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TAXES

Who needs to file an income tax return in Spain in 2021-2022?

It will soon be time to fill out Spain’s annual tax return - 'la declaración de la renta'. Here’s what you need to know about it, who needs to complete it and the key dates to watch out for.

Published: 25 March 2021 16:24 CET
Updated: 16 March 2022 07:42 CET
Who needs to file an income tax return in Spain in 2021-2022?
Photo: Cesar Manso/AFP

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.

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READER QUESTIONS

Do I have to do Spain’s annual tax declaration if I arrived recently?

There’s less than a month left to file Spain’s annual tax return, so where do new arrivals stand regarding this? Are they already tax residents? What if they didn’t work in Spain last year and only arrived in 2024?

Published: 12 June 2024 16:17 CEST
Do I have to do Spain's annual tax declaration if I arrived recently?

The Spanish tax system can seem a little complicated at times. This is especially true if you’ve just arrived in the country and don’t speak the language.

A common question among newcomers to Spain is whether or not you’ll need to do an annual tax declaration if you recently arrived in the country.

The Local has covered the tax declaration, known simply as la renta in Spanish, in considerable detail before. You can find our collection of tax articles here. 

But do you have to do Spain’s annual tax declaration if you arrived recently?

The Local Spain spoke to lawyer Maryem Essadik, CEO of Spain-based Marfour International Law Firm, to find out more. 

Do people who have recently arrived in Spain have to file an income tax return?

“It depends on your status as a tax resident or non-resident in Spain, which will be determined based on the requirements provided for in Article 9 of Law 35/2006, of November 28, on Personal Income Tax (LIRPF). 

“If considered a tax resident, that person will be required to submit a Personal Income Tax return, provided that they obtain the minimum amounts to be required to submit it.”

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Spanish tax residence begins after 183 days in the country. Are there any circumstances in which a person who has recently arrived in Spain (less than 183 days) has to do it?

“If a person stays less than 183 days in Spain during the fiscal year, they will generally be considered a non-tax resident in Spain, and it must be taken into account that “sporadic absences” abroad could be part of said calculation, in accordance with Article 9 of the LIRPF. 

“Additionally, a person may be considered a tax resident in Spain (even if they do not remain in Spanish territory for more than 183 days during the fiscal year) if their base of activities or centre of economic interests is located in Spain, or when your family are considered tax residents in Spain, unless the opposite is duly proven.

“The person who is considered a non-tax resident will only pay tax in Spain on the Spanish-source income obtained during the corresponding fiscal year. 

“Your obligation to file an income tax return will depend on the type of income obtained and whether the payer has applied and paid the corresponding withholding/payment on account, to the extent that they are required to do so.”

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Keeping in mind that the 2024 Declaración de la Renta applies to the previous year, would they have to pay taxes in Spain for their 2023 income if for example they arrived in March 2024?

On the basis that in 2023 that person did not reside in Spain, in principle they would be considered a tax non-resident in said country. 

Therefore, as mentioned, they should only be taxed in Spain in 2023 if they obtain any income from a Spanish source.

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