Deadlines for the Spanish tax year

Do you want to know more about Spanish tax deadlines? Look no further, this article is tailor-made for you.

Regardless of your residency status - whether resident, non-resident or investor - successfully navigating the intricacies of the Spanish tax system requires meticulous planning and compliance.

In Spain, the fiscal year coincides with the calendar year, from 1 January to 31 December.. This differs from the approach taken by other countries, such as the UK.

It is essential to bear in mind that Spanish tax regulations can be complex and inaccuracies can lead to financial penalties. For non-residents owning property in Spain, our team of tax professionals are ready to help you comply with your annual tax obligations in the Spanish context.

This article sheds light on the most important Spanish tax deadlines and dates, serving as a valuable guide to ensure your compliance with the Spanish tax authorities and avoid any unintended consequences of late filing.

Deadlines for the Spanish tax year

Below is a handy table detailing the main Spanish tax deadlines to remember:

CategoryDateResponsibility
Residents30 June each yearSubmission of residents' annual tax returns (for the previous year)
Non-Residents31 December each yearFiling of annual tax returns for non-residents (for the previous year)
Owners20 January, 20 April, 20 July, 20 OctoberSettlement of taxes on rental income (divided into four instalments, reflecting the previous three months)

Taxation in Spain for residents


If you are considered resident in Spain, this means that you have lived in Spain for more than 183 days in a single year or that you have significant economic interests linked to Spain.

Here's what you need to know:

  • Annual tax returns: As a resident, you must complete your annual tax returns by the deadline of 30 June each year.

This declaration should provide an overview of your income and any gains from property you may own.

  • Global consideration of income: The income tax payable takes into account all income, whether from employment or business activities, irrespective of its source anywhere in the world.

It is essential to be aware of Spain's double taxation treaties with other countries, which may affect your tax obligations.

  • Variability of wealth tax: The wealth tax you have to pay is determined by the region in which you live.

For non-residents, this tax is calculated on the basis of the property they own in Spain.

Please note that the specific amount due depends on the location of the property due to regional variations.

  • Declaration of foreign assets: If you are a foreigner resident in Spain and you own assets in countries other than Spain with a total value of more than 50,000 euros, you are obliged to fill in form 720.

This form must be submitted annually by 31 March each year.

Non-resident tax

If you do not have permanent residence in Spain, your tax liability is limited to income generated in Spain.

Here's what you need to know:

  • Year-end tax returns: Non-residents are required to file their tax returns by 31 December for the previous year's income.
  • This coincides with the calendar year, so for the current year, it refers to income generated in the previous year.
  • Like residents, non-residents have to comply with the same income tax and property tax rules.
  • Declaration of sale of real estate: If a non-resident decides to sell a property in Spain, he or she must promptly declare his or her income and the associated tax within three months of the sale.
  • This ensures compliance with tax regulations for real estate transactions in the country.
  • Tax liabilities of landlords in Spain
  • Landlords in Spain (resident and non-resident) follow a tax calendar divided into quarters.

Here is a breakdown of what you need to know:

First trimester: If you are a landlord, you must declare the rents due for the first quarter and ensure that they are paid by 20 April.

Second quarter: During the following three months, taxes on earned income must be settled by 20 July.

Third trimester: Similarly, for the following three months, taxes must be settled by 20 October.

End of the year: At the end of the year, the deadline for payment is 20 January of the following year.

In addition to these obligations, there are also local taxes known as IBI, which require an annual payment.

The specific dates of payment of IBI may vary from region to region, as the local administrations are responsible for its collection.

Here you can find more information about Spanish rental income tax. Our tax professionals can help you with your annual income tax return in Spain.

I am a non-resident owner in Spain, who can help me file my tax return?

Making sure your taxes are on track is vital when you earn or own property in Spain. Hiring a tax professional is the key to stress-free living, especially if you live abroad.

Property Tax International (PTI Returns) is part of CluneTech, a global organisation with 1,500 professionals in 20 countries.

Our team has 25 years' experience in international taxation, so you can relax in the knowledge that you are fully compliant with local tax authorities.

Do you have any questions? You can request a free call from a tax professional.

How do I know if I have to file a tax return in Spain?

You will have to file a tax return if:

  • He is employed and has an annual income of more than 22,000 euros.
  • You are self-employed or have your own business.
  • Their annual income from dividends, interest and capital gains exceeds 1,600 euros.
  • Their rental income exceeds 1,000 euros per year.
  • It is your first year declaring in Spain.
SEE OUR SERVICES FOR NON-RESIDENT OWNERS

Why do our clients choose PTI Returns over local accountants?

Best value

- Say goodbye to high accounting costs. PTI Returns offers an affordable alternative to your local accountant.

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- Need to file tax documents in more than one jurisdiction? You can do it all online with PTI Returns. This is one of the most unique things that sets us apart from most accounting services.

Property tax consultants

- When it comes to international property taxes, we are the best. Our commitment is to accurately assess your residency situation and ensure you receive all the tax relief you deserve.

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- We speak the language of our clients and communicate with the local tax authorities on their behalf, ensuring that their forms are filed correctly.
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