Fina's House

Income Tax: When to File and How to Prepare

We explain everything you need to know to prepare your income tax return in Spain easily. Review dates, obligations, and documents.

Key Dates and Deadlines for the Tax Campaign

In the last tax campaign, filing opened on April 8 and ended on June 30. The dates change slightly each year: the Tax Agency publishes the new ones before it begins. Marking the deadlines well on your calendar will help you avoid rushing and submit everything on time according to the Tax Agency's guidelines.

You can process your draft or file your return online through Renta WEB from April 8 to June 30. However, keep in mind that if the result is payable with direct debit, the deadline for online filing ends a little earlier, specifically on June 25.

If you prefer to receive help by phone, you can use the 'Le Llamamos' (We'll Call You) program from May 6 to June 30, by requesting an appointment between April 29 and June 29. Finally, in-person assistance at the Tax Agency offices is available from June 1 to June 30, by requesting an appointment from May 29 to June 29.

• Online filing: April 8 to June 30 (until June 25 if you set up direct debit for payment).
• Phone assistance 'Le Llamamos' program: May 6 to June 30 (appointment from April 29 to June 29).
• In-person assistance at offices: June 1 to June 30 (appointment from May 29 to June 29).

Who is Obligated to File a Tax Return

Not everyone is required to file an income tax return. The limits set by the Tax Agency vary depending on your income and its source throughout the fiscal year.

For employment income with a single payer, the obligation is triggered if you exceed 22,000 euros annually. If you have two or more payers, the general limit drops to 15,876 euros annually, provided that the sum of amounts received from the second and subsequent payers exceeds 1,500 euros annually overall. If you do not exceed this amount from secondary payers, the limit remains 22,000 euros.

Regarding income from movable capital and capital gains, the obligation arises if they jointly exceed 1,600 euros annually. Additionally, there are groups that must file regardless of their income.

• Self-employed (Autónomos): All individuals registered in the RETA or the Special Maritime Regime at any time during the year.
• Minimum Living Income (Ingreso Mínimo Vital): Holders and members of the cohabitation unit.
• Other cases: Those who apply deductions for investment in habitual residence (transitional regime), double international taxation, or make contributions to pension plans and reduce the tax base.

Draft, Renta WEB, and Identification Systems

To manage your draft or file your return online individually or jointly, you have Renta WEB and Renta Directa, the official tool of the Tax Agency.

To access without a digital certificate or Cl@ve, you can use a reference number. It's a 6-character access key that requires entering the amount from box 505 of your previous year's return for validation.

You can also use Cl@ve or Cl@ve Móvil, an electronic authentication and identification system that allows you to carry out all campaign procedures immediately, for example, via a QR code from the app.

Key Documents and Information You Should Have Handy

Before you start working on your return, it's advisable to gather a series of essential data and papers to avoid getting stuck mid-process.

Have your tax data provided by the Tax Agency ready, your DNI or NIE along with its issue date, expiry, or support number, and the IBAN of a bank account you own.

Don't forget the amount from box 505 of the previous campaign if you need to obtain your reference number, as well as all receipts, invoices, and documents for deductible expenses or contributions.

• Tax data from the Tax Agency.
• DNI or NIE with validity date or support number.
• Box 505 from the previous year's tax return.
• IBAN of your bank account.
• Receipts and invoices for expenses or deductions.

Common Deductions to Pay Less

Reviewing available deductions can help you achieve significant savings on the final result of your tax return.

Among the best-known is the deduction for investment in habitual residence under the transitional regime, applicable if you bought the house before January 1, 2013. It offers 15% of payments made with a general deductible base limit of 9,040 euros annually, or up to 12,080 euros annually for disability adaptation works. There is also a deduction for rent of habitual residence under the transitional regime for contracts signed before January 1, 2015.

Likewise, remember to check the specific regional deductions of your Autonomous Community for rent, home purchase, large families, or educational expenses, in addition to contributions to pension plans, donations to non-profit entities, or political party fees.

«Oh dear, it's so hard for me to understand bank papers, thankfully now I know when to make an appointment and what papers to gather.»

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