When does the Spanish income tax return season start and end, and what are the filing deadlines?

The return for Spanish personal income tax (IRPF – Impuesto sobre la Renta de las Personas Físicas), Modelo 100 (Spanish resident income tax return), is filed in the spring of the year following the tax year. For example, income for one year is declared between April and June of the following year. Although the calendar barely changes, the exact dates are approved each year by ministerial order and published by the Spanish Tax Agency (AEAT) before the season opens.

Usual timetable for the Spanish tax return season

• Online filing (Renta WEB, the AEAT e-portal or app): from early April to 30 June. From day one you can view the draft return (borrador) and tax data, amend them and file your return.
• Filing by phone (the “Le llamamos” assistance service): from early May to the end of the season, by appointment. Appointment booking usually opens a few days beforehand.
• In-person assistance at AEAT offices and partner bodies: from early June to the end of the season, also by appointment only.
• End of the season: 30 June, or the next working day if that year's order provides so.

Paying by direct debit

If your return shows tax to pay and you want it debited from your bank account, the deadline is a few days before the season closes, usually around 25 or 26 June. The bank takes the payment on the last day of the season. After that date you can still file until 30 June, but you must pay by other means, such as an NRC reference obtained from your bank or an immediate account debit.

Interest-free instalments

The amount payable can be split into two instalments with no interest or surcharges:

• First instalment: 60% of the amount, when you file within the season.
• Second instalment: the remaining 40%, normally by 5 November. It can be paid by direct debit even if the first instalment was not.

What if you are due a refund?

The sooner you file, the sooner the refund is usually processed. The Tax Agency has six months from the end of the filing period to issue refunds. If it exceeds that period for reasons not attributable to the taxpayer, late-payment interest accrues on the refund.

Filing late

If you file after 30 June without a prior request from the AEAT, the late-filing surcharges under Article 27 of the Spanish General Tax Law (Ley General Tributaria) apply. If you file after receiving a request, penalties may be imposed. That is why it pays to review your draft in good time rather than leaving it to the last few days.

Important for non-residents

The income tax season only applies to Spanish tax residents. Non-residents with property or income in Spain do not file Modelo 100 but Modelo 210 (Spanish non-resident income tax return), which has its own deadlines.