The Renta (IRPF) income-tax return for individuals in Spain

What Renta/IRPF is

IRPF is the personal income tax; the declaración de la Renta is filed once a year for the previous year.

Review my Renta

The AEAT builds a borrador from its data; you check it, fix it and confirm it.

The result is a devolver (a refund) or a ingresar (to pay; can be split 60/40).

Governed by Ley 35/2006 (IRPF). For tax residents; non-residents file Modelo 210.

Who must file

• Most employees and pensioners with work income above the annual threshold (it depends on the number of payers; thresholds change — check for the right year).
• Those with several payers where the second+ exceeds the set minimum.
• People with rental, capital, gains or other income above the limits.
• Tax residents of Spain (>183 days a year or centre of interests); non-residents file Modelo 210.

Borrador & deductions

• The right to check the borrador and fix the data before confirming — do not confirm blindly.
• Deductions: maternity, rent (regional), donations, pension plans, disability, mortgage (old contracts).
• Regional (autonómicas) deductions vary a lot by comunidad — check yours.
• Joint or individual return (tributación conjunta/individual) — pick the better one.
• The right to a refund of overpaid tax and to split a payment 60/40.

Deadlines

• The Renta 2025 campaign runs online from 8 April to 30 June 2026; the AEAT sets each campaign calendar.
• For a return to pay with domiciliación (direct debit), the deadline is shorter: in Renta 2025, 25 June 2026.
• If you file late with a result to pay before any Hacienda request, the LGT recargo applies; after a request, penalties and interest can apply.
• For refunds, the AEAT generally has 6 months from the end of the filing deadline (or from a late filing date); after delay, interest accrues.

What to prepare

• Access to the AEAT: Cl@ve, certificado digital or a número de referencia.
• Withholding certificates (work, unemployment, pension) and income data.
• Deduction documents: rent, donations, pension plans, disability, mortgage.
• Data on property, bank accounts and capital gains for the year.

How to file

• Log in to Renta Web (AEAT) with Cl@ve, a certificate or a número de referencia.
• Open the borrador and check all the data and payers.
• Add deductions, especially regional ones — they are often missing from the borrador.
• Compare joint vs individual and pick the better one.
• Confirm and file; keep the justificante and the return number.

Common mistakes

• Confirming the borrador blindly and losing deductions.
• Not accounting for a second payer — a common cause of a paralela.
• Forgetting regional (autonómicas) deductions.
• Missing the deadline with a result to pay — recargo or penalty/interest, depending on whether Hacienda has already requested it.
• Not checking whether you even have to file this year.

Error, paralela & fixing it

• If you erred in your favour — a declaración complementaria; against yourself — a rectificación de autoliquidación.
• A paralela / requerimiento from Hacienda: respond within the deadline with documents.
• If you disagree — alegaciones, then a recurso de reposición or a reclamación económico-administrativa.
• Keep every justificante and file on time — missing the deadline is critical.

Related guides

Key terms in this guide

Frequently asked questions

Official sources