Spain Income Tax: File Your Declaration

You have to file your income tax declaration IRPF (Impuesto sobre la Renta de las Personas Físicas) in Spain if you have your habitual residence in Spain.

• If a natural person is a tax resident in Spain, he or she is liable for Personal Income Tax.

Besides, he or she must pay taxes in Spain on his world income. That is, he must declare in Spain the income obtained anywhere in the world. Regardeless the provisions of the Convention to avoid international double taxation signed, you have to file the declaration.

• Residents pay tax on everything (UK pensions, US rentals, etc.), while non-residents only pay on Spanish-sourced income.

The Step-by-Step Guide

Step 1: The Foundation – Are You a Tax Resident?

This is the very first question. Your tax life in Spain depends entirely on the answer.

• ✅ If you spend more than 183 days in Spain in a calendar year, you are likely a tax resident and must declare your worldwide income.  These days don’t even have to be consecutive—sporadic trips abroad still count toward your time in Spain.
• ❌ If you spend less than 183 days, you are generally a non-resident and only pay tax on your Spanish-source income (like rental property).
• Unsure? After the 183-day rule, Tax Agency can apply:
  • ➡️The Center of Interests: Even if you travel, you can be a resident if your main job is here.
  • ➡️The Family Ties, if your spouse/kids live here

Step 2: Who and When MUST file? The golden question

• Key Dates: April (Online starts), June 25 (Deadline for direct debit), June 30 (Final deadline).

Step 3: The International Layer – Do You Have a Double Taxation Agreement (DTA)?
If you are a tax resident but have income from another country (pensions, rentals, etc.), this step is crucial. A DTA prevents you from being taxed twice on the same money.

• 🤝 Yes, my country has a DTA with Spain: Fantastic! This agreement determines which country has the primary right to tax specific types of income. We’ll use it to claim relief in Spain.
• 🏴‍☠️ No, my country does not have a DTA with Spain: Don’t worry, you’re not out of luck. Spain’s domestic law provides a “deduction for double taxation” that you can apply.
• Learn how to identify your situation and what method applies to you.

Step 4: Special Situations – How is Your Professional Income?

Step 5: Property Owners – How is Your Real Estate Taxed?
This applies to both residents and non-residents who own property in Spain.

• 🏠 For Residents: You must declare rental income and imputed income (for properties not rented). Capital gains from sales are also taxable.
• 🏢 For Non-Residents: You pay tax on rental income and imputed income, often at a flat rate. A 3% withholding applies on property sales.
• A deep dive into deductions, expenses, tax rates, and declaration forms (Modelo 210, 211, etc.).

Step 6: Investment Income – How Are Dividends and Interest Taxed?
Income from your savings and investments has its own rules.

• For Tax Residents: Dividends and interest are considered “savings income” and are taxed at progressive rates (19%, 21%, 23%). There is an annual exemption for the first €1,500 in dividends.
• For Non-Residents: A flat 19% withholding tax usually applies to dividends and interest from Spanish sources.
• Understand the different tax brackets for savings income and how to declare it.

Still Have Questions?

You’re Not Alone.
Taxation is personal. While this guide provides a clear roadmap, your specific situation may have unique nuances.
💡 Consider booking a professional consultation to get tailored advice and ensure you are fully compliant while optimizing your tax position.

📄 Need an official form? > You can download the reference PDF and other tax models in our Spanish Tax Forms Library. We provide summaries and official BOE templates to help you prepare your filing.