Filing your income tax return for the first time in Spain can seem complicated, especially if you’re unfamiliar with the country’s tax system. Every year, thousands of taxpayers face this process with doubts, mistakes, or without even knowing if they are required to file.
At Lextax, we’ve prepared this step-by-step guide to help you understand what you need to consider, how to avoid penalties, and which tax benefits you might be entitled to claim if this is your first time filing.
What is the income tax return?
The income tax return is the process by which taxpayers inform the Spanish Tax Agency (Agencia Tributaria) of their income and expenses from the previous year. It refers to the Personal Income Tax (IRPF) and takes into account all income earned in Spain and, if you are a tax resident, also income from abroad.
Am I required to file a tax return?
It depends on your personal circumstances and the types of income you’ve earned during the fiscal year. You must file if:
- You earned more than €22,000 from a single employer.
- You had more than one employer and received over €1,500 from the second one, and your total income exceeds €15,000.
- You earned income from real estate, dividends, interest, or capital gains above €1,600.
- You received the Minimum Living Income (Ingreso Mínimo Vital), which must be declared even if you had no other income.
Even if you are not required to file, it may be in your best interest to do so in order to receive a refund or benefit from deductions for rent, maternity, donations, and more.
What documentation do I need?
Gather all necessary information before you start. You will need:
- A valid DNI or NIE.
- Withholding certificate from your employer.
- Income details from rent, investments, or pensions.
- Bank interest certificates.
- Rent or mortgage receipts.
- Details of pension plans or insurance.
- Supporting documents for deductions (donations, children, disability, etc.).
How to file your income tax return
You can file your return in one of three ways:
Online via Renta Web
Access the platform using a digital certificate, Cl@ve PIN or reference code, and file your return through the Tax Agency’s website.
With the help of a tax advisor
This is recommended if you have diverse income sources, investments, properties, or if this is your first time and you want to avoid mistakes.
In-person or phone appointment with the Tax Agency
You can schedule a phone or in-office appointment for assistance, though slots are limited and fill up quickly.
Common mistakes in your first tax return
- Accepting the draft without reviewing it.
- Not declaring foreign income.
- Failing to include rental or occasional sales income.
- Forgetting regional or national deductions (children, disability, rent…).
- Not keeping receipts, which may be requested later.
What if I make a mistake?
If you’ve already submitted your return and spot an error, you can fix it:
- If it benefits you: request a rectification of the self-assessment.
- If it benefits the Tax Office: submit a supplementary return as soon as possible to avoid penalties.
Tips for your first time
- Don’t wait until the last day. The system often collapses, and rushing can lead to mistakes.
- Keep all supporting documents. The Tax Office can request them for up to four years.
- Check regional deductions. They vary depending on your autonomous community.
- If you’re unsure, Lextax can help you file correctly and maximize your tax benefits.
Conclusion
Filing your income tax return for the first time in Spain is an important step. Being well-informed, gathering your documents early, and seeking professional guidance if needed will help you avoid mistakes and penalties while optimizing your tax situation.
At Lextax, we assist individuals, freelancers, and expats in meeting their tax obligations efficiently, safely, and with full peace of mind.
Frequently Asked Questions
When does the income tax campaign start?
It usually starts in early April and ends on June 30th. The exact dates vary each year but are announced in advance by the Tax Agency.
Do I have to file a return even if I don’t reach the minimum threshold?
No, but if you’re entitled to a refund or want to claim deductions, you can file voluntarily.
Should I declare income earned outside Spain?
Yes. If you are a tax resident in Spain, you must declare your worldwide income, including earnings from abroad.
What happens if I don’t file the return when I was required to?
You may face penalties, surcharges, and interest. The Tax Agency can request the information and initiate a tax audit.