How to file your income tax return in Spain in 2026

Navigating the tax system in a new country can feel overwhelming — particularly when the rules are different from what you are used to at home. If you live in Spain or earn income here, understanding how the annual income tax return works is essential for staying compliant and making sure you are not paying more than you need to.

This guide covers everything you need to know about filing your 2025 income tax return (known in Spain as the Declaración de la Renta), which is filed between April and June 2026. We have updated all figures, thresholds, and dates to reflect the current rules.

Who needs to file a tax return in Spain?

In Spain, both residents and non-residents have income tax obligations, though the rules differ significantly depending on your status and the sources of your income.

Tax residents in Spain

You are considered a tax resident in Spain if any of the following apply:

• You spend more than 183 days in Spain within a calendar year
• Your main economic interests are based in Spain
• Your spouse and minor children reside in Spain

Tax residents must declare their worldwide income — both active and passive — including employment income, dividends, savings, investments, and rental income from any country.

Non-tax residents in Spain

If you do not meet the residency criteria above, you are a non-resident for tax purposes and are only required to pay tax on income earned within Spain. This includes employment income sourced in Spain and rental income from Spanish property. Non-residents file using Modelo 210 rather than the standard Modelo 100 return.

How much can you earn before you need to file in Spain?

Not everyone is required to file a tax return. For the 2025 tax year, the rules are as follows:

• Single payer: if your only income is employment income from one employer and it totals less than €22,000 per year, you are generally not required to file.
• Multiple payers: if you receive income from two or more sources and the combined total from your second and subsequent payers exceeds €2,500, the filing threshold drops to €15,876.
• Passive income: if your passive income — such as interest, dividends, or capital gains — totals less than €1,600 per year, you may be exempt.

There are also important exceptions that trigger a mandatory filing requirement regardless of the amounts above. If you earned rental income exceeding €1,000 during 2025, received investment income above €1,600, or were registered as self-employed (autónomo) at any point during the year, you must file even if your total income falls below the standard thresholds.

Two new exemptions introduced for 2025 are also worth noting. People earning the minimum wage (Salario Mínimo Interprofesional, currently €16,576 per year) are now exempt from filing, as are recipients of non-contributory benefits and unemployment subsidies administered by SEPE, following Royal Decree-law 16/2025.

Income tax rates in Spain for the 2025 tax year

Spain operates a progressive income tax system known as IRPF (Impuesto sobre la Renta de las Personas Físicas). The more you earn, the higher the percentage you pay — but only on the portion of income that falls within each bracket. Your final rate is a combination of state-level and regional (autonomous community) rates, which means the exact amount you pay can vary depending on where you live.

Active income tax rates (employment, self-employment, rental income)

Active income — money you earn through work, business activity, or rental income — is taxed at the following general rates for 2025. These rates are unchanged from 2024:

Savings and investment income tax rates — what changed in 2025

Savings and investment income — including dividends, interest, and capital gains — is taxed at separate, lower rates. For 2025, a new top band of 30% has been introduced for savings income exceeding €300,000, replacing the previous rate of 28%. The full savings income scale is:

The 30% top band is new from 1 January 2025.

Key dates for the 2025 tax return campaign (filed in 2026)

The Spanish tax year runs from 1 January to 31 December. Returns for income earned during 2025 must be filed in 2026, within the following campaign window confirmed by the Agencia Tributaria:

If you opt to pay any outstanding tax by direct debit, note that the submission deadline is 25 June 2026 — five days before the general deadline — to ensure the payment is processed correctly.

How to file your income tax return in Spain

Filing your return has become considerably more straightforward thanks to the Agencia Tributaria's online platform, Renta Web. From 8 April 2026, all returns must be submitted digitally — either through Renta Web or the Tax Agency's mobile application. The vast majority of taxpayers can complete the process entirely online.

Understanding your borrador — your draft tax return

The borrador is a pre-filled draft tax return provided by the Agencia Tributaria, based on the data they already hold about you — your employment income, bank interest, and so on. It is a useful starting point, but review it carefully, as it may not include all your deductible expenses, foreign income, or rental activity. Never confirm your borrador without checking it thoroughly. You can also use the Renta Web Open tool before the campaign opens to estimate your likely outcome without needing to log in.

