Tax Calendar
Income Tax Return — Form 100 (Renta)
Annual personal income tax (IRPF) return — taxes all income earned by individuals resident in Spain during the year.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Income Tax Return — Form 100 (Renta)?
Form 100 (Modelo 100), known as the Renta, is the annual personal income tax (IRPF) return. It taxes all income earned during the year by individuals resident in Spain.
Taxable income includes: employment income (salaries, pensions), property rental income, investment income (dividends, interest), self-employment income, and capital gains and losses (from selling property, shares, etc.).
The AEAT provides a draft return (borrador) pre-filled with the data it holds. It is essential to review it carefully before confirming, as it may be incomplete.
Who must file?
- Individuals with employment income exceeding €22,000 from a single payer.
- Individuals with employment income exceeding €15,000 with two or more payers when the second or subsequent payers collectively exceed €1,500. The exact thresholds may be updated each campaign — consult our office to confirm those applicable for the current tax year.
- Those with investment income or capital gains exceeding €1,600.
- Self-employed workers: always required to file, with no minimum income threshold.
- Anyone wishing to claim a refund of withholdings.
Exceptions and exemptions:
- Individuals below all applicable thresholds who do not wish to claim a refund.
- Note: being below the threshold does not mean you will not get a refund — it is worth checking.
Filing deadlines
| Period | Deadline |
|---|---|
| Renta 2025 campaign opens | April 2026 (exact date published by AEAT in January) Check the exact dates at sede.agenciatributaria.gob.es or contact our office. |
| Online filing | From campaign opening to 30 June 2026 |
| Phone and in-person filing | From approximately May to 30 June (prior appointment required) |
| Amount due with direct debit | By 25 June 2026 So the charge is processed before the 30 June campaign close. |
Exact campaign start dates vary each year. Check the AEAT website or ask your adviser in January–February.
How GCT1 handles it for you
- 1 We review the AEAT draft return and compare it to your actual situation, identifying deductions the draft may have missed.
- 2 We calculate both individual and joint filing options to present the most favourable result.
- 3 We walk you through the outcome and answer any questions before confirming the return.
- 4 We file Form 100 electronically and send you the confirmation receipt.
- 5 We handle any subsequent AEAT enquiry, notification or compliance check from the campaign.
Required documentation
- ID (DNI or NIE) — and spouse's if filing jointly.
- Bank account IBAN.
- Withholding certificates from employers.
- Cadastral references for all properties; rental income and deductible expenses.
- Investment income data: dividends, interest, life insurance.
- Capital gain documents: purchase/sale deeds, share trading records.
- Deductible items: pension plan contributions, health insurance, donations, etc.
- Family situation: dependent children, disability, dependent parents over 65.
Penalties for non-compliance
- Without prior AEAT notice: 5%–20% surcharge on the amount due.
- After a formal AEAT demand: penalty of 50%–150% of the unpaid amount.
- When the result is a refund or the tax liability is nil, the penalty regime is different from that applying to underpayments. Consult our professionals for the detail applicable to your specific situation.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
GCT1 handles your Income Tax Return — Form 100 (Renta) for you
We prepare, review and file on time. Free first consultation.