Any worker, self-employed or employed, retired person and, in short, any person who, as a tax resident* in Spain, has received income of any kind during the calendar year 2024, must go through this procedure, as long as they comply with certain scales shown below.

General Filing Obligations

A tax return must be filed by any tax resident in Spain who has received income of any kind during the 2024 calendar year if they meet the following conditions:

• If total annual income exceeds €22,000 from a single employer who has withheld taxes.
• If income comes from multiple employers and exceeds €15,876 provided the second employer has paid more than €1,500.
• If self-employed (autónomo), a tax return is mandatory regardless of income level.
• If receiving savings income (bank interest, dividends, etc.) exceeding €1,600.
• If receiving the Minimum Vital Income (Ingreso Mínimo Vital), even if no taxes are due.
• If gains were obtained from the sale of property, stocks, or other assets.
• If eligible for tax deductions or credits, it may be beneficial to file even if not mandatory, as it may result in a refund.

Who is Exempt from Filing?

Individuals are not required to file a tax return if:

• Their total income is below €22,000 from a single payer.
• They have two or more payers but total income does not exceed €15,876
• They earn less than €1,600 from interest, dividends, or savings.
• They have not engaged in taxable financial or real estate transactions.

Even if filing is not required, it is recommended to check tax information, as in some cases, a refund might be due.

Consequences of Not Filing When Required

Failure to file a tax return when required can result in penalties:

• If the return shows tax due and is not submitted, fines can range from 50% to 150% of the owed amount.
• If the return was supposed to generate a refund but is not filed, the taxpayer will not receive the refund but will not face fines.
• If filed late, penalties range from 5% to 20% depending on the delay, with lower penalties if submitted voluntarily before a formal request from the tax authorities.

Final Advice

If you are unsure whether you need to file a tax return, it is advisable to review your tax summary (borrador de la declaración) on the Agencia Tributaria website or consult a tax professional to avoid potential issues with the Spanish tax authorities.

*If you have lived in Spain for more than 182 days during a calendar year, you are generally considered to be resident for tax purposes. Other situations may apply depending on the tax treaty between Spain and your home country.