Do I have to file a Spanish income tax return?

Checked on 2026-10-25

If you are tax resident in Spain, you must file unless your income stays within the legal limits: for example, up to €22,000 a year of salary from one payer, plus up to €1,600 of interest, dividends and gains taxed at source. Anyone registered as self-employed at any time in the year must file.

Key facts

What	The law says	Source
General rule	Taxpayers must file, within the limits and conditions set by regulation	Ley 35/2006, art. 96.1
Salary from one payer	No return up to €22,000 a year	Ley 35/2006, art. 96.2.a
Salary from several payers	€22,000 still applies if the second and later payers together paid no more than €1,500; otherwise the limit is €15,876	Ley 35/2006, art. 96.3.a
Other cases with the €15,876 limit	Maintenance payments from a spouse or child-support annuities (other than exempt ones); a payer not obliged to withhold; employment income subject to a fixed withholding rate	Ley 35/2006, art. 96.3.b–d
Interest, dividends and gains taxed at source	Joint limit of €1,600 a year	Ley 35/2006, art. 96.2.b
Imputed real estate income, untaxed Treasury bill income, some public aid	Joint limit of €1,000 a year	Ley 35/2006, art. 96.2.c
Very small income	No return in any case for employment, capital and business income and gains up to €1,000 a year jointly, with losses under €500	Ley 35/2006, art. 96.2
Self-employed	Must file if registered in the self-employed (RETA) or sea workers’ Social Security scheme at any time in the year	Ley 35/2006, art. 96.2
Always file	Taxpayers entitled to the international double taxation deduction, or making contributions to pension plans and similar schemes that reduce the tax base	Ley 35/2006, art. 96.4; RD 439/2007, art. 61.1

How the limits work

The law says these limits apply to taxpayers whose income comes exclusively from the listed sources, filing individually or jointly.

The €22,000 and €15,876 limits are on gross employment income (rendimientos íntegros del trabajo).

A note on the €15,876 figure

The consolidated law (art. 96.3) sets the lower employment income limit at €15,876. The consolidated regulation (RD 439/2007, art. 61.3.A.2º) still shows €15,000 for the same cases.

Getting a refund

Where you are obliged to file, the regulation says you need to file to ask for a refund of tax withheld or paid on account (RD 439/2007, art. 61.4).

When you become resident: see the page on the 183-day rule (Ley 35/2006, art. 9).
When the return is due: see the page on the filing deadline.

Sources

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.