Tax residency
Income taxpayers are individuals who are in Spain for more than 183 days during a calendar year.
Form 100. Personal Income Tax Declaration
Tax return filing and payment deadlines
According to Spanish tax law, Spanish citizens, as well as foreign individuals residing in Spain, are required to file an income tax return for the previous year between 3 April and 1 July.
Income tax in Spain
Income Tax in Spain is taxed at the following rates:
- 19% for the first EUR 6,000 of taxable income.
- 21% for the following EUR 6,000 to EUR 50,000 of taxable income.
- 23% for the following EUR 50,000 to EUR 200,000 of taxable income.
- 26% for any amounts over EUR 200,000.
For general taxable income, progressive tax rates will apply.
More information about filling and submitting Form 100.
Form 720. Informative Tax Return.
Form 720 is an informative return in which a tax resident reports his or her assets outside Spain, as follows
- bank accounts
- investments
- real estates.
Deadline for filing an informational tax return
It must be filed by those who are tax residents of Spain and at the time of the fiscal year on December 31 and had in one of the above categories of property more than 50.000 €.
The submission period is January 1 through March 31.
The value of assets is calculated as of December 31 of the reporting year.
El valor de los activos se calcula a 31 de diciembre del año de referencia.