How to File Taxes in Spain: Modelo 100 and the Renta Season (2026)
Llandora·Updated 2026-10-14
⚠️ Disclaimer: For general information only — not tax, financial, legal, or medical advice. Figures may be outdated or incorrect; tax rules change frequently. Verify important decisions with the CRA/IRS or a qualified professional (for health topics, a licensed healthcare provider). You use this information at your own risk.
The short answer
Spain's annual personal income tax return is Modelo 100, filed online during the spring Renta campaign. For tax year 2025, the campaign runs 8 April to 30 June 2026 (online filing), with a 25 June cutoff if you pay by direct debit. Most people file through Renta WEB, the tax agency's online tool, which pre-fills your return with the data it already holds about you.
Do you actually have to file?
Not everyone. As a rule of thumb, employees whose only income is salary from a single employer below the exemption threshold are not obliged to file — the published threshold for salary-only earners is €22,000 a year from one payer, lower (€15,876) if you had more than one payer with the second payer over €1,500 — confirm the current campaign's limits on the AEAT website, as these move. But the self-employed (autónomos) almost always must file, whatever their income, as must anyone with rental income, capital gains, or foreign income to declare. Even when filing is not compulsory, it is often worth doing: many low earners get a refund of the tax withheld from their pay.
Key dates: the 2026 Renta campaign (tax year 2025)
Spain's tax year is the calendar year, and the return for year N is filed in the spring of year N+1:
Appointment requests open for phone filing ("Le Llamamos")
6 May 2026
Phone filing service begins
1 June 2026
In-person filing at tax offices begins
25 June 2026
Deadline if you pay by direct debit
30 June 2026
Campaign ends — final deadline
Miss the deadline and penalties start accruing, so file on time even if you cannot pay in full.
Renta WEB: how filing works
Identify yourself with Cl@ve, a digital certificate, or the reference number from last year's return.
Review your datos fiscales — the draft the agency prepared from employer, bank, and property data. It is a starting point, not a finished return: errors are common (a forgotten rental, a wrong address, a missing deduction).
Modify and complete the draft: add income the agency does not know about, claim deductions, check your personal and family allowances.
Submit and keep the receipt (justificante). The system tells you immediately whether your result is a devolver (refund — the agency owes you) or a ingresar (payment due — you owe the agency).
If the result is a refund, it usually arrives within weeks. If you owe, you can pay at once or split it.
Paying: one go or two instalments
If your return is "a ingresar", you can split the payment: 60% when you file and the remaining 40% in the autumn via Modelo 102 (the second instalment is due on 5 November 2026). Direct debit must be set up by 25 June. You can also pay by card, bank transfer, or at a collaborating bank.
Deductions and allowances worth checking
Mínimo personal y familiar: a tax-free allowance — €5,550 for the taxpayer, plus amounts per dependent child and for elderly or disabled family members. Everyone gets the basic one, but the draft does not always get your family situation right.
Maternity deduction: €1,200 per year for working mothers with children under 3 (paid monthly in advance if requested).
Family deductions: extra deductions for large families and for dependents with disabilities — claimed on the return.
Pension plan contributions: reduce your taxable base, up to annual caps.
Regional deductions: communities add their own — for renters, young buyers, childcare, or energy-efficient renovations. These change often, so check your community's list each year.
Frequently asked questions
Can I file in English?
Renta WEB is essentially Spanish-only. The agency's help pages assume Spanish, so most newcomers file with a gestor (tax adviser) the first year and learn the system from the draft.
What if I forget a deduction — can I fix a filed return?
Yes. You can file a supplementary or corrective return (declaración complementaria / solicitud de rectificación) within the legal time limits. Fixing it yourself beats waiting for the agency to notice.
I arrived in Spain mid-year. Do I file for the whole year?
If you are a tax resident for that calendar year, you file a full-year resident return covering worldwide income — there is no split-year return. If you are not resident, you file non-resident returns (Modelo 210) for Spanish-source income only.
What happens if I do not file when I should?
Surcharges and interest accrue from the deadline, and grow the longer you wait. Filing late voluntarily is always cheaper than being caught: penalties for a spontaneous late filing are far lower than after an agency notice.
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