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Tax return Spain: The Renta step by step

Anyone – German, Austrian or Swiss – who relocates the centre of their life to Mallorca or mainland Spain cannot avoid the Spanish tax return – the "Renta", officially known as the Declaración de la Renta (Modelo 100). Unlike with the German tax office, in Spain you won't receive a reminder or an invoice: the so-called Holschuld (obligation to obtain information yourself) applies. Anyone who misses the deadline or fails to declare foreign assets risks late-filing surcharges and penalty interest. In this guide, we show you step by step how to find out whether you are tax resident, which deadlines apply for the 2026 tax return in Spain, how the Modelo 100 works, and what self-employed people (autónomos) and non-residents additionally need to bear in mind.

Spanish tax return 2026: Renta step by step

Unsure whether you're liable for tax in Spain at all, or how to correctly declare your worldwide income?

Resident or non-resident? The 183-day rule decides

Before you start thinking about forms and deadlines, you need to clarify your tax status. Spanish tax law (Art. 9 Ley 35/2006) draws a strict distinction between those who are tax resident (residents) and non-residents – and these criteria apply regardless of whether you are registered as a resident with the immigration authorities or not. It is enough for one of the following criteria to be met.

Criterion What it means
183-day rule You spend more than 183 days in the calendar year on Spanish soil (counted together even with interruptions)
Centre of economic interests Your main field of activity or the core of your economic interests lies in Spain
Centre of family life Spouse and/or minor children have their habitual residence in Spain (rebuttable presumption)

Careful:Even if you only own a holiday property and don't rent it out, you are still liable for tax as a non-resident – via the non-resident tax. Many owners are unaware of this and fall straight into this trap.

You can find more on the exact calculation of days of stay in our guide to the 90/180-day rule as well as in our basic article on Residencia.

Who has to file the Renta for 2025/2026?

As a tax resident, you must in principle declare your worldwide income in Spain – including German pensions, rental income from Germany, dividends and investment income. At the same time, the double taxation agreement between Germany and Spain applies, so that income is not taxed twice. Non-residents, on the other hand, generally only pay tax in Spain on income earned there, for example from renting out or personal use of a property.

Status What is taxed Form
Resident (>183 days) Worldwide income (Germany + Spain) Modelo 100
Non-resident with property Rental income or personal use Modelo 210
Resident with foreign assets >50,000 € Reporting obligation (no tax amount) Modelo 720
Self-employed (Autónomos) Business income + IVA Modelo 100 + Modelo 303

The key deadlines for 2026 at a glance

The deadlines of the Spanish tax campaign are final and – unlike in Germany – are generally not extended on an individual basis. Anyone who files late risks automatic late-filing surcharges.

Timeline of Spanish tax deadlines 2026: Modelo 720, Wealth Tax, IRPF, IVA and Modelo 210.
Tax / Form Deadline 2026 Applies to
IRPF – Income Tax (Modelo 100), tax year 2025 until 30 June 2026 Tax residents
Wealth Tax (Modelo 714), tax year 2025 3 April to 30 June 2026 Residents and non-residents with assets in Spain
Modelo 720 – Reporting of foreign assets >50,000 € until 31 March Tax residents
Modelo 210 – Non-resident tax (personal use) until 31 December Non-residents with property in Spain
Modelo 303 – VAT (IVA) quarterly Self-employed (Autónomos)

Note: Anyone who hasn't yet taken action should do so now – the deadline of 30 June 2026 for the Renta 2025 is final and cannot be extended.

Details on the reporting obligation for foreign assets can be found in the guide on Modelo 720, information for property owners without residency in the article on Nichtresidentensteuer Spanien.

