Modelo 100 in Spain (IRPF): the personal income tax return

What is Modelo 100?

Modelo 100 is the official tax form that individuals use to file their annual income tax return in Spain. If you have become a Spanish tax resident, this annual return will be your main tax document.

The form itself is only the way you report income tax; the logic of the tax, its rates and deductions are covered separately in our article on income tax in Spain.

Modelo 100 (IRPF) — short for IRPF Impuesto sobre la Renta de las Personas Físicas — is the personal income tax return that covers all types of income. The Spanish Tax Agency (Agencia Tributaria) uses the IRPF Modelo 100 return to calculate the final amount of tax you owe or that the state must refund to you.

The form is also often called the “Declaración de la Renta” or simply “La Renta”. It is the key document in Spain’s system of Modelo tax returns.

Who must file Modelo 100?

Spanish tax residents

You must file Modelo 100 if you are a Spanish tax resident. A tax resident is a person who:

• Lives in Spain for more than 183 days in a calendar year (more than half the year in Spain)
• Has the centre of their vital or economic interests in Spain
• Carries on an economic activity in Spain
• Has a spouse and minor children who live permanently in Spain

Important: Even if you are a digital nomad or simply stay in Spain for a long time, once you exceed 183 days you automatically become a tax resident. The obligation to file a return does not depend on whether you have a resident card: it arises from days and income. The legality of your stay, however, depends on your grounds — they are compared in our overview of ways to get a Spanish residence permit.

Thresholds for mandatory filing

The obligation to file a tax return arises when certain income thresholds are exceeded:

Employment income:

• €22,000 a year — if income does not exceed this amount and comes from one payer who withholds Spanish tax, filing is not mandatory
• €15,876 a year — if there are two or more payers and the second and subsequent ones together paid more than €1,500, and also if your salary is paid by a foreign company that is not obliged to withhold Spanish tax (article 96.3 of the IRPF Law)

Other types of income:

• Interest, dividends and gains from which Spanish tax was withheld: up to €1,600 a year — filing is not mandatory. Interest on a deposit in a foreign bank or dividends at a foreign broker do not count here: no Spanish tax is withheld from them
• Deemed income from your own property that is not let (other than your main home), together with interest on letras del Tesoro and housing subsidies: up to €1,000 a year
• All other income — rent, interest and dividends without Spanish withholding, sales of shares and crypto: no return is needed only if your total income for the year is no more than €1,000 and losses are under €500
• Income from economic activity (self-employed/autónomos): any amount

Who must file regardless of the amount of income:

• Self-employed people (autónomos) registered in RETA for at least one day of the year (article 96.2 of the IRPF Law)
• Anyone claiming a credit for tax paid abroad (deducción por doble imposición internacional, article 96.4)
• Anyone reducing their tax base with pension plan contributions and similar plans (article 96.4)

Modelo 720 on assets abroad is filed separately: on its own it does not create an obligation to file the Renta. Example: you have moved with your family, work remotely for a US company for €90,000 a year and earned €2,000 in interest on a deposit in a bank abroad. You must file in any case: a foreign employer does not withhold Spanish tax, so the salary threshold is €15,876, and interest without Spanish withholding does not fall under the €1,600 threshold.

The income of Spanish residents is taxable regardless of its source.

 

Spain: why is it important to file Modelo 100 correctly?

Many people wonder why Spain requires such a detailed return. The answer is simple: the Spanish tax system includes progressive taxation and many social deductions that have to be calculated individually for each taxpayer.

Filing Modelo tax returns through the Modelo 100 online system ensures:

• Correct calculation of your tax liability
• All the deductions you are entitled to
• A refund of any overpayment
• Avoiding fines and penalties

Modelo 100 filing deadlines in 2026

The tax campaign for filing income tax returns for 2025 will run on the following schedule:

Key dates:

Important points:

• Domiciliación (direct debit): If you choose to pay the tax from your bank account in two instalments, the direct debit must be set up by 25 June 2026 (Orden HAC/277/2026); the first payment is due by 30 June and the second by 5 November
• Early filing: The earlier you file your annual IRPF Modelo 100 return, the sooner you will get your tax refund (if you are due one)
• Late filing: Missing the filing deadline leads to fines and late-payment interest

What income must be declared on Modelo 100?

Spanish tax residents must declare their worldwide income — that is, all income received both in Spain and outside Spain. Residents’ income is taxed regardless of its source.

Main categories of income:

1. Employment income (Rendimientos del trabajo)

All income from work and payments received from employment are subject to IRPF (IRPF Impuesto sobre la Renta de las Personas Físicas):

• Salary from an employer
• Bonuses, awards, compensation
• Pensions and social benefits
• Severance pay
• Scholarships
• Shares and options from your employer — RSUs, stock options, ESPP: this is salary in kind; how it is taxed is explained in our article on income tax in Spain

IRPF taxation applies whether income is earned in Spain or abroad. All personal income subject to IRPF must be declared, including income from remote work for foreign companies.

