Agencia Tributaria / Tax Department
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The Agencia Tributaria, known as the Spanish State Tax Administration Agency, is the authority responsible for the collection of taxes and customs in Spain. It oversees compliance with tax laws, provides support and information to taxpayers, and combats tax fraud.
Calendario de Tributos
The most important calendar is the tax payment deadline calender!
Click here to open the Calendario de tributos
The three most important forms
- Modelo 100
- Personal Income Tax
- Submission deadline: April 1 to June 30 of the following year
- Submission form: Online
- Required: eDNI, Certificado digital, Cl@ve
- Click here to read more
- Modelo 720
- Informative tax return on goods and rights held abroad
- must be filled out if you own accounts or assets abroad that exceed certain thresholds
- Submission deadline: January 1 to March 31 of the following year
- Submission form: Online
- Required: eDNI, Certificado digital, Cl@ve
- Not required for people who have the model 149 permit.
- Click here to read more
- Modelo 149
- Reduce your tax for the first your with the so called "Beckham Law"
- Submission deadline: 6 Month after getting your Social Security Number
- Submission form: Online
- Required: eDNI, Certificado digital, Cl@ve + a spanish contract with a spanisch company in specific industries.
- Click here to read more
- Modelo 151
- Income Tax Return for individuals under the special system applicable to workers relocated to Spain. For people who got the "Beckham Law"
- Submission deadline: April 1 to June 30 of the following year
- Submission form: Online
- Required: eDNI, Certificado digital, Cl@ve
- Click here to read more
- Information for Modelo 190 (for income tax declaration)
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Examples for legal deduction from your taxes
- https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2023/c16-deducciones-generales-cuota.html
- https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2023/c17-deducciones-autonomicas-cuota/comunidad-autonoma-canarias.html
Taxes you face as a freelancer or as a business owner
If you work as self-employed or company owner these forms are maybe also important for you:
- Modelo 130
- Personal Income Tax for companies and professionals taxed under the direct assessment system
- quarterly
- Submission form: Online
- Click herea to read more
- Modelo 400
- Business Registration on the census
- Submission form: Online
- Modelo 420
- IGIC, which is the Canary Islands' version of VAT
- quarterly
- Submission form: Online
- Model 425
- Summary of IGIC
- annual
- Submission form: Online
Click here to get the official form summary
Tasa
- Modelo 700
- often required to pay tasa
- Submission form: Online
Click here to read more details
Get the tax resident certificate
Click here, to get your "Expedición de certificados tributarios - Residencia fiscal"