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 2023, must go through this procedure, as long as they comply with certain scales shown below.
The exceptions
According to the Tax Agency, individuals who have had an income of less than 15,000 euros are not obliged to file a tax return.
This limit is 22,000 euros if there was only one payer who withheld tax.
In any case, it is advisable to consult the tax information, as the result may be negative in favour of the person, in which case Hacienda would be obliged to refund the tax paid.
Anyone who has received more than 22,000 euros from a single payer who has withheld tax, or 15,000 euros from more than one payer, is obliged to file a tax return.
Self-employed
Self-employed persons are obliged to file an annual income tax return in all cases, even if they have not exceeded the income threshold mentioned above.
Property owners too
Finally, anyone who owns property in addition to their home is also obliged to declare it, even if they have not received any income from it.
*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.