 2025
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Generally, if you are resident in Spain you will have to complete la declaración de la renta if you meet the following requirements:
- You received more than €22,000 annually from a single employer.
- You had multiple employers, but your income from the second or subsequent ones exceeded €1,500 annually.
- You earned more than €15,876 from two or more employers, if the second employer paid you more than €1,500 annually.
- Individuals with capital income and capital gains subject to withholding or advance payment exceeding €1,600 per year.
- Autonómos or self-employed workers who were registered as such at any point in 2024. Even if they made a loss.
- Taxpayers with real estate income, non-withholding capital gains from Treasury Bills, subsidies for the purchase of social housing, and other public aid exceeding €1,000 per year.
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- Those who received the Ingreso Mínimo Vital (IMV) or Minimum Vital Income in 2024, as well as members of their household.
- Those who want to request refunds such as deductions for maternity, large families, or disability, as well as deductions for withholdings and instalment payments.
- Taxpayers who applied for the transitional deduction regime for investment in housing, for international double taxation, or those who have made contributions to protected assets of people with disabilities, pension plans, dependency insurance, among other social security instruments.
- Those who exclusively earned gross income from exclusively from capital or economic activities, as well as capital gains exceeding €1,000 per year and capital losses of more than €500.
