When must I file the income tax return in Spain?

The annual tax campaign

Personal income tax (IRPF) is declared once a year during the official income tax campaign (Campaña de la Renta). It typically opens in early April and closes on June 30, with specific dates published annually by the Spanish Tax Agency. If you choose direct debit payment, the deadline is slightly earlier.

Am I required to file?

Not all Spanish tax residents are required to file: it depends on total income, income sources (such as having more than one payer), capital gains, and other factors. Nevertheless, voluntary filing is often advisable if a refund is due. We review your case and advise you accordingly.

Deadlines for non-residents

Non-residents do not participate in the standard income tax campaign: they declare Spanish-source income via Form 210, with deadlines depending on the income type. For instance, imputed income on self-used property is filed throughout the entire following calendar year.

What happens if you miss the deadline

Late filing incurs surcharges and potentially interest or penalties, which are substantially reduced if regularized voluntarily before receiving an official tax authority demand. If you believe you missed a deadline, the sooner we review it, the better.

How we help you

We track the tax calendar for you: we remind you well in advance of needed documents, prepare your tax return, review it with you, and submit it safely before the deadline.