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Who is required to file the personal income tax return (renta)?

Last updated: May 22, 2024

All taxpayers of the Personal Income Tax Return (IRPF), as established by Spanish tax regulations.

How is a taxpayer of the Personal Income Tax defined?

According to the law, a taxpayer of the Personal Income Tax is considered to be any individual who meets any of the following conditions:

  • Resides habitually in Spanish territory for more than 183 days (approximately 6 months) in a calendar year.
  • Has their principal center of economic activities or their main economic interests in Spain, such as owning a business or having close relatives (spouse, children, ancestors, among others).

When are self-employed individuals required to file the income tax return?

Self-employed individuals are required to file the income tax return if they have been self-employed during the corresponding fiscal year.

What criteria are used to determine if someone who registered as self-employed in 2024 must file the income tax return?

If a taxpayer registered as self-employed in 2024 and has doubts about their tax obligation with the income tax return, the following criteria apply.

  • If the income from work is less than €22,000 annually from a single payer.
  • If the income from work is less than €22,000 annually from multiple payers, provided that the additional income does not exceed €1,500.
  • If the income from work is €14,000 or less, and in case of having more than one payer, none of them exceeds €1,500.

☝️Note that in these cases, you do not have to file the income tax return.

In summary: When are you required to file the income tax return?

  1. If you were in Spain for more than 183 days in 2023 and were registered as self-employed, you are required to file the income tax return.
  2. If you were in Spain for more than 183 days in 2023 but were not registered as self-employed, your employment situation and the income limits mentioned above will be evaluated to determine your obligation.
  1.  If you were not in Spain for more than 183 days in 2023, you must declare your income as self-employed in Spain in your country of tax residence, and you may not be required to file the income tax return in Spain.

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