Spain tax return filing, from residence status to a filed return.

The service covers residence-status triage, choosing between the resident IRPF return (Modelo 100) and the non-resident IRNR return (Modelo 210), an income, property, and Modelo 720 foreign-asset inventory, fiscal-representative scoping where required, and a deadline calendar. Licensed Spanish tax advisers and gestores handle the tax advice and filing itself.

It depends on your Spanish tax residence. Residents generally file the IRPF return (Modelo 100) on worldwide income; non-residents file IRNR (Modelo 210) on Spanish-source income only, such as Spanish rental or property income. We map your status first, and a tax specialist confirms it.

The 2025 resident IRPF return was filed from 8 April to 30 June 2026, with direct debit of a payable result to 25 June 2026 (Order HAC/277/2026). The window for 2026 income is set by a new order, not yet published on 18 October 2026. IRNR and Modelo 720 follow their own deadlines, which we keep on the calendar.

Non-resident income tax without a permanent establishment is generally 24%. It is reduced to 19% for residents of the EU, Iceland, Norway, and Liechtenstein. Capital gains on the transfer of assets, including property, are taxed at 19%. A tax specialist confirms the rate that applies to your income.

When a non-resident sells Spanish property, the buyer must withhold 3% of the price and pay it to AEAT through Modelo 211 as a payment on account of the seller's tax. The seller then files Modelo 210 for the gain and credits that 3%. We flag this so it is handled correctly on both sides.

If you are a Spanish tax resident, AEAT requires the Modelo 720 informative return when a category of foreign accounts, securities, or real estate exceeds EUR 50,000. After a first filing, you re-file a block when its value rises by more than EUR 20,000. We test your assets against these thresholds and hand the analysis to a specialist.

Spain has a wealth tax that varies by autonomous community and a separate state solidarity tax on large fortunes (ITSGF). Whether either applies depends on your net assets, residence, and region. We flag the exposure for review; a licensed tax adviser handles the assessment and any filing.

The Beckham Law service handles the one-off Article 93 regime election and its Form 149 evidence. This service is the ongoing, annual filing and compliance work: the IRPF or IRNR return, foreign-asset reporting, and deadlines, including for people already on the Beckham regime. The two can run together where the route fits.

Movingto maps the route, prepares the evidence with you, and keeps the calendar. Qualified Spanish tax advisers and gestores handle the tax advice, the return, and any AEAT-facing decision.

Our annual tax return (renta) service starts from €100, as shown on the Movingto pricing page. The first consultation is free, and your written quote confirms the fee and scope before you commit. More complex cases, such as non-resident property sales or wealth tax, are scoped in the quote.

Not always. Under article 96 of the IRPF law you do not have to file if your only income is employment income up to EUR 22,000 from one payer (EUR 15,876 if a second and further payers paid you more than EUR 1,500), plus small amounts of savings income within set limits. You must file if you were registered as self-employed (autonomo) at any point in the year. A tax specialist confirms your position.

Spanish residence is tested for each calendar year (LIRPF art. 9). If you spend more than 183 days in Spain in the year you arrive, or meet another residence test, you are resident for that whole year and file a resident return for it. A tax treaty with your previous country can change the result, so a specialist confirms it.

Some non-residents do. Non-residents from outside the EU (and from EEA states without tax-information exchange) must appoint a Spanish-resident representative when they operate through a permanent establishment, in certain other cases set by law, or when the Tax Agency requires one given the amount and type of their income; residents of non-cooperative jurisdictions who hold Spanish assets must also appoint one (TRLIRNR art. 10). Not appointing one is a EUR 2,000 fine, or EUR 6,000 for residents of jurisdictions without effective tax-information exchange.