Spain's income tax return (la Renta): the basics General information, not advice.

Spain's annual income tax return, known as la Renta or the Declaración de la Renta, is filed through the Agencia Tributaria, the country's national tax authority. Each spring the Agencia Tributaria opens the Campaña de la Renta, the campaign period during which resident taxpayers can review their pre-filled draft return, make corrections, and submit. This article explains how the campaign works and what individual filers generally need to know.

01What is the Renta and who needs to file?

La Renta covers personal income tax (Impuesto sobre la Renta de las Personas Físicas, IRPF). It applies to individuals who are tax resident in Spain, which generally means spending more than 183 days in Spain during the calendar year, among other criteria set out in legislation.

Not every resident is required to file. The Agencia Tributaria sets annual thresholds and exclusions — for example, taxpayers whose only income comes from a single employer below a certain limit may not be required to submit. The agency publishes these criteria each year. Situations involving multiple employers, investment income, rental income, or income from abroad can alter whether filing is obligatory or beneficial. A registered tax professional (asesor fiscal or gestor) can clarify your individual position.

02The Campaña de la Renta: timing and stages

The Renta campaign opens each year typically in April and closes in late June, though the Agencia Tributaria confirms exact dates annually. Key points:

• The campaign opens first for online filers via Renta Web.
• Telephone appointments (Cita Previa) and in-person office assistance become available slightly later in the campaign window.
• Taxpayers with amounts to pay by direct debit (domiciliación bancaria) must submit before a date earlier than the campaign's final close.

Always confirm the current year's dates directly with the Agencia Tributaria at agenciatributaria.es.

03Using Renta Web: the Agencia Tributaria's online portal

Renta Web is the Agencia Tributaria's browser-based tool for preparing and submitting the annual return. Access it at sede.agenciatributaria.gob.es. To use it you will need to identify yourself, typically via one of these methods:

• Cl@ve PIN or Cl@ve permanente — Spain's digital identity system for citizens and residents.
• Electronic certificate (certificado electrónico) — a digital certificate issued by an accredited body such as the FNMT.
• DNI electrónico — the electronic national identity document with a chip reader.

Once you log in, Renta Web presents a borrador (draft) pre-populated with data the Agencia Tributaria has received from employers, banks, and other reporting entities. Review each section carefully: the draft may be missing items such as rental income, deductions for mortgage payments on a primary residence acquired before 2013, or regional deductions specific to your autonomous community.

04Residency and the connection to autonomous communities

Spain has seventeen autonomous communities, each of which has the authority to establish certain regional deductions and rates within limits set by national law. The community of your habitual residence on 31 December of the tax year determines which regional scale applies to your return. This means that, for example, deductions available in Catalonia may differ from those in Madrid or Andalucía. The Agencia Tributaria's portal incorporates community-specific sections automatically once your residence is identified.

05What documents and information to have ready

Before opening your draft in Renta Web, gather:

• Certificado de retenciones e ingresos a cuenta from your employer(s), showing salary and tax withheld.
• Bank certificates for interest, dividends, and capital gains.
• Rental income records and associated allowable costs if you let property.
• Mortgage documentation if you have a pre-2013 primary residence deduction.
• Details of any pension contributions.
• NIF (número de identificación fiscal) for you and any family members included in the return.

Keep supporting documents for the period required by law; the Agencia Tributaria may request them during an inspection.

06Can you file jointly?

Married couples and certain family units may opt for declaración conjunta (joint filing). This is not always the more favourable option; the decision depends on individual income levels and circumstances. The Renta Web tool allows you to compare both options before you commit.

07Where to get help

TaxProsRated lists verified tax professionals who assist individuals and businesses with Spanish tax compliance. Find a registered tax professional in Spain

08Sources

Agencia Tributaria — agenciatributaria.es