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In short: The Spanish income tax return (modelo 100) reconciles your IRPF for the previous year. The 2025 tax year is filed in 2026: online, via Renta WEB, from 8 April to 30 June 2026 (until 25 June if you owe tax and pay by direct debit). As a general rule you must file if your employment income exceeds roughly €22,000 a year from a single payer, or about €15,876 if you have two or more payers and the second (and others) paid you more than €1,500 (2025 figures; other income and rules also count). This is educational information, not tax advice — when in doubt, check with the AEAT or an adviser.

Filing Your Income Tax Return in Spain

Kontoo editorial team · Updated 06/24/2026

Every spring, Spain opens its income tax campaign: the time to settle up with the tax authority over the previous year’s personal income tax (IRPF). Throughout the year, your employer or clients have already withheld tax on account; the return then checks whether you paid too much (you get a refund) or too little (you pay the difference). Most people file online through Renta WEB, starting from a draft (borrador) that the tax agency (AEAT) prepares from your tax data. This chapter explains, in plain language, how the system works, who must file, and the key dates — useful whether you are a long-time resident or a recent arrival.

Gather your tax data: withholding certificates from each payer, account and investment details, mortgage or rent, and any regional deductions you may claim.
Identify yourself on the AEAT’s electronic office (with Cl@ve, a digital certificate, or your reference number) and open your draft in Renta WEB.
Review every section of the draft carefully, correct anything missing or wrong, and add the deductions that apply to you.
Confirm the result (refund or payment due) and submit; if you owe tax, you can set up a direct debit or split it into instalments.

What matters

IRPF is a progressive tax: a single rate is not applied to all your income; instead, each band is taxed at an increasing rate. In 2025, the state scale on the general tax base runs, roughly, from about 19% on the lowest bands up to 47% on the highest incomes; on top of this sits the regional portion, which each autonomous community sets and which makes the final result vary depending on where you live (2025 figures, rounded).

During the year, your payers apply withholdings on account of IRPF. The return compares what was withheld with what you actually owed. That gives two possible outcomes: a refund (too much was withheld) or a payment due (too little was withheld).

Whether you must file depends mainly on your employment income and the number of payers, but also on whether you have investment income, capital gains, rental income, or certain benefits. Even if you are not required to file, it can pay to do so: if your withholdings exceed your tax bill, you would get money back.

Note: this text is for general guidance and education. It does not replace advice from a professional or the AEAT’s official information.

ExampleIllustrative example (2025 figures, rounded). Suppose you earn €30,000 a year in employment income from a single payer. Since this is above €22,000, you must file. Your employer withheld, say, €4,200 over the year. After applying the IRPF bands and your deductions, the resulting tax bill is about €3,900. Result: €4,200 withheld − €3,900 owed = €300 in your favour, which the tax authority would refund. This is a simplified example only; the real calculation depends on your autonomous community and personal situation.

Practise your estimate and keep your numbers with the Kontoo app at web.kontoo.app. To prepare and file the official return, always use the AEAT electronic office.

In depth

2026 campaign deadlines and channels

For the 2025 tax year: online via Renta WEB from 8 April to 30 June 2026; phone (the “Le Llamamos” plan) from 6 May; in-person at offices from 1 June; all until 30 June. The deadline for direct-debit payments is 25 June. These are the 2026 campaign dates; if unsure, check the calendar at the AEAT.

Filing thresholds (2025 figures)

With a single payer, the obligation to file on employment income generally arises above roughly €22,000 a year. With two or more payers, the threshold drops to about €15,876 if the amount from the second and later payers exceeds €1,500 a year. There are additional limits for investment income, gains, and benefits. These are rounded 2025 figures; always check the official source.

This is not tax advice

The content is for educational purposes. Amounts, rates, and deadlines change and depend on your autonomous community and your specific case. To file your return or resolve doubts, turn to the Spanish tax authority (AEAT) or a tax adviser.

Checklist

Do I know whether I must file, based on my payers and income?
Have I gathered my withholding certificates and deduction details?
Do I have Cl@ve, a digital certificate, or a reference number ready to access Renta WEB?
Have I reviewed the draft rather than accepting it unchecked?

Common myths

Myth: “If I’m getting a refund, I don’t need to file anything.”

Reality: To receive the refund you must file the return: the tax authority does not refund anything automatically. Confirming the draft is the step that triggers the refund.

Myth: “The AEAT draft is always correct.”

Reality: The draft is a starting point built from your tax data, but it may omit regional deductions, union dues, or some income. Review it section by section before confirming.

Frequently asked questions

When does the 2025 tax campaign start and end?

Online filing runs from 8 April to 30 June 2026. Phone assistance (the “Le Llamamos” call-back plan) starts on 6 May and in-person appointments at offices on 1 June, both until 30 June. If you owe tax and pay by direct debit, the deadline is brought forward to 25 June. These are the 2026 campaign dates; always confirm with the AEAT.

What are the borrador and Renta WEB?

Renta WEB is the AEAT’s online service for processing your IRPF. It gives you a draft (borrador) pre-filled with your tax data (withholdings, accounts, and so on). You must review it, fix anything missing, and confirm it if everything checks out. Do not accept it blindly: regional deductions or some income may be missing.

What if I get a refund or have to pay?

If you paid too much during the year, the tax authority refunds the difference (refunds usually start within a few days, though they can take longer). If you owe tax, you can pay in one go or split it (typically two instalments) and have it debited from your account.

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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