Modelo 100 Step by Step: How to Proceed

  1. Check your tax liability. Use the 183-day rule and the other criteria to determine whether you count as a resident or non-resident.
  2. Gather your documents. These include Spanish and German proof of income, pension statements, rental agreements, bank statements and, if applicable, evidence of deductible expenses.
  3. Obtain access credentials. To file via the AEAT platform, you'll need a Cl@ve-PIN or a Certificado Digital.
  4. Check the pre-filled draft (Borrador). The Agencia Tributaria provides a draft in many cases – but it is rarely complete, particularly when it comes to foreign income.
  5. Add worldwide income and apply the DBA. Foreign income must be added and, where in doubt, credited according to the double taxation agreement.
  6. Submit the Modelo 100 and complete it by 30 June 2026. In the case of additional payment, instalment payment in two parts is also possible under certain conditions.

It's best to set up digital access to the tax authority early on – more on this in the guide on Certificado Digital & Cl@ve.

Worldwide Income and the Double Taxation Agreement

The most common misconception among German expats: "I already pay tax in Germany on my pension or rental income." As a Spanish tax resident, you must nevertheless declare your worldwide income in the Renta – the double taxation agreement between Germany and Spain merely prevents the same income from being taxed twice, but does not replace the obligation to declare it. Correctly applying the agreement is particularly complex for German pensions, as different rules apply depending on the type of pension (statutory pension, civil servant pension, company pension).

Note: We explain in detail how German pensions are specifically taxed in Spain in the guide Deutsche Rente in Spanien versteuern.

New for 2025/2026: What's Changing with the Renta

Spanish tax law was amended for the 2025 tax year by several laws, in particular by Ley 7/2024, Real Decreto-ley 3/2025 and Real Decreto-ley 2/2026 of 3 February 2026. Two changes are particularly relevant for private individuals.

Change Details
New tax relief for low earners Relief of up to €340 for gross annual salaries up to €16,576; this reduces gradually up to €18,276; additional income must not exceed €6,500 (Art. 80 bis LIRPF)
Higher tax rate on capital income Interest, dividends and capital gains above €300,000 are taxed at an increased rate

In addition, the Supreme Court ruled in judgment 1402/2025 that non-residents with assets in Spain may also make use of the combined ceiling on IRPF and Wealth Tax (Art. 31.1 LIP, limiting the tax base to a maximum of 60%) – until now, this benefit had effectively been reserved for residents only. Since 3 November 2025, equal treatment applies here, which can lead to noticeable tax savings.

Wealth Tax: who is affected?

In addition to income tax, depending on your assets, you may also need to file a Wealth Tax return (Modelo 714). For the 2025 tax year, this runs from 3 April to 30 June 2026 and applies to both residents and non-residents with assets in Spain, provided the respective tax-free allowances are exceeded. In light of the ruling mentioned above, it is now worthwhile for many non-residents to recalculate their previous tax burden.

Self-employed (Autónomos): IRPF and VAT

If you work as an autónomo in Mallorca, separate rules apply to you in addition to the Renta. The income tax return for 2025 must likewise be submitted by 30 June 2026, regardless of whether you also have rental income or capital gains – it is worth taking a careful look at all types of income together.

Many everyday business expenses are tax-deductible, including:

  • Travel costs
  • Office supplies
  • Mobile phone contracts used for business purposes
  • Professional literature

In each case, the requirement is that the business connection can be clearly demonstrated.

Please note – VAT exemption not yet in force:EU Directive 2020/285 was intended to allow micro-businesses with an annual turnover below €85,000 to be exempt from VAT liability from 1 January 2025. Spain has not yet transposed this directive and has missed the EU deadline – the European Commission has therefore taken Spain to the European Court of Justice. Until further notice, as an autónomo you must continue to charge IVA and file quarterly returns via Modelo 303. At best, the new rules might come into force from 2027, but with further delays in the parliamentary process, 2028 is realistically more likely.

You can find everything about ongoing bookkeeping and quarterly filings in our guide Modelo 303 & 130.

Non-residents: Modelo 210 and Modelo 720

If you own a property in Spain without being tax-resident there, you must file an annual non-resident tax return via Modelo 210, regardless of whether the property is rented out – the deadline for this is 31 December. If, on the other hand, you are a resident and hold assets abroad (accounts, property, securities) totalling more than €50,000, you are additionally subject to the reporting obligation via Modelo 720, with a deadline of 31 March.

