Spanish Tax Return


Declaración de la Renta – The Spanish Tax return 
The Spanish Tax Return, the declaration La Renta, is due to be submitted to the AEAT (the Hacienda) by 20th June . It covers the period 1st January to 31st of the previous year. Payment of the tax is due on 30th June . However, did you know that you can request your tax be split between two payments, one on the 30th June and the other on 30th November?
The return must be completed by the following groups of people
  • Spanish Residents
  • Non Spanish Residents who have Spanish Assets.  Note that this includes property EVEN if the property is not let.  The tax on unlet property is based upon the valor catastral.
The La Renta declaration does not have to be completed if you earn less than 23,000€ as an employee and you have income from only ONE source.  However, if you think you are due a tax refund, you will have to a tax return as the Hacienda does not issue a refund without a form.
Income Tax is known as IRPF and is deducted automatically for employees
Tax is due worldwide on
  • Income from employment
  • Income from Self Employment (Automono)
  • Income from assets such as bank accounts, shares, etc
  • Income from property
There are many allowances and not all income is taxed at the same rate.  For example, certain life assurance policies are not taxed until money is withdrawn.  When a withdrawal is made there is a specific method of calculating the tax which is advantageous when compared with the normal rates of income tax.

Spanish Tax Return

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