2. Income from economic activities (Rendimientos de actividades económicas)

Business income of the self-employed and entrepreneurs:

• Income of the self-employed (autónomos)
• Income from professional activity
• Income from business and entrepreneurial activity

If you carry on an activity in Spain as an autónomo, this income must be included in your Modelo 100 return. You must account for all the income received during the year.

3. Investment income (Rendimientos del capital)

a) Movable capital (Capital mobiliario):

• Interest on bank deposits
• Dividends from shares
• Income from bonds and investment funds

b) Real estate capital (Capital inmobiliario):

• Income from renting out property
• Income from the transfer of property rights

All this income is subject to IRPF at the relevant rates. It is important to declare income from all types of capital, even if it comes from abroad.

4. Capital gains and losses (Ganancias y pérdidas patrimoniales)

• Gain/loss on selling property (income from the sale of property)
• Gain/loss on selling shares and securities (income from the sale of securities)
• Gains from selling cryptocurrency
• Lottery and gambling winnings

5. Deemed income (Imputaciones de renta)

• Deemed income from property you own (if it is not your main home)
• Income from transparent structures

Important: When filing Modelo 100 IRPF, you must declare absolutely every source of income, including foreign accounts and assets. When income comes from several sources, you must add them together to calculate your total annual income.

IRPF tax rates for 2026

Income tax in Spain has a progressive scale — the higher the income, the higher the tax rate.

The progressive scale does not apply to everyone: people who moved on an employment contract may be subject to a flat rate under a special regime known as the Beckham regime.

General scale: state and regional parts combined

Regional scale:

The rates in the table are the sum of the state part (9.5% to 24.5%, article 63 of the IRPF Law) and the regional part in regions where it equals the state part. Each autonomous community sets its own part, so the result differs in Madrid, Catalonia and Andalusia.

Rates for investment income:

Tax deductions and reliefs

One of the most important reasons to file a tax return is the chance to claim one or more deductions that considerably reduce the tax base or entitle you to a tax refund.

The self-employed have a wider list of deductions, but every expense must be documented — how this works is described in our article on autónomo expenses and deductions.

Main deductions:

1. Personal and family allowances

• Personal allowance: €5,550
• For age (over 65): an additional €1,150
• For age (over 75): an additional €1,400
• For each child:
  • First: €2,400
  • Second: €2,700
  • Third: €4,000
  • Fourth and subsequent: €4,500
• For children under 3: an additional €2,800
• For dependants with disabilities: from €3,000 to €9,000

2. Deduction for renting a home

• If the lease was signed before 1 January 2015, you can deduct up to 10.05% of the rent paid (maximum €9,040 a year)

3. Mortgage deduction

• For mortgages taken out before 1 January 2013: a deduction of up to 15% of the interest paid (maximum €9,040 a year)

4. Deduction for pension contributions

• Up to €1,500 a year for contributions to pension plans
• An additional €8,500 if certain conditions are met

5. Deduction for charitable donations

• 80% of the first €250 donated
• 40-45% of amounts above €250

6. Regional deductions

Each autonomous community offers additional deductions:

• For the birth/adoption of a child
• For education expenses
• For installing solar panels
• For buying an electric car

All these deductions are applied when you file your annual income tax return and can significantly reduce your tax burden. Using deductions correctly helps reduce the amount of tax payable.

Borrador — the pre-filled return

The Spanish Tax Agency provides a borrador — a pre-filled version of the return based on the data the tax authority holds.

How to get the borrador:

1. Go to the Agencia Tributaria website: sede.agenciatributaria.gob.es
2. Log in using:
   • Cl@ve PIN
   • A digital certificate
   • The reference number from your previous return (Número de referencia)
3. Check the data and make corrections

⚠️ Important:

Do NOT sign the borrador blindly! The tax authority does not know about all your income (especially foreign income), expenses and entitlement to deductions. Errors in the borrador are your responsibility.

Typical errors in the borrador:

• Foreign income is missing (especially if you earn income outside Spain)
• Not all IRPF income tax deductions are included
• Family circumstances are stated incorrectly
• Self-employed expenses are not shown
• Tax paid abroad is not taken into account

Ways to file Modelo 100

1. Online (Renta WEB)

The most popular way to file the IRPF Modelo 100 return is online:

The borrador almost always needs corrections, and that is exactly where refunds are lost: the system does not know about your deductions and foreign income. You can hand over checking and filing to our IRPF return preparation service.

