Who Has to Pay Tax?
If you are considered a resident in Spain (more on this in Tax Residency in Spain), you pay income tax on all your worldwide income. This applies to employees, the self-employed, retirees, and people with assets.
The key question is: are you a Spanish tax resident? That is the case if you:
- Spend more than 183 days in the calendar year in Spain (not necessarily consecutively)
- Have the centre of your economic interests in Spain
- Have your family in Spain
As a resident you pay the IRPF (Impuesto sobre la Renta de las Personas Físicas), the Spanish income tax. It is progressively structured and ranges from 19% to 45%.
The 183-Day Rule
This is the most important rule: if you spend 183 or more days in Spain, you are automatically classified as a Spanish resident. This applies even if you are not officially registered (empadronado).
What counts as a "day in Spain"? Every day on which you are in Spain at midnight. A business trip from 6 am to 10 pm does not count.
Important: this rule is rigorously enforced. The Spanish tax authority (Hacienda) can access your mobile phone data or flight data. If you claim to be a resident but are barely in the country, that can lead to heavy penalties.
If the centre of your family life is in Spain (spouse, children), you count as a resident regardless of the 183-day rule.
IRPF Tax Rates
The IRPF is progressive. The following rates apply in 2026 (for unmarried individuals without children):
- 0 to 12,450 euros: 19%
- 12,450 euros to 20,200 euros: 21%
- 20,200 euros to 35,200 euros: 25%
- 35,200 euros to 60,000 euros: 28%
- 60,000 euros to 300,000 euros: 37%
- Above 300,000 euros: 45%
There are also allowances and deductions that can reduce your taxable income.
Minimum income allowance: the first 8,000 euros per income source (with one employer) can be partially free if you have other income.
Personal allowance: you have a basic allowance that depends on your family situation. With a child: 11,400 euros. Without children: between 5,600 euros and 8,000 euros, depending on income.
Deadlines and Filing Dates
The official Renta tax-return period runs from 1 April to 30 June each year. You file the return for the previous year.
In 2026 the deadline is 30 June 2026 for the 2025 tax year.
You can file electronically via the website of the Agencia Tributaria (Hacienda): sede.agenciatributaria.gob.es. This is free of charge and takes about 30 minutes if all documents are ready.
If you engage a Gestoría, they handle the filing. The self-employed must also make quarterly advance payments (Declaración Trimestral Modelo 130 or 131).
Deductions and Allowances
It is important to document everything here in order to save on tax:
Employee deduction: if you are employed, there is an automatic deduction of around 5% on salaries above 13,000 euros per year.
Mortgage interest: if you bought a property with a mortgage, you can deduct the interest (not the repayment).
Professional expenses: as a self-employed person you can deduct office equipment, internet, travel costs, and similar items.
Pension provision: contributions to private pension programmes are deductible up to 1,500 euros per year (with certain restrictions).
Child allowance: as a parent you can receive deductions for childcare.
Donations: donations to recognised organisations are partially deductible.
Renovation costs: certain renovations to your main residence can be deducted (no longer available from 2026 under certain regional rules).
Filing Your Tax Return
Option 1: File yourself
Go to sede.agenciatributaria.gob.es, register with your NIE and a Certificado Digital, and complete form Modelo 100. All your bank details are available digitally (Hacienda has access to accounts linked to your NIE).
Option 2: Use a Gestoría
A tax adviser (Gestoría) handles everything. Cost: 80-200 euros for a straightforward return, more for the self-employed. This is the safest option.
Option 3: File with a tax app
There are apps such as "Gesamt" or "TaxoGest" that guide you through the process and then file electronically.
You need these documents:
- NIE
- Account balances and account transactions
- Income evidence (employment contract, pay slips)
- Expenses and receipts for deductions
- If self-employed: accounts and invoices
After filing you receive a confirmation. Hacienda checks your return. If everything is correct, you either receive a refund or pay the balance due.
Summary
The Spanish tax return is complex but manageable. A Gestoría saves you time and errors. The key is to declare all income (including from abroad) and to document deductions. Use the 183-day rule to check whether you really are a resident. And keep the double taxation agreement in mind: you do not pay twice, but you have to register things correctly.