Income Tax for 2016, Declaración de la Renta in Spain

The annual income tax return for Spain has to be filed before June 30, 2017. You must declare all income received in the year of 2016.

Persons who owe a payment and who want the Revenue Office to charge the tax amount to a bank account must file their income tax return online before June 25, 2017.

This year, pre-calculated tax return forms, so-called BORRADORES, are made available online for all tax payers. Theoretically, they only have to be confirmed. However, be careful! These forms are often incomplete. For example, they do not include any income you may have earned abroad or income from self-employment in Spain. In the last analysis, the completeness and accuracy of the data is the tax payer's responsibility.

Uninex Service would be glad to help with the filing of income tax returns. We will gladly tell you what documents are relevant for this if you contact us by email under renta@uninex.eu.

Everyone is obligated to file a tax return in Spain whose income exceeds the following limits:

1. In case of employment income (and also pension income) of more than € 22,000.00 per year
   
   1. persons who generally receive more than € 22,000.00 per year from only one employer, for which income tax was paid in Spain:
   2. persons who received more than € 22,000.00 from more than one employer if the second and further payments are not higher than € 1,500.00, and if income tax was withheld in Spain;
   3. persons who only receive pension payments exceeding € 22,000.00 under the Spanish social insurance system which are subject to income tax in Spain;
2. In case of employment income (also pensions) of more than € 12,000.00
   
   1. persons who receive income above € 12,000.00 for which no income tax is withheld in Spain (such as foreign pensions):
   2. persons who receive support (alimony) payments:
   3. persons who receive several payments, where the second and third payments exceed a limit of € 1,500.00 annually.
3. Capital gains and gains from asset disposals are always taxable,
   
   1. but if taxes for capital gains and gains from asset disposals were already withheld in Spain, only after a total limit of € 1,600.00.
4. Attribution of calculatory income from real estate, treasury bills and subsidies for the purchase of social housing units or of real estate at an estimated value of over € 1000.00 annually.

To meet all tax obligations in Spain we recommend that you seek professional advice.

In a personal discussion with us, it can be individually clarified whether a tax return must be filed or not. It is often useful for persons to file a tax return even if they are below the above values. For example, income tax withheld can only be refunded if a tax return has been filed. To make an appointment for consultation, you can reach us under telephone number +34 928 826691 from Monday to Friday between 8:30 a.m. and 2 p.m.