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Guide: How to file your Spanish tax returns for 2023 

Taxpayers have from April 3 to July 1 to submit their annual declaration

An Agència Tributària tax office in Barcelona
An Agència Tributària tax office in Barcelona / Aina Martí
Catalan News

Catalan News | @catalannews | Barcelona

April 3, 2024 04:53 PM

April 3, 2024 04:53 PM

April 3 marks the beginning of Spain's tax returns campaign. Taxpayers have until July 1 to submit their annual declaration for 2023 to the Tax Agency (Agencia Tributaria). 

It can be a confusing process, especially for people new to the system or where there is a language barrier. 

To help, here is the Catalan News guide to submitting your tax returns. 

Who has to file tax returns? 

The first thing to figure out is whether you have to file taxes in Spain. 

Anyone who lives in Spain for more than 183 days a year is considered a tax resident. 

In general, those who earn over €22,000 gross per year from one source of income, or over €15,000 per year from more than one source of income, are obliged to submit a tax return. 

For the first time, all self-employed must submit their tax returns, no matter how much they have earned. 

Recipients of the targeted basic income (IMV) also have to file taxes, although they may not have to pay anything. 

More information on who is exempt from paying income and wealth taxes in Spain can be found here

The Tax Agency recommends that even in cases where individuals are exempt from paying taxes, they review the draft tax return online, as in some cases they may be entitled to a tax refund. 

Where and when can tax returns be filed? 

Tax returns can be filed online from April 3 until July 1. 

From May 7, tax returns can be filed over the phone. Appointments can be booked from April 29 until June 28. 

From June 3, tax returns can be filed in person at an Agencia Tributaria office. Appointments can be booked from May 29 until June 28. 

Appointments can be made via the Agencia Tributaria's website, through the Agencia Tributaria app, or by calling any of the following numbers: 915357326, 901121224, 915530071 or 901223344. 

Consulting the draft 

The Tax Agency will have a draft tax return form for you already filled out. 

To view it on the website or app, you will need to verify your identity via an electronic certificate, reference number or cl@ve PIN. 

After revising the information, you can either go ahead and submit the draft provided, or make your own draft if changes are needed. 

Payments and refunds 

You will have to provide your bank's IBAN, which will be used whether you owe the Tax Agency money, or in the happy event that you have overpaid and are due a refund. 

If you have to pay, the total can be divided into two interest-free installments. The first 60% must be paid by July 1 and the other 40% must be paid by November 7.  

Things to watch in your 2023 tax return: childcare, electric cars, Bizum 

The tax deduction for mothers of young children has been expanded in 2023. Previously, it applied to working mothers only but now mothers who are not working are entitled to the deduction too. 

The maximum amount is €1,200 per year for each child. 

Taxpayers who purchased an electric vehicle can get a 15% discount on a maximum of €20,000. Charging points installed can also be discounted by 15% up to 4,000 euros. 

There are also deductions for costs related to works to improve energy efficiency in the home. 

Income received via Bizum must be declared if it exceeds €10,000 per year, whether that is for rent or activities carried out as someone self-employed. 

The Tax Agency has said that this year it will be looking more closely at Bizum earnings, as well as the purchase and sale of cryptocurrencies

In fact, for the first time, people who have cryptocurrencies abroad with a value of more than €50,000 have to declare it specifically. 

In Catalonia, people under 32 can apply a deduction on their rent of 10%, with a limit of €300. People who are unemployed, disabled or widowed can also benefit from this bonus, which will not appear in the Tax Agency's draft as it is not a Spain-wide measure.