The Spanish Government has released the calendar of dates that apply to the 2022/2023 income tax return campaign, commonly known as the "Declaración de la renta". Residents in Spain are obliged to declare their income, and income tax is known as "Renta de las Personas Fisicas" (IRPF). This is everything you need to know about the income tax return in Spain in 2023 for the year 2022, including key dates and useful information.
Income tax in Spain
IRPF income tax in Spain applies to residents in Spain who meet the following requirements:
- those who spend more than 183 days per calendar year in Spain.
- those who have business or economic interests located within Spanish territory.
- those with a spouse or dependent children who are Spanish tax residents.
Income tax in Spain for non-residents
When it comes to non-residents living in Spain and paying tax, things are different. Non-resident taxpayers in Spain are only taxed on income earned in Spain. A flat rate of 24% is applied to this income, while capital gains, for example, and other investment income is taxed at 19%.
When is the 2022 income tax return in Spain?
The 2022 income tax campaign, which will be filed in 2023, will start on 11th April, the date from which taxpayers can begin to file their returns online, in accordance with the Tax Agency's taxpayer calendar.
This year's Income Tax Campaign, which corresponds to the income obtained in 2022, will run from 1st to 30th June in the standard way in person, but from 11th April, the first income tax returns can already be filed online, a means that nine out of every ten taxpayers in Spain already use.
Likewise, from 5th May until 30th June 2023, Spanish tax returns can also be filed by telephone, and between 1st and 30th June, coinciding with the ordinary period of the Campaign, taxpayers can file their returns at the Tax Agency's offices. If the tax return is payable by direct debit, the deadline is 27th June.
What are the key dates for the 2022 Income Tax Campaign?
By way of summary, these are the key dates to note on your calendar so that you do not miss the deadline:
- From 11th April to 30th June 2023: income tax returns can be filed online
- From 5th May to 30th June 2023: the tax return can be done by telephone
- From 1st to 30th June 2023: you will be able to file your tax return in person
- 27th June 2023: deadline for those who have paid by direct debit
- 29th June 2023: last day of the deadline to make an appointment
- 30th June 2023: end of the Income Tax Campaign
How to do tax returns in Spain
As mentioned above, there are several different ways to file your income tax return in Spain. Income tax returns can be filed online at the tax authority's website where in order to do so, you will need a personal digital identification certificate. You can also submit your returns in person at your local tax office during the corresponding period, or by telephone.