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: info@limitconsulting.com : +34 951 087 937
Limit ConsultingLimit Consulting Limit ConsultingLimit Consulting
  • Starting a Business
  • Tax
  • Social Security
  • Employing

Who is obliged to file a tax return for 2024 tax year?

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.


File 2024 Income Tax Return



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