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Tax

Tax returns

We prepare and file tax returns for individuals: income tax for residents, non-resident income tax for those with income or property in Spain, wealth tax, and the information returns on assets and cryptocurrencies held abroad. We review your data, apply the options the law allows and keep track of the deadline for each form.

By Elena Fernández Ruiz, ICAB member no. 43871 · Updated on 14 October 2026

In brief

Who it is for
Residents of Spain, non-residents with income or property in Spain, and residents with assets or cryptocurrencies abroad.
Income tax filing period
The dates are set each year by ministerial order; 2025 income tax and wealth tax returns were filed from 8 April to 30 June 2026.
Where to file
Online, through the Tax Agency's (Agencia Tributaria) e-office.
Fees
We quote them in the first consultation (€40), with the option to pay in instalments.

What it covers

  • Income tax return for residents (form 100), when you are required to file under article 96 of the Income Tax Law or are entitled to a refund.
  • Non-resident income tax (form 210): rental income, deemed income from property not let out and gains on property sales, under the new deadlines in Order HAC/623/2026.
  • Wealth tax (form 714), if tax is payable or your assets and rights exceed €2,000,000; the Catalan Government may set its own tax-free allowance, rates and relief.
  • Temporary Solidarity Tax on Large Fortunes (form 718), extended until wealth taxation is reviewed; the 2025 return was due by 31 July 2026.
  • Assets abroad (form 720): accounts, securities and insurance, and real estate, if a category exceeds €50,000 (in later years, if it rises by more than €20,000); from 1 January to 31 March.
  • Cryptocurrencies held with custodians abroad (form 721), if their combined value at 31 December exceeds €50,000 (in later years, if it rises by more than €20,000); within the same period as form 720.
  • Correcting returns already filed: for income tax, from the 2024 tax year, by filing a corrective self-assessment (autoliquidación rectificativa).

How we help you

  1. We assess your situation

    We establish your tax residence, your income and assets in Spain and abroad, and which returns and forms apply to you.

  2. We gather the information

    We obtain your tax data and review certificates, title deeds, tenancy agreements and statements for accounts, securities or cryptocurrencies.

  3. We prepare and file

    We calculate the result, apply any reductions and deductions available and file each form on time, with the payment method you choose.

  4. Follow-up

    We respond to any requests, file corrective returns if an error comes to light and check that refunds are paid.

Frequently asked questions

Do I have to file an income tax return?

It depends on your income. For example, you need not file if you only receive employment income of up to €22,000 from one payer; the limit falls to €15,876 in certain cases, such as several payers where the second and others exceed €1,500. The self-employed must always file. Even if not required, filing may get you a refund.

I live outside Spain and own a flat here. What must I declare?

On form 210. If you let it, you declare the rent from 1 to 20 April of the following year where tax is payable (with transitional rules in 2026). If you do not, deemed income, from 1 April to 31 December of the following year. If you sell it, within the three months after the first month following the sale.

Does form 720 still exist after the 2022 European ruling?

Yes. The Court of Justice of the European Union's judgment of 27 January 2022 (C-788/19) found certain aspects of the regime contrary to EU law, and Law 5/2022 removed its specific fines. The reporting obligation remains and non-compliance is penalised under the general rules of the General Tax Law.

Legislation

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