Form Target group Deadline
Modelo 210 Non-residents with property ownership in Spain 31 December
Modelo 720 Residents with foreign assets >€50,000 31 March

Most common mistakes in the Spanish tax return

  • The belief that no tax is owed without renting out the property. Even purely personal use of a property as a non-resident is subject to tax.
  • Missing Cl@ve/Certificado Digital. Without digital access, submission is unnecessarily delayed.
  • Forgetting foreign income. German pensions, rental income and capital gains must be fully declared as a resident.
  • Overlooking Modelo 720. The reporting obligation for foreign assets is independent of the actual tax return and has its own, earlier deadline.
  • Missed deadlines. Since there is no reminder from the authority (obligation to act on one's own initiative), being late automatically leads to surcharges.

What happens after submission?

After submitting the Modelo 100, the Agencia Tributaria reviews your details. In the case of refunds, payment is usually made automatically to the specified account; for additional payments, instalment payment in two parts is possible under certain conditions. Keep all receipts and proof of submission for several years, in case the authority raises queries or initiates an audit.

Checklist: Tax return Spain 2026

  • Tax status clarified (resident vs. non-resident)
  • Cl@ve PIN or Certificado Digital set up
  • All proof of income (Spain + abroad) gathered
  • Double taxation agreement for pensions/rentals checked
  • Modelo 720 completed by 31 March (if foreign assets >€50,000)
  • Modelo 100 submitted by 30 June 2026
  • For autónomo status: don't forget quarterly Modelo 303
  • Wealth Tax (Modelo 714) checked, if relevant

Conclusion

The Spanish tax return is no bureaucratic formality, but above all requires one thing: acting in good time. Anyone who clarifies their tax status via the 183-day rule, gathers their documents early and keeps an eye on the deadlines of 30 June 2026 (Renta) and 31 March (Modelo 720) avoids the most common and most costly mistakes. Especially with cross-border income such as German pensions or capital gains, it is worth working with an experienced, German-speaking tax adviser on the ground – the finer points of the double taxation agreement and the most recent legislative changes are barely fully comprehensible for laypeople.

Official sources

By when do I need to submit the Renta 2025 in Spain?
The income tax return (Modelo 100) for the 2025 tax year must be submitted by 30 June 2026 at the latest. This deadline is final and is generally not extended.
From when am I considered a tax resident in Spain?
You are considered tax resident if you spend more than 183 days in the calendar year in Spain, if your economic centre of interests is in Spain, or if your family (spouse, minor children) has their residence there. Meeting just one of these criteria is sufficient.
Do I have to pay tax on my German pension in Spain?
As a Spanish tax resident, you must declare your worldwide income, which generally includes German pensions as well. The double taxation agreement between Germany and Spain regulates how double taxation is avoided in this case.
What happens if I don't rent out my holiday property in Spain?
Even in the case of purely private use, non-residents with property in Spain are liable for tax and must pay an annual tax via Modelo 210, with a deadline of 31 December.
What is Modelo 720 and who has to submit it?
Modelo 720 is a reporting obligation (not a tax form in the strict sense) for tax residents with foreign assets exceeding €50,000, such as accounts, property or securities held abroad. The deadline ends on 31 March.
Do self-employed people (autónomos) also have to pay VAT?
Yes. Since Spain has not yet implemented the EU small business scheme, autónomos still have to charge IVA and file quarterly returns via Modelo 303.
What happens if I miss the tax return deadline?
Since there is no reminder from the authorities in Spain (it is your own responsibility to act), a late submission automatically leads to late-payment surcharges and, where applicable, default interest.
Does the wealth tax also affect me as a non-resident?
Yes, provided your assets in Spain exceed the applicable allowances. Following a ruling by the Supreme Court (1402/2025), non-residents have also been able to use the same IRPF-IP ceiling as residents since 3 November 2025.