Steps to file your income tax return online

1. Access Renta Web: visit the Agencia Tributaria website and open the Renta Web service.
2. Identify yourself: log in using your digital certificate, Cl@ve PIN, or reference number.
3. Review your borrador: check the pre-filled information carefully for any inaccuracies or omissions.
4. Modify and complete: add any income, deductions, or expenses not already included.
5. Submit: once you have confirmed all information is correct, submit your return.
6. Payment or refund: arrange payment if you owe tax, or wait for your refund to be paid into your bank account.

You can access the Renta Web Open tool directly via the Agencia Tributaria website.

What happens if you do not file your tax return on time?

Missing the 30 June deadline can result in late filing fees, interest on any unpaid tax, and potential enforcement action from the Agencia Tributaria. The penalties vary depending on how late the return is filed and whether any tax is owed. Filing late voluntarily is treated more favourably than being contacted by the Tax Agency first, so if you have missed the deadline, it is always better to act promptly.

Tax deductions and allowances available in Spain

Spain offers a range of tax deductions and reliefs that can significantly reduce your taxable income. Some are set at national level; others vary by autonomous community. The most relevant for residents and expats include:

• Pension contributions: contributions above €1,500 to a qualifying pension plan can be deducted.
• Private health insurance (self-employed): if you are an autónomo, you can deduct up to €500 per year for private medical insurance.
• Rental income — residents: you can claim a 60% reduction on net profit when renting out a property as a permanent residence, alongside deductions for maintenance, insurance, and associated costs.
• Rental income — non-residents from the EU or EEA: you pay 19% tax on net rental income after deducting allowable expenses.
• Rental income — non-EU non-residents: following a July 2025 court ruling, non-EU non-residents can now also deduct allowable expenses from their rental income before the 24% rate is applied. This is a significant change from the previous rules.
• Large family expenses, donations to registered non-profits and political parties, and various regional deductions may also apply.

For a full overview of what you may be entitled to, read our guide to Spanish income tax deductions and allowances.

Double taxation agreements in Spain

Spain has signed double taxation treaties with many countries to prevent the same income being taxed in two jurisdictions. This is particularly relevant for expats who receive pension income, investment returns, or rental income from their home country. For full details, read our article on double taxation agreements in Spain.

What is the Beckham Law and could it apply to you?

The Beckham Law (officially the expatriate workers regime) allows certain individuals who move to Spain for work to elect to be taxed as a non-resident, capping their rate at 24% on Spanish-source income up to €600,000 for the first six years of residency. Eligibility has become more restricted in recent years and does not apply to most people — if you think you may qualify, taking specialist advice is essential.

Should you use a professional tax advisor in Spain?

While the Renta Web process is manageable for straightforward situations, Spain's tax system has real complexity — particularly for expats with income from multiple countries, property ownership, pension drawdown, or any involvement in self-employment. Tax rules also vary between autonomous communities, and the consequences of errors or missed deductions can be significant.

A qualified gestor or tax advisor can save you time, identify deductions you might have missed, and give you confidence that your return is correct. This is particularly worthwhile in your first year of Spanish tax residency or when your circumstances change.

You can find a qualified accountant or gestor in your area through our directory of accountants and gestors in Spain.

Frequently asked questions

When do I need to file my tax return in Spain for 2025?

The filing window for the 2025 tax year opens on 8 April 2026 and closes on 30 June 2026. If you are paying by direct debit, the submission deadline is 25 June 2026. See the key dates table above for a full breakdown of telephone and in-person filing options.

Do I have to file a tax return in Spain if I live abroad but own a property there?

Yes, in most cases. Non-residents who own property in Spain are typically required to file annually using Modelo 210, even if the property is not rented out. This is because Spanish law imputes a notional income on properties owned by non-residents. If you do rent the property, any rental income must also be declared. Deadlines for non-residents differ from the standard campaign dates, so we recommend seeking professional advice.

What has changed in the 2025 Spanish tax return compared to previous years?

The most notable changes for the 2025 tax year are: the introduction of a new 30% tax band on savings income above €300,000 (previously 28%); a new exemption from filing for minimum wage earners and certain SEPE benefit recipients; clarification that the multiple-payer threshold sits at €15,876; and a July 2025 court ruling that now permits non-EU non-residents to deduct expenses from their Spanish rental income for the first time.

Can I file my Spanish tax return in English?

The Renta Web platform is available in Spanish only. However, the Agencia Tributaria does provide guidance materials in English on their website, and many gestors and tax advisors working with expats are fluent in English and can guide you through the process or file on your behalf.