Complete Guide to Filing Income Tax Returns in Spain

Table of Contents


What is it?

Income tax return is a document you submit to the national revenue authority, declaring your annual income, deductions, tax liabilities, and payments. This guide specifically focuses on the process in Spain.

Who needs it?

Every resident in Spain who has earned income in the preceding year must file an income tax return. Non-residents who have earned income in Spain might also have a filing requirement.


  1. The very first step in the filing process is gathering all relevant documentation. This can include your Spanish tax ID, documentation of your earnings (payslips, for instance), documentation of any deductions you may have, among others.

  2. Once you have all your documents, access the Spanish Tax Agency portal: Agencia Tributaria

  3. Navigate to the section for filing income tax returns. This process is typically done online through the portal during the tax filing period (April to June each year). The tax agency usually provides the pre-filled tax return forms, which you can confirm or modify according to your particular situation.

  4. Follow the instructions to file your tax return. This typically involves entering your income, deductions and personal information. The portal will guide you throughout the process and will calculate the tax you owe or the refund you can expect to receive.

  5. Submit your return online and make a payment if necessary. You can pay the tax you owe immediately or in several instalments.

  6. Keep a copy of the tax return and the confirmation of the submission for your records.

Required Documents

  • Spanish tax ID (NIF/NIE)
  • Bank account details
  • Document proofs of incomes (salary slips, business profits, etc.)
  • Document proofs of deductions (contributions to pension plans, home purchase, etc.)

Providers that can do it for you

(We are currently curating the best providers. If you are or know a provider, please contact us or edit the page directly)


Additional details

You have the right to change your tax return after filing it if you discover any errors or omissions. This can be done through an amendment tax return, also available on the tax agency portal. Be mindful of your country of residence’s tax treaty with Spain to avoid double taxation, if applicable. You may also seek assistance from local tax professionals if you encounter difficulties in the process.


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