• • The fastest and most convenient method
  • Available from April to June
  • Requires a digital signature or Cl@ve PIN
  • With Modelo 100 you can file a return in 15-30 minutes
  • Lets you file your tax return from anywhere in the world

2. By phone

• You need to book in advance
• Available from May to June
• A specialist helps you fill in the IRPF return

3. In person at a tax office

• A prior appointment is required
• Available from late May to June
• Recommended for complex cases and for filing Modelo tax returns for the first time

Joint or separate return?

Spouses who live in Spain can choose between individual and joint returns:

When a joint return pays off:

• One spouse does not work or has minimal income
• There is a large difference in income between the spouses

When separate returns are better:

• Both spouses have roughly equal high incomes
• One spouse is a non-resident
• A different tax situation (one resident, the other not)

It is important to calculate both options before filing. The decision to file a joint return or separate ones can significantly affect the final tax bill.

Who can file a joint return

Only members of one family unit (unidad familiar, article 82 of the IRPF Law) can file jointly: spouses who are not legally separated and their minor children. An unmarried couple — a pareja de hecho, even a registered one — cannot file a joint return together: only one of the parents can form a family unit with the children, and the other files individually. The tax agency’s guidance says so explicitly.

A joint return covers the whole family: it includes the income of all its members, and all of them must be IRPF taxpayers in Spain (article 83), so a non-resident spouse cannot be included. The family’s tax base is reduced by €3,400 a year (article 84.2.3º), but limits are not doubled and the €5,550 personal allowance applies once per family. That is why a joint return pays off when the second spouse earns nothing or very little: with one income of €120,000 and a non-working spouse, the €3,400 reduction at a 45% rate saves €1,530 a year. If both spouses have income, a joint return is usually worse: the incomes are added together and reach higher rates. You choose every year, and once the filing period is over the choice for that year cannot be changed (article 83.2).

A marriage concluded abroad. A marriage registered abroad is evidenced for a joint return by the marriage certificate with an apostille or legalisation, as required for the issuing country, and a sworn translation; in practice no separate court recognition of the marriage is required. In an older ruling, V1855-15 (2015), the tax agency referred to recognition of the foreign marriage in Spain, so keep the certificate and its translation at hand in case of a request. To file, you need a reference number or Cl@ve for the second spouse as well.

Paying the tax or getting a refund

After filing the return there are three possible outcomes:

1. “A devolver” — tax refund

You overpaid tax during the year. The tax agency must refund the overpayment within six months of the end of the filing period — for a return filed on time, by 31 December; for a late return the six months run from the filing date (article 103 of the IRPF Law). If the money is not paid within that time for reasons attributable to the tax agency, interest is added automatically.

2. “A ingresar” — tax to pay

You need to pay additional tax. Payment options:

• In one payment — by 30 June
• In instalments — 60% by 30 June, 40% by 5 November

3. “Resultado cero” — zero result

The tax has been calculated exactly; no further payment or refund is due.

If the return is filed late or with a mistake

• You file yourself, before any demand from the tax agency — there is no penalty but a surcharge: 1% plus another 1% for each full month of delay; after 12 months, 15% plus interest for the time after the 12th month. The surcharge is reduced by 25% if the tax is paid on filing (Article 27 of the General Tax Law).
• No tax is payable (a refund or zero return) — a fixed penalty for lateness: €100 if you file yourself and €200 if after a demand (Article 198).
• The tax agency finds the breach — a penalty from 50% of the unpaid amount (Article 191). It is reduced by 30% if you accept the audit findings and by another 40% if you pay on time without appealing (Article 188).
• How to fix a mistake. Returns for 2024 and later are corrected with a single corrective return (autoliquidación rectificativa) in Renta WEB — whether the tax goes up or down. For 2023 and earlier: if more is payable, a supplementary return (complementaria); if less, a request for rectification. A corrective return can be filed until the limitation period runs out — four years (article 67 bis of the IRPF Regulation); if the tax goes up and the filing deadline has passed, a late-filing surcharge is added.

How a surcharge for filing late yourself differs from a penalty, which penalty reductions apply and how to file a return for a past year — in «Spanish tax penalties and late returns».

Modelo 100 and other tax forms

Modelo 130/131

Quarterly advance payments for the self-employed (autónomos)

Alongside the annual return sits the report on foreign assets that people often learn about too late — the Modelo 720 return.

Modelo 720

Declaration of assets abroad (mandatory for assets over €50,000)

Modelo 210

Return for non-residents who own property in Spain

Modelo 347

Annual return of transactions with third parties

10 common mistakes when filing Modelo 100

1. Not declaring foreign income

All income from outside Spain must be declared. Double taxation agreements apply.

2. Ignoring deductions

Many taxpayers do not use all the deductions available and overpay tax.

