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If you have been residing in Spain for more than 183 days, your place of residence is considered to be your tax residence. You must therefore file income tax returns instead of the return for non residents.

This return is filed using the Income Tax Department’s Form 100 (modelo 100). In this form you have to declare all the income you have obtained (from work, property, etc.). 

When should I file my return?

This return on your income has to be filed between April 1 and June 30 of the following year, irrelevant of whether the result is positive (you have to pay), or negative (you have a repayment).

However, if the result of the return is positive, and you pay by domiciling the payment in your account, it cannot be filed after June 25 2022.

Consult our blog for more information about this tax. You can download the guides in the section “Download and print” appearing in the right margin of this page. We also recommend you consult the FAQs section for more information related to frequent doubts.

The services we provide include preparing your return for this tax, besides and independently of other services you may retain. Click here or contact us for an appointment.

DISCLAIMER: The information contained in the web site is purely for informational purposes and does not substitute or constitute legal counsel. Neither does it constitute any contractual relationship with our practice. Each particular case requires tailored counsel.

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