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TAXES

La Renta: The important income tax deadlines in Spain in 2023

Spain's annual income tax return is called 'la declaración de la renta'. This year, you must file your taxes for 2022. Here are the key dates and deadlines you should add to your calendar.

Published: 12 January 2022 13:11 CET
Updated: 11 April 2023 10:48 CEST
Deadlines for presenting the declaracion de la renta in Spain
Make sure you didn't miss any tax deadline in Spain with this handy calendar. Photo: Annie Spratt/Unsplash

Personal income tax is known as IRPF in Spain (Impuesto sobre la Renta de las Personas Físicas) and is commonly shortened to la renta.

The annual income tax return is called la declaración de la renta and is a progressive tax – in other words, the more you earn, the more you pay.

You need to present a tax return in Spain if:

  • You are employed and have an annual income over €22,000 from a single employer 
  • You have earned over €15,000 from multiple employers, as long as the amount from the second or third employer exceeds €1,500 per year. 
  • You are self-employed or have your own business
  • Your income from yearly dividends, interest and capital gains exceeds €1,600
  • You receive rental income over €1,000 per year
  • It is the first year that you are filing a tax return in Spain

The Spanish tax year runs from January 1st to December 31st, meaning that during the tax campaign this year, you will present your taxes from January 1st to December 31st 2022.

April 11th – This is the date when the income tax campaign begins. From this date, you can present your taxes for 2022 online. According to Spain’s tax agency the Agencia Tributaria, nine out of every 10 declarations are done online.

You can present them via Agencia Tributaria website by following this link HERE. 

You will need to have a Digital Certificate or to register with the Cl@ave PIN security system to allow you to access your personal data securely online. Get one either via the Agencia Tributaria page here or by booking a cita previa (appointment) at one of the many regional Tax Agency offices.

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May 5th – From May 5th, you can also present your taxes via the phone if don’t want to do it online. Appointments to do this can be made from May 3rd to June 29th. You will be given the option of speaking to an adviser at the Tax Office who will talk you through the process.

You can do this by calling 901 200 345 or 91 535 68 13. 

June 1st – From June 1st until June 30th, you can present your personal income tax in person at the various Agencia Tributaria offices around the country. Remember that you will need to book a cita previa (appointment) in advance. 

You can book your appointment online at the Agencia Tributaria website, by choosing which office you want to book it through or by calling 901 22 33 44 or 91 553 00 71. Appointments can be booked from May 25th until June 29th. 

June 27th – The deadline by which you must submit your tax return if you want to pay via direct debit or if you are owed any money back and what to be paid directly into your bank account.

June 30th – The end of the tax campaign for earnings in 2022. However you decide to present your taxes, you need to make sure you do it by this date.

READ ALSO: The tax changes in Spain in 2023 that you need to know about

Tax changes for 2023

  • IRPF – This year, the Ministry of Finance will change the way they calculate the amount of Impuesto de la Renta para las Personas Físicas (IRPF) or personal income tax, you have to pay. In total, more than 250,000 workers will benefit from the changes and in some cases, will save more than €1,000 per year.
  • Minimum exemption raised – The government has also raised the minimum exemption from €14,000 to €15,000 to help the most vulnerable in Spanish society.
  • New social security thresholds for self-employed – Autónomos (self-employed people) will be paying social security contributions based on real income, instead of a set amount each month. Essentially anyone earning under €1,300 per month will be paying less in social security fees, those earning between €1,300 and €1,700 will pay the same amount as they do now – €294 per month, while anyone earning over €1,700 will be paying more.
  • Wealth tax – Three brackets that have been established are a rate of 1.7 percent for fortunes between €3 and €5.3 million, 2.1 percent for wealth between €5.3 and €10.6 million, and 3.5 percent for fortunes over €10.6 million.
  • Savings tax – Large savings and capital income will also be taxed at a higher rate in Spain in 2023. For taxable income over €200,000, the rate will be increased by one percent, from 26 percent to 27 percent. In addition savings of €300,000 or more will be taxed at 28 percent.

