The full guide
Do you need to file a Spanish tax return?
Once you’re tax resident in Spain, usually because you spend more than 183 days a year here, you’re taxed on your worldwide income. Whether you must file a return depends on your income and its sources. Self-employed people always file. Employees with a single payer don’t have to file if their employment income is €22,000 or less, and the limit falls to €15,876 with more than one payer. Most expats with foreign income, rental income or investments abroad should file. Filing can also get you a refund.
Key dates for the 2026 campaign (2025 tax year)
| Date | What happens |
|---|---|
| 11 March | Reference number available |
| 18 March | Your tax data can be consulted |
| 8 April | Online filing opens (Renta WEB and app) |
| 1 June | In-person filing at tax offices begins |
| 25 June | Last day to file with direct debit if you owe tax |
| 30 June | Final deadline to file |
Declaring foreign income
Hacienda’s draft return (borrador) is built from Spanish data, so it usually misses foreign salaries, pensions, rental income and investment income. You must add these yourself, converted to euros. To avoid paying tax twice, claim the deduction for international double taxation, using the tax treaty between Spain and the other country. Some income, such as UK government pensions, may only be taxable in the other country.
Form 720: assets abroad
Tax residents must declare assets held outside Spain if any category (bank accounts, investments or property) exceeds €50,000. Form 720 is due between 1 January and 31 March. After your first filing, you only refile if a category increases by more than €20,000. Penalties were reduced after a 2022 EU court ruling, but it’s still an obligation.
On the Beckham Law?
If you’re taxed under the special regime for inbound workers, you file form 151 instead of the standard Renta, and you don’t file form 720. See the Beckham Law checklist.
Common mistakes
Accepting the draft as it is. It rarely includes foreign income.
Forgetting regional deductions. Rent, childcare and family deductions can be significant.
Not converting currencies correctly. Use the exchange rate on the date of each payment or an accepted average.
Missing form 720. It’s a separate deadline, at the end of March.
Frequently asked questions
Do I file in my first year in Spain?
If you were tax resident in Spain for that year, yes. If you arrived late in the year and spent fewer than 183 days here, you may not be resident yet.
Can I file in English?
Renta WEB is in Spanish and the co-official languages. Many expats use a gestor or tax adviser.
What if I owe money?
You can pay in full or split payment into two instalments, 60% in June and 40% in November.
