{"id":475,"date":"2026-10-14T00:10:09","date_gmt":"2026-10-13T22:10:09","guid":{"rendered":"https:\/\/ruizsogueroabogadas.com\/?page_id=475"},"modified":"2026-10-14T00:10:09","modified_gmt":"2026-10-13T22:10:09","slug":"declaraciones-fiscales","status":"publish","type":"page","link":"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/declaraciones-fiscales\/","title":{"rendered":"Tax returns"},"content":{"rendered":"<a class=\"rs rs-saltar\" href=\"#contenido\">Skip to content<\/a>\n<header class=\"rs rs-cab\">\n<div class=\"rs-cab__in\">\n<a class=\"rs-cab__logo\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; Soguero Abogadas, home\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-logo-horizontal.png\" alt=\"Ruiz &amp; Soguero Abogadas\" width=\"656\" height=\"132\"><\/a>\n<nav class=\"rs-cab__nav\" aria-label=\"Main\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/\">Lawyers<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/despacho\/\">The firm<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Contact<\/a>\n<\/nav>\n<div class=\"rs-cab__acc\">\n<nav class=\"rs-cab__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/475\" lang=\"es\" hreflang=\"es\">ES<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/475\" lang=\"en\" hreflang=\"en\" aria-current=\"true\">EN<\/a>\n<\/nav>\n<a class=\"rs-cab__cta\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\">Book a consultation<\/a>\n<button type=\"button\" class=\"rs-cab__menu\" aria-expanded=\"false\" aria-controls=\"rs-menu\" data-rs-abrir>\n<svg width=\"28\" height=\"18\" viewbox=\"0 0 28 18\" fill=\"none\" stroke=\"#5B4580\" stroke-width=\"2\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M1 2h26M1 9h26M1 16h26\"><\/path><\/svg>\n<span>Menu<\/span>\n<\/button>\n<\/div>\n<\/div>\n<\/header>\n<div class=\"rs rs-menu\" id=\"rs-menu\" role=\"dialog\" aria-modal=\"true\" aria-label=\"Menu\" hidden>\n<div class=\"rs-menu__cab\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\" aria-label=\"Ruiz &amp; 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flex-direction: column; gap: 10px; font-size: 16px\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/visado-no-lucrativo\/\">Non-lucrative residence visa<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/renovaciones-de-residencia\/\">Residence permit renewals<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/arraigo\/\">Residence through settlement (arraigo)<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/nacionalidad-espanola\/\">Spanish nationality<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/familiares-de-ciudadanos-de-la-ue\/\">Family members of EU citizens<\/a>\n<\/div>\n<\/div>\n<div style=\"border-top: 1px solid #E4DFD7; padding-top: 24px; font-size: 15px; line-height: 1.6; color: #4A4552\">\n<p class=\"rs-etq\" style=\"margin-bottom: 10px\">Barcelona office<\/p>\n<p style=\"margin: 0\">C\/ Rosell\u00f3n 372, 2\u00ba 4\u00aa \u00b7 08025 Barcelona<\/p>\n<p style=\"margin: 0\"><a href=\"tel:+34652369159\">+34 652 369 159<\/a> \u00b7 <a href=\"tel:+34623046195\">+34 623 046 195<\/a><\/p>\n<p style=\"margin: 0\"><a href=\"mailto:info@ruizsogueroabogadas.com\">info@ruizsogueroabogadas.com<\/a><\/p>\n<\/div>\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"align-self: flex-start; display: inline-flex; align-items: center; min-height: 50px; padding: 0 24px; background: #2A2433; color: #FFFFFF; font-size: 15px; font-weight: 700\">Book your first consultation<\/a>\n<nav class=\"rs-menu__idioma\" aria-label=\"Idioma \/ Language\" data-no-translation style=\"display: flex; gap: 18px; font-size: 13px; letter-spacing: 0.08em\">\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/475\" lang=\"es\" hreflang=\"es\" style=\"font-weight: 700\">ESPA\u00d1OL<\/a>\n<a href=\"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/pages\/475\" lang=\"en\" hreflang=\"en\" aria-current=\"true\" style=\"font-weight: 700\">ENGLISH<\/a>\n<\/nav>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<section class=\"rs\" id=\"contenido\" aria-labelledby=\"titulo\" style=\"background: #F3F0EB; border-bottom: 1px solid #E4DFD7\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 48px clamp(20px, 4vw, 40px) 60px\">\n<nav aria-label=\"Breadcrumb\" style=\"font-size: 13px; color: #5F5A66\"><a href=\"https:\/\/ruizsogueroabogadas.com\/en\/\">Home<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/\">Practice areas<\/a> <span aria-hidden=\"true\">\/<\/span> <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/areas-de-practica\/#fiscal\">Tax<\/a><\/nav>\n<p style=\"margin: 26px 0 12px; font-size: 12px; font-weight: 700; letter-spacing: 0.16em; text-transform: uppercase; color: #5B4580\">Tax<\/p>\n<div style=\"display: flex; flex-wrap: wrap; align-items: center; gap: 16px 32px\">\n<h1 id=\"titulo\" style=\"margin: 0; max-width: 860px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: clamp(40px, 4.6vw, 64px); line-height: 1.04; color: #2A2433\">Tax returns<\/h1>\n<span aria-hidden=\"true\" style=\"flex: 1 1 100px; height: 2px; background: #C9B8E8\"><\/span>\n<\/div>\n<p style=\"max-width: 780px; margin: 24px 0 18px; font-size: 19px; line-height: 1.6; color: #3E3946\">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.<\/p>\n<p style=\"margin: 0; font-size: 14px; color: #5F5A66\">By <a href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"font-weight: 600; color: #5B4580\">Elena Fern\u00e1ndez Ruiz<\/a>, ICAB member no. 43871 \u00b7 Updated on 14 October 2026<\/p>\n<\/div>\n<\/section>\n\n\n\n<section class=\"rs\" style=\"background: #FFFFFF\">\n<div style=\"max-width: 1200px; margin: 0 auto; padding: 56px clamp(20px, 4vw, 40px) 88px; display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-start\">\n<article style=\"flex: 2 1 620px; min-width: 0; display: flex; flex-direction: column; gap: 52px\">\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">In brief<\/h2>\n<dl style=\"margin: 0; display: flex; flex-wrap: wrap; border-top: 1px solid #E4DFD7\">\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Who it is for<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Residents of Spain, non-residents with income or property in Spain, and residents with assets or cryptocurrencies abroad.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Income tax filing period<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">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.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Where to file<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">Online, through the Tax Agency's (Agencia Tributaria) e-office.<\/dd>\n<\/div>\n<div style=\"flex: 1 1 280px; padding: 18px 20px 18px 0; border-bottom: 1px solid #E4DFD7\">\n<dt style=\"font-size: 12px; font-weight: 700; letter-spacing: 0.12em; text-transform: uppercase; color: #5B4580\">Fees<\/dt>\n<dd style=\"margin: 6px 0 0; font-size: 16px; line-height: 1.5\">We quote them in the first consultation (\u20ac40), with the option to pay in instalments.<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 18px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">What it covers<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column; gap: 14px\">\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>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.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>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.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Wealth tax (form 714), if tax is payable or your assets and rights exceed \u20ac2,000,000; the Catalan Government may set its own tax-free allowance, rates and relief.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Temporary Solidarity Tax on Large Fortunes (form 718), extended until wealth taxation is reviewed; the 2025 return was due by 31 July 2026.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Assets abroad (form 720): accounts, securities and insurance, and real estate, if a category exceeds \u20ac50,000 (in later years, if it rises by more than \u20ac20,000); from 1 January to 31 March.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Cryptocurrencies held with custodians abroad (form 721), if their combined value at 31 December exceeds \u20ac50,000 (in later years, if it rises by more than \u20ac20,000); within the same period as form 720.<\/li>\n<li style=\"display: flex; gap: 14px; font-size: 16px; line-height: 1.6\"><span aria-hidden=\"true\" style=\"flex: 0 0 auto; width: 8px; height: 8px; margin-top: 9px; background: #9F86C9\"><\/span>Correcting returns already filed: for income tax, from the 2024 tax year, by filing a corrective self-assessment (autoliquidaci\u00f3n rectificativa).<\/li>\n<\/ul>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 22px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">How we help you<\/h2>\n<ol style=\"margin: 0; padding: 0; list-style: none; display: flex; flex-direction: column\">\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">1<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We assess your situation<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We establish your tax residence, your income and assets in Spain and abroad, and which returns and forms apply to you.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">2<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We gather the information<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We obtain your tax data and review certificates, title deeds, tenancy agreements and statements for accounts, securities or cryptocurrencies.