1. Description

The annual IRPF return reports worldwide income for tax residents and Spanish-source income for non-residents, reconciling withholdings and instalments against the final tax due.

2. Official Form

File Model 100 via the AEAT portal using your DNI/NIE and digital certificate, Cl@ve PIN, or reference number.

3. Tax Form

No separate tasa is required; the IRPF tax due is self-assessed and paid through the electronic filing of Model 100.

4. Required Documentation

  • Summary of withholdings (certificates from employers).
  • Bank interest and dividend statements.
  • Rental income and expense records, if applicable.
  • Proof of deductions (mortgage, charitable donations, family allowances).
  • Previous year’s IRPF return for reference.

5. Key Requirements

  • Resident status for tax purposes in Spain during the calendar year.
  • Income above thresholds (€22 000 from one payer or €14 000 from multiple payers).
  • Filing period between April 1 and June 30 each year.
  • Payment of any outstanding balance or setup of instalments before the deadline.