The general rule is that anyone who lives in or stays in Spain for more than 182 days a year is considered to be a tax resident and must fill out the annual income tax form. The Spanish tax year is the same as the calendar year.

In more complex situations, where you split your time between several countries, or if you have property and/or business interests 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.

Anyone resident in Spain who earned €22,000 and over in 2021 must present an income tax return. 

All tax payers whose annual income is less than €22,000 will be exempt from filing a tax return, but only if your income only comes from a single source.

If you get your income from more than one client or job however, such as teachers working for different language schools, businesses or autónomos (self-employed), then you will still need to complete it, even if you have earned under €22,000.

There is also an exemption from filing if you only had a very small amount of income from capital gains and savings, of less than €1,600, but this must have already been taxed at source.

This exemption is meant to apply to income that has already been taxed. So, if someone has an untaxed foreign employment (e.g. occupational pension) income of less than €22,000, tax experts still advise that you file a Spanish tax return.

What are the key filing dates you need to know?

Generally, you will need to submit your tax return by June 30th, however, there are several other key dates that you should know, depending on if you want to present your declaration on the phone or in person. 

April 6th: The start of the 2021-2022 income campaign, when online presentations open.

May 5th: From this date, you can submit your tax return by phone.

June 1st: From this date until June 30th, you can present your income tax return in person at the various Agencia Tributaria offices around the country

June 27th: The deadline by which you must submit your tax return by if you want to pay by direct debit.

June 30th: The end of the 2021-2022 income campaign.

READ MORE: 

• Do I really need to declare foreign assets to the Spanish taxman by March 31st?
• La Renta: The important income tax deadlines in Spain in 2022
• Inheritance tax in Spain: Should you pass your property on to your children or sell it to them?