Guide: How to file your 2024 Spanish tax returns

April 2 marks the beginning of Spain's tax returns campaign. Taxpayers have until June 30 to submit their annual declaration for 2024 to the Tax Agency (Agència Tributària). 

It can be a confusing process, especially for people new to the system or where there is a language barrier. 

To help, here is the Catalan News guide to submitting your tax returns. 

Who has to file tax returns? 

The first thing to figure out is whether you have to file taxes in Spain. 

Anyone who lives in Spain for more than 183 days a year is considered a tax resident. 

In general, those who earn over €22,000 gross per year from one source of income, or over €15,876 per year from more than one source of income, are obliged to submit a tax return. 

All self-employed must submit their tax returns, no matter how much they have earned.

Recipients of the targeted basic income (IMV) also have to file taxes, although they may not have to pay anything. 

More information on who is exempt from paying income and wealth taxes in Spain can be found on the Tax Agency website. 

The Tax Agency recommends that even in cases where individuals are exempt from paying taxes, they review the draft tax return online, as in some cases they may be entitled to a tax refund.

People who are unemployed are also exempt from filing their tax return. However, if they have any doubts whether or not they should, Josep Ribó, head of the Catalan administrative managers guild, told the Catalan News Agency (ACN) they should go ahead, as "they probably will submit something that is not necessary, but for sure they will not be badly affected."

Where and when can tax returns be filed? 

Tax returns can be filed online from April 2 until June 30. 

From May 6, tax returns can be filed over the phone. Appointments can be booked from April 29 until June 27. 

From June 2, tax returns can be filed in person at an Agencia Tributaria office. Appointments can be booked from May 29 until June 27. 

Appointments can be made via the Agència Tributària's website, through the app, or by calling any of the following numbers: 915357326, 901121224, 915530071 or 901223344. 

Consulting the draft 

The Tax Agency will have a draft tax return form for you already filled out. 

To view it on the website or app, you will need to verify your identity via an electronic certificate, reference number or cl@ve PIN. 

After revising the information, you can either go ahead and submit the draft provided, or make your own draft if changes are needed. 

Payments and refunds 

For the first time, taxpayers will be able to pay their tax returns using Bizum, credit, and debit cards.

As usual, there will also be the possibility to pay it by direct debit payment. In that case, you will have to provide your bank's IBAN, which will be used whether you owe the Tax Agency money, or in the happy event that you have overpaid and are due a refund. 

If you have to pay, the total can be divided into two interest-free installments. The first 60% must be paid by July 1 and the other 40% must be paid by November 5.

Things to watch in your 2024 tax return: childcare, electric cars, Bizum 

Working mothers of children aged 3 years or younger are entitled to a maximum deduction of €1,200 for each child.  Taxpayers who purchased an electric vehicle can also get a tax discount, as well as those installing charging points. 

Income received via Bizum must be declared if it exceeds €10,000 per year, whether that is for rent or activities carried out as someone self-employed. As in recent years, the Agència Tributària also includes financial data from second-hand platforms, such as Wallapop or Vinted, when operations surpass €2,000 or more than 30 transactions per year.

Tax benefits for donations improve: The 80% reduction will be deducted from the first €250, rather than the current first €150 of donations. After surpassing the figure, the tax benefit will be of 40%, a five percentage points increase compared to the last tax return campaign.

In Catalonia, people under 32 can apply a deduction on their rent of 10%, with a limit of €300. People who are unemployed, disabled or widowed can also benefit from this bonus, which will not appear in the Tax Agency's draft as it is not a Spain-wide measure. Other deductions include renting their primary house, university loans, donations to civil society groups promoting the use of the Catalan language, or research and innovation to protect the environment and heritage.