The Declaración de la Renta is Spain’s annual personal income tax return that you submit to AEAT.
Do I have to file a Declaración de la Renta?
If you’ve been registered as an autónomo at any point during the year, you’re required to file the Declaración de la Renta.
You have to file your Renta even if:
- You earned very little
- You already paid IRPF via Modelo 130 quarterly
- You only worked for part of the year
Autónomos must file. You might have heard there’s an income threshold that could exempt you… This exemption is only for regular employees and does not apply to autónomos unfortunately.
When is it done?
- It covers income from January 1 to December 31 of the previous year
- The filing period usually runs from early April to end of June the following year
- You file using Modelo 100
The exact deadlines shift slightly each year, but generally, if you’re submitting online with a digital certificate or Cl@ve, you’ve got until 30 June. If you want AEAT to auto-debit your tax payment, you usually need to submit a few days earlier (around 25 June).
Three ways to file your own Declaración de la Renta
You can file your own taxes online or in person. I’ve not done it but I’ve heard that it’s fairly easy.
1. Gestor
Have your gestor file it for you. This is the easiest way and in my experience not too expensive. I’ve only ever done Renta through my gestor.
2. File it yourself online:
There are fines for getting this wrong, but its possible to file online with your digital certificate or Cl@ve. It is modelo 100.
Pros of filing it yourself:
- It’s free
- You control the process
- You can review pre-filled info and catch mistakes
Downsides of filing it yourself:
- You need to know your stuff – quarterly declarations, deductible expenses, contributions, etc.
- The Spanish used on the forms is very formal and technical, which can be confusing even if your Spanish is decent
- There’s no safety net – if you make a mistake, it’s on you
- It can be time-consuming if you’re not familiar with the system
3. File it yourself in-person:
You can file in-person with AEAT. I’ve only ever used a gestor but I’ve heard this is the process:
- You need an appointment
- Go to the AEAT website or call 901 22 33 44 / 91 553 00 71
- Appointments for in-person Renta help usually open around May–June each year
- They won’t prepare complex returns
- AEAT staff can help basic autónomo cases, especially if your books are simple
- But if you have deductions, multiple income streams, or business expenses, they might refer you to a gestor or tell you to file online
- Bring all your paperwork
- Invoices, Modelo 130 summaries, bank interest, any deductible expenses, etc.
- They may only review, not file
- Sometimes they’ll help you prepare the return but still have you submit it online or sign it there
