All Spanish residents must file a Spanish Personal Income Tax using the Tax Form 100 (Declaración de la Renta de las Personas Físicas, IRPF) unless you are taxed according to the Special Expats´ Tax Regime [c1] (see Special Expats’ Regime Section). Tax is applicable to all worldwide income obtained during the calendar year, from the 1st of January to the 31st of December.

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Therefore, you will have to declare all the income you have not only in Spain but also abroad no matter the country of origin such as salary, rentals, dividends, interests, capital gains....are, however, some unique situations concerning salary income that  you should be taken into consideration. 

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In certain situations, you could be taxed by both , your country of origin and Spain. In this case, we will revise if an international Double Taxation Agreement exists between Spain and your country of origin. These arrangements can prevent paying taxes twice for the same benefit or profit.

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The Spanish Income Tax is a progressive tax, the more income, the higher tax rate. The current tax scale goes from 0% to 47%.

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This form needs to be filed between April and the 30th of June of the following tax year. It is important to know that the tax payment can be made in two instalments – the first in June and the second in November - with no interests or extra charges.

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We recommend that you have a Spanish bank account to pay your taxes as it is not possible to complete the required documents with foreign bank details.

 

Our team will revise your personal situation to avoid double payments and to ensure the maximum tax savings as possible.

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