The declaración de la renta is Spain’s annual personal income tax return. It is the one where you declare all your income for the previous year, calculate how much tax you owe (or how much you’re due back), and submit the final numbers to AEAT.
If you’re an autónomo, it’s the big end-of-year wrap-up after all your quarterly returns. Even if you’ve been paying IRPF throughout the year (via Modelo 130 or client withholdings), you still have to file the declaración de la renta to settle your full tax position.
Who has to file it?
You must file if you:
- Are an autónomo
- Have more than one source of income
- Earn above the general income threshold (usually around €22,000 from one source, or lower if from multiple)
- Have rental income, investment income, or capital gains
- Want to apply deductions (mortgage, kids, pension, etc.)
Most adults who earn money in Spain should be filing unless their situation is very simple and below the thresholds.
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, online via the Renta Web system
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).
Two 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.
File it yourself online:
There are fines for getting this wrong, so be careful and confident about what you’re doing.
- Access the Renta Web platform on the Agencia Tributaria website
- Log in using your digital certificate, Cl@ve PIN, idCAT or DNIe
- Add your tax data: as an autónomo you’ll need to add business income and expenses manually
- Review, fill in the gaps, and double-check everything, especially deductions, contributions, and any quarterly IRPF payments
- Submit online via 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
File it yourself in-person:
