Not everyone has to file a Spanish income tax return. It depends on how much you earn, who pays you and what type of income you have. This guide summarises the limits published by the Spanish Tax Agency (Agencia Tributaria) for the 2025 tax year, the latest campaign to close.
The limits can change from one tax year to the next. Before the next campaign, check the current figures on the Tax Agency’s website.
Who this guide is for
It applies to people who are tax resident in Spain. In simple terms, you are generally considered resident if you spend more than 183 days in Spain in a calendar year or if your main centre of economic interests is in Spain; there are other tests and special cases, so check with the Tax Agency if you are unsure. People who are not resident but earn income in Spain are generally taxed under a separate regime (the non-resident income tax) and use different forms, which this guide does not cover.
When the return is filed
The latest campaign, for the 2025 tax year, could be filed online from 8 April 2026 and the deadline ended on 30 June, with bank direct debit possible until 25 June. The campaign repeats every spring, so the next one will cover your 2026 income.
Income limits below which you are not obliged to file
| Type of income | Annual limit |
|---|---|
| Employment income (including pensions), general case | €22,000 |
| Employment income in the special cases in the next table | €15,876 |
| Investment income and capital gains subject to withholding | €1,600 combined |
| Imputed property income, Treasury bills and public grants | €1,000 combined |
| A mix of employment, investment, business income and capital gains | €1,000 combined |
These limits are not increased for joint filing, and exempt income does not count.
When the limit falls to €15,876
The most common cases are these:
- You have more than one payer, and what you receive from the second and later payers exceeds 1,500 euros a year.
- You receive compensatory maintenance from a spouse, or non-exempt child maintenance payments.
- Your payer is not obliged to withhold tax from you.
- Your income is subject to a fixed withholding rate, as happens with company directors or with courses and lectures.
If you have more than one payer but the second and later ones add up to 1,500 euros or less, the limit stays at 22,000 euros.
Examples
- Ana earns 20,000 euros from a single employer. She is below 22,000, so in principle she is not obliged to file.
- Luis earns 18,000 euros from one employer and 2,500 from another. The second payer exceeds 1,500 euros, so the limit is 15,876 and, with 20,500 euros in total, he is obliged to file.
- Marta earns 19,000 euros from one employer and 1,200 from another. The second payer does not exceed 1,500 euros, so the limit is 22,000 and, with 20,200 euros in total, she is not obliged to file.
Obliged to file in any case
Even if you earn little, you must file if:
- You are or have been registered as self-employed (RETA or the Maritime Regime).
- You are entitled to certain deductions or reductions of the tax base, such as those for pension plans.
- You receive the minimum living income (ingreso mínimo vital), you and your household.
If you are not obliged, is it worth filing?
If you want the Tax Agency to refund tax withheld, for example because too much was withheld, or to apply a deduction, you will have to file. With the Tax Agency’s draft return you can check in a few minutes whether you are due a refund.
Basque Country and Navarre
If you live in the Basque Country or Navarre, you pay income tax to your regional (foral) tax authority under its own rules and limits, which differ from those in this guide.
What to have ready before you file
Whether you file because you must or because you expect a refund, preparing the information first saves time:
- Your tax identification details and, if you have them, those of your spouse and dependants.
- The income statements you received, such as the data from your employer and any other payers.
- Bank interest and other investment income, if any.
- Property information, such as rental income or the sale of assets.
- Documents that justify deductions, such as receipts for donations or contributions to pension plans.
The Agencia Tributaria offers its online Renta WEB service, where you can see your tax data and a draft. Always check the draft against your own records before confirming it: it does not necessarily contain everything.
Common mistakes
- Assuming that you are not obliged to file because your employer withholds tax. The obligation depends on the thresholds above.
- Having several payers and forgetting that the limit may be lower.
- Missing the deadline. Check the dates of the campaign each year.
- Not filing when a refund is possible. A refund is only paid if you request it by filing.
- Not keeping a copy of the return and the supporting documents.
Frequently asked questions
Do I have to file if I only earned money for part of the year?
The limits refer to the income of the tax year, not to the months worked. Add up what you received in the year and compare it with the limit that applies to you.
Does the return have to be filed by everyone who is self-employed?
If you are or have been registered as self-employed in the year, you must file, whatever you earned.
Where do I check the current figures?
On the Tax Agency’s website: the practical manual for each tax year lists the limits and the campaign dates.
Sources
- Agencia Tributaria: who must file the IRPF return (2025)
- Público: key dates of the 2026 income tax campaign (in Spanish)
This article is for information and education only. It is not personalised financial, tax or legal advice: for an important decision, consult a qualified professional. Last reviewed: October 2026.