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">3<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">We prepare and file<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We calculate the result, apply any reductions and deductions available and file each form on time, with the payment method you choose.<\/p><\/div>\n<\/li>\n<li style=\"display: flex; gap: 22px; padding: 18px 0; border-top: 1px solid #E4DFD7; border-bottom: 1px solid #E4DFD7\">\n<span aria-hidden=\"true\" style=\"flex: 0 0 40px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 30px; line-height: 1; color: #9F86C9\">4<\/span>\n<div><h3 style=\"margin: 0 0 4px; font-size: 17px; font-weight: 600\">Follow-up<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6; color: #5F5A66\">We respond to any requests, file corrective returns if an error comes to light and check that refunds are paid.<\/p><\/div>\n<\/li>\n<\/ol>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 12px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 34px; line-height: 1.1; color: #2A2433\">Frequently asked questions<\/h2>\n<div style=\"border-top: 1px solid #E4DFD7\">\n<details open=\"open\" style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Do I have to file an income tax return?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">It depends on your income. For example, you need not file if you only receive employment income of up to \u20ac22,000 from one payer; the limit falls to \u20ac15,876 in certain cases, such as several payers where the second and others exceed \u20ac1,500. The self-employed must always file. Even if not required, filing may get you a refund.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">I live outside Spain and own a flat here. What must I declare?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">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.<\/p>\n<\/details>\n<details style=\"border-bottom: 1px solid #E4DFD7; padding: 18px 0\">\n<summary style=\"display: flex; justify-content: space-between; align-items: center; gap: 16px; min-height: 44px; font-size: 17px; font-weight: 600\">Does form 720 still exist after the 2022 European ruling?<span class=\"rs-signo\" aria-hidden=\"true\" style=\"font-size: 22px; font-weight: 400; color: #5B4580\"><\/span><\/summary>\n<p style=\"margin: 8px 0 0; font-size: 15px; line-height: 1.65; color: #5F5A66\">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.<\/p>\n<\/details>\n<\/div>\n<\/div>\n\n<div>\n<h2 style=\"margin: 0 0 10px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 28px; line-height: 1.1; color: #2A2433\">Legislation<\/h2>\n<ul style=\"margin: 0; padding: 0; list-style: none; border-top: 1px solid #E4DFD7\">\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a96\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 35\/2006 on Personal Income Tax (art. 96)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Legislative Decree 5\/2004, consolidated text of the Non-Resident Income Tax Law<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1991-14392#a37\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Law 19\/1991 on Wealth Tax (art. 37)<\/a><\/li>\n<li style=\"padding: 10px 0; border-bottom: 1px solid #F0ECE6; font-size: 15px; line-height: 1.5\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984#a42bis\" rel=\"noopener\" style=\"color: #5B4580; text-decoration: underline; text-underline-offset: 3px\">Royal Decree 1065\/2007, General Regulation on tax management and inspection (arts. 42 bis, 42 ter, 42 quater and 54 bis)<\/a><\/li>\n<\/ul>\n<\/div>\n<\/article>\n\n<aside style=\"flex: 1 1 300px; min-width: 0; display: flex; flex-direction: column; gap: 24px\">\n<div style=\"border: 1px solid #E4DFD7\">\n<img loading=\"lazy\" src=\"https:\/\/ruizsogueroabogadas.com\/wp-content\/uploads\/2026\/10\/rs-elena-fernandez-ruiz.jpg\" width=\"720\" height=\"960\" decoding=\"async\" alt=\"Portrait of Elena Fern\u00e1ndez Ruiz\" style=\"display: block; width: 100%; height: 260px; object-fit: cover; object-position: 50% 16%\">\n<div style=\"padding: 22px 22px 24px\">\n<p style=\"margin: 0 0 6px; font-size: 12px; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; color: #5B4580\">Lawyer in charge<\/p>\n<p style=\"margin: 0 0 4px; font-family: 'Cormorant Garamond', Georgia, serif; font-weight: 600; font-size: 26px; line-height: 1.15\">Elena Fern\u00e1ndez Ruiz<\/p>\n<p style=\"margin: 0 0 16px; font-size: 14px; color: #5F5A66\">Tax \u00b7 ICAB member no. 43871<\/p>\n<div style=\"display: flex; flex-wrap: wrap; gap: 10px\">\n<a class=\"rs-boton\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/contacto\/\" style=\"display: inline-flex; align-items: center; min-height: 46px; padding: 0 18px; background: #2A2433; color: #FFFFFF; font-size: 14px; font-weight: 700\">Book a consultation<\/a>\n<a class=\"rs-boton-burdeos\" href=\"https:\/\/ruizsogueroabogadas.com\/en\/equipo\/elena-fernandez-ruiz\/\" style=\"display: inline-flex; 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