Who is required to file an income tax return?

Any tax resident in Spain is required to file the annual income summary in the following cases:

• Self-employed workers: All self-employed individuals must file this form, regardless of whether they have had income or not. This is mandatory even if they filed Modelo 130 or Modelo 131 throughout the year, since Modelo 100 is the final annual declaration.
• Employees: Employees must file it if they have income from multiple sources, if they earned more than €22,000 in a year from a single payer, or if income from a second payer exceeds €1,500 per year. It also applies if they have specific deductions or deductions they wish to apply (such as for the purchase of a primary residence or pension plan contributions). These thresholds should be checked each year, as regulations are updated and may change.
  

In summary, all self-employed workers are required to file it, even if they have had no income—unless they are not tax residents. If this is your situation, you can write to us at ayuda@xolo.io and we will review your case.

Important: Depending on your Xolo plan, this service may not be included in your subscription.