Who is required to file
The thresholds for the 2026 campaign are set by employment income: €22,000 per year if you are paid by a single payer. With multiple payers, the threshold drops to €15,876, unless the second and subsequent payers together do not exceed €1,500 per year, in which case the €22,000 threshold remains.
Filing is also required in other cases: income from movable capital or capital gains over €1,000, capital losses over €500, having received unemployment benefit including lump-sum capitalisation, being self-employed, or receiving the Minimum Vital Income. If in doubt, file: with a normal salary the return results in a refund or zero.
When and how to file
The campaign takes place each year between April and June and is processed online with Renta WEB, via mobile app, and by telephone or in person with a prior appointment. The draft is available from the first days of the campaign. It is advisable to review it rather than accept it blindly: compare it with the withholding certificate your company provides at the beginning of the year.
If the return results in an amount to pay, direct debit closes a few days before the end of the campaign; if you do not set up direct debit, you can pay until 30 June. If it results in a refund, the tax authority pays within a few weeks provided the draft has the correct IBAN account.
The most commonly used deductions
With young children, the maternity deduction gives €1,200 per year, €100 per month, for each child under three, and can be claimed in advance. Regional deductions, for rent, energy efficiency works or large family status, depend on the region where you are resident.
If you work for a Spanish company and are posted abroad, there is an exemption for employment income earned and taxed abroad, of up to €60,100 per year, provided you pay tax in the destination country. This is the point most consulted when a subsidiary starts moving people between markets.
Mistakes that cost money
Filing late incurs a surcharge: from 5% to 20% of the tax due depending on the months of delay, if there is no prior request from the tax authority. If you are requested to file and do not, the penalty can reach 150% of the tax due. Always filing, even if it results in payment, is cheaper than not doing so.
Typical mistakes: forgetting the second payer, providing a wrong bank account, not checking the boxes for pension plan contributions or donations, and confusing residence when you have changed country mid-year. If you operate between Spain and another market, the critical point is to be clear about which side of the border you are a tax resident.