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SPANISH TRADITIONS

Everything you need to know about Mother’s Day in Spain

Here's how and when in May Mother's Day is celebrated in Spain, and why it owes its roots to religion and a Valencian poet.

Published: 3 May 2024 13:37 CEST
Everything you need to know about Mother's Day in Spain

This year, Mother’s Day (El Día de la Madre) is celebrated in Spain on Sunday May 5th. It’s always celebrated on the first Sunday of the month of May.

On this day, young children in Spain give their mothers manualidades (crafts) they’ve made at school as a token of their love.

Husbands and older sons and daughters may buy their wives/mothers a present to say thanks for all that they do as matriarchs, which usually takes the form of a detalle (smaller present than for a birthday or Christmas), and will come accompanied by a message such as te quiero, mamá (I love you, mum).

According to experiences website Aladinia, the average Spaniards spends €65 on gifts on Mother’s Day. 

Other mums may send out text messages to wish each other ¡Feliz Día de la Madre! (Happy Mother’s Day!).

As it’s always celebrated on a Sunday, many shops will be closed but you can expect plenty of restaurants to be open for lunch and perhaps dinner. 

Depending where you’re from, the first Sunday of May may or may not be when you’re used to celebrating Mother’s Day in your home country.

Around the world over 100 countries celebrate Mother’s Day (or Mothering Sunday, more on the difference below) – 77 in May, 13 in March, and 14 at other times during the year.

Some countries, like the UK, celebrate Mothering Sunday on the fourth Sunday during Lent, meaning that the date changes each year. This is because Mothering Sunday was originally a Christian holiday in some European countries.

READ ALSO: How a female teacher campaigned for Spain to have a Father’s Day

Spain, however, like in the United States, celebrates Mother’s Day on the first Sunday in May each year, meaning that it doesn’t have a fixed date either. But it wasn’t always like that in Spain.

The history of Mother’s Day in Spain

The first Mother’s Day in Spain was celebrated in Madrid all the way back on October 4th, 1926. Much of the impetus for establishing a day to celebrate mothers came, rather fittingly, from a poet.

Julio Menéndez García, a Valencian poet and public servant, pushed for a special day to celebrate mothers. Spanish newspaper La Libertad published a short section on Garcìa’s efforts in October 1925:

“A Levantine poet, Julio Menéndez García, has had the happy initiative that in Spain and in the Spanish-speaking nations a day should be consecrated to extol the love of mothers. The establishment of Mother’s Day is something tender and sympathetic, which deserves to be welcomed by governments, the press and public opinion, as it involves the highest tribute to women in their most august representation.”

After the Civil War, the church moved the date to December 8th to coincide with the Feast of the Immaculate Conception, a key holiday among Catholics. 

Civil War-era poster urging Madrid mothers to leave the Spanish capital with their children before the arrival of Franco’s troops. (Photo by AFP)

But it wasn’t until 1965 that Mother’s Day was celebrated in May in Spain. The reason for this change of date was to separate the celebrations (both were considered important enough to have their own day) but also the influence of other countries, namely the United States.

The campaign for a Mother’s Day was originally started by Anna Jarvis, an American wanting to honour her mother, in 1908. By 1914, US President Woodrow Wilson officially signed it into law, establishing the May date. 

However, for many years in Spain department store El Corte Inglés maintained the date of 8th December, meaning that Spain Mother’s Day was celebrated twice a year for a while, commercially speaking at least.

In 1936 a local council in Breña Baja, on the Canary island of La Palma, became the first in Spain to move Mother’s Day to May.

However, in 1965 the church authorities officially decided to move Mother’s Day to May, a month consecrated to the Virgin Mary. May is also the month of female gods in the classical world, and in Catholicism is dedicated to the Virgin Mary.

Interestingly, Jarvis herself later campaigned against the day, arguing it had become overly commercialised, something Spaniards often bemoan about other imported American customs like Halloween and Valentine’s Day. 

READ ALSO: How a female teacher campaigned for Spain to have a Father’s Day

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