Filing your tax returns in Spain: the expat's guide to the boxes you have to check on the IRPF income tax

File your tax returns in Spain in 2019 / Gtres
File your tax returns in Spain in 2019 / Gtres
11 April 2019, Redaction

Taxpayers in Spain can already consult their tax data online or on the Agencia Tributaria app for the Spanish tax office, and as of 2nd April 2019 have been able to file their 2018 IRPF tax returns.

You can only file your tax returns in Spain online for the next month and a half, according to the official calendar, because the in-person service in the offices doesn’t start until 14th May. Your Spanish tax returns for the 2018 tax year must be submitted before 30th June 2019. This year there will be new features for some specific tax groups, such as large families and those with low incomes.

Remember that the draft tax return is a proposed tax statement that the Spanish Treasury makes using data it receives from third parties, such as the bank where the taxpayer has their accounts or mortgage, the company where they work or a charity they volunteer for. However, there are other data such as civil status, domicile or the payment of union dues that, by law, do not automatically get conveyed to the Hacienda. It is precisely this information that must be reviewed, verified and corrected if necessary before filing the income tax return, known as Impuesto sobre la Renta de Personas Físicas or IRPF in Spain.

These are the sections of your Spanish income tax form which you should check thoroughly:

  1. Personal data: The Tax and Customs Administration in Spain insists that, as well as financial data, the personal data must also be reviewed, including date of birth, NIF and tax domicile.
  2. Family data: If you have had a child in 2018 or your personal and family circumstances have changed (for example, you got married), you must enter it in this section. Also, if you are entitled to the maternity deduction (boxes 611 to 613), you should check that you’ve included this, as well as if you’re entitled to any of the family deductions for disabled relatives (boxes 623-624 and 636-637), large families with more than 3 children (boxes 660 and 661) or for non-legally separated spouses with disabilities (box 662).
  3. Autonomic deductions: If you are entitled to a special tax deduction depending on the autonomous community where you live and it doesn’t appear in the draft tax return, you can enter it in the boxes corresponding to your autonomous community.
  4. Deduction for investment in a main residence: If you are entitled to the application of the transitional regime (that is, if you bought your home or contributed a certain sum towards its construction before 1st January 2013), you must verify that the information on the mortgage loans that appear in your tax data is correct. You can check this in boxes 547 and 548.
  5. Deduction for renting a main residence: If you signed the rental contract before 1st January 2015 and you meet the conditions making you eligible for the deduction, you must register it in boxes 562 and 563.
  6. Trade union dues and charitable donations: If you pay contributions towards a labour union, you must include them in box 14, because you may be eligible to receive a tax deduction on your union fees in Spain. In the case of donations to charities, the boxes you should check are 552 and 553.
  7. Pension plans: If you’re paying towards a pension scheme, you must check that this appears and is correct. There are several boxes related to pensions, although as a general rule you should check box 478.
  8. Information on properties and their cadastral reference: To check that this information is correct, you can either look at your tax statement for the Spanish Property Tax (the famous Impuesto sobre Bienes Inmuebles or IBI), call the Cadastre (+34 902 37 36 35) or access the Cadastre website. The boxes to check are numbers 62 to 66 (concerning information on the property percentages and its use), 67 (location) and 68 (cadastral reference).

What should I do if there is info missing from my Spanish tax return form?

The income tax guidebook prepared each year by the Spanish Tax Agency reminds us that "if any details are missing, the taxpayer must modify the previous calculations to add it. The modification is very simple."

The change must be made through Renta Web, the online tool for filing tax returns in Spain, or if it is a change that can be made over the telephone, by calling the Taxpayer Service Office (Monday to Friday from 9 a.m. to 9 p.m. on +34 901 20 03 45 or +34 915 35 68 13), provided that it is one of the following incomes subject to telephone assistance: income from work, income from movable assets, imputation of real estate income, regime for the attribution of income (real estate and movable capital) or capital gains and losses (from holdings in collective investment institutions with retention or those not derived from transfers).

You can also make an appointment to be seen at your local tax office on or after 14th May. To do so, you will need to make an appointment in advance on the internet or by calling +34 901 22 33 44 or +34 91 553 00 71 (Monday to Friday from 9 a.m. to 7 p.m.), between 9th May and 28th June.

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