3. Blindly trusting the borrador

The pre-filled form may contain errors and omissions.

4. Choosing the wrong type of return

Sometimes a joint return for spouses is better than individual ones, and sometimes the reverse.

5. Missing the filing deadline

Even if no tax is due, failing to file a return leads to a penalty.

6. Giving the wrong bank account

A mistake in the IBAN delays the tax refund.

7. Not accounting for self-employed expenses

Autónomos can deduct many expenses: office rent, equipment, transport.

8. No supporting documents

Keep receipts, contracts and certificates for at least 4 years.

9. Not using regional deductions

Each community offers its own reliefs.

10. Inconsistency with Modelo 720

If you have assets abroad, the data must match.

Special cases

Foreigners and expats

• First year of tax residence: you must file a return
• International double taxation agreements apply
• Beckham Law (Ley Beckham): a special regime for highly qualified professionals — a flat rate of 24% on the first €600,000 (valid for 6 years)

Pensioners

• Foreign pensions are declared in Spain
• Deductions and reliefs may be available for people over 65

The self-employed (autónomos)

• Quarterly returns on Modelo 130/131
• Annual return on Modelo 100
• Wide scope for deducting expenses

Property owners

• Rental income is taxable
• Income from long-term residential lets is reduced by 50–90% depending on the lease date and conditions, and by up to 100% for leases signed after 1 December 2026 (details in our article on property taxes)
• Selling property: capital gains tax

Digital nomads (digital nomad)

If you are a digital nomad in Spain and stay in Spain for more than 183 days, you automatically become a tax resident and must file an IRPF return. All your income, including income from remote work, must be declared.

Useful links and resources

Official resources:

• Agencia Tributaria (Spanish Tax Agency): sede.agenciatributaria.gob.es
• Renta WEB (online filing): available through your personal area on the tax authority’s website
• Cl@ve PIN (login system): clave.gob.es
• Phone: +34 901 33 55 33

Mobile app:

• Agencia Tributaria — an iOS and Android app for managing your tax affairs

Frequently asked questions (FAQ)

Can I file a return if I am not obliged to?

Yes! Even if your income is below the thresholds, you can voluntarily file an IRPF Modelo 100 return. This may lead to a refund of tax withheld.

What if I made a mistake in my return?

File a corrective return (autoliquidación rectificativa) in Renta WEB if the mistake is in a return for 2024 or later — whether the tax goes up or down. For 2023 and earlier: if more is payable, a supplementary return (complementaria); if less, a request for rectification (solicitud de rectificación).

How can I check the status of my return?

Through your personal area on the Agencia Tributaria website or by phone. You can track the status of your annual IRPF Modelo 100 return online.

Can I get help filling it in?

Yes! You can book a free consultation at a tax office or turn to a tax adviser (asesor fiscal) for help with your IRPF return.

Do I need to file Modelo 100 if I work remotely for a foreign company?

Yes, if you are a Spanish tax resident and stay in Spain for more than 183 days, all your worldwide income must be declared on Modelo 100 IRPF.

What is the IRPF Impuesto and how does it differ from other taxes?

IRPF Impuesto (Impuesto sobre la Renta de las Personas Físicas) is personal income tax, IRPF, which differs from corporation tax (Impuesto de Sociedades) and the non-resident tax (IRNR).

Can I file a joint return with an unmarried partner?

No. Only spouses and their minor children can file jointly. In a pareja de hecho only one of the parents can form a family unit with the children, and the other files an individual return.

When will the tax agency refund my Renta overpayment?

Within six months of the end of the filing period, so for a return filed on time, by 31 December. If the money is not paid within that time for reasons attributable to the tax agency, interest is added automatically.

Do I need to file if my salary is under €22,000?

No, if it is your only income and comes from one payer who withholds Spanish tax. The threshold is €15,876 if there are several payers or the employer is foreign and does not withhold. Autónomos and anyone claiming a credit for foreign tax always file.

How are RSUs and stock options from an employer taxed?

As salary in kind on the progressive scale: RSUs at the market value of the shares on the day they are delivered, non-transferable options at the difference between the market price and the exercise price on the day of exercise. Up to €12,000 a year is exempt only if the shares are offered to all employees on the same terms and you hold them for three years.

Conclusion

The Modelo 100 return is not just a bureaucratic formality but an important tool for managing your finances. A correctly completed annual IRPF Modelo 100 return can:

✅ Get you back hundreds or thousands of euros of overpaid IRPF income tax
✅ Help you avoid fines and penalties from the tax authority
✅ Let you use all available deductions for IRPF taxpayers and optimise your tax burden
✅ Ensure compliance with the law and peace of mind

Do not leave filing your Modelo tax returns until the last minute. The earlier you file your IRPF Modelo 100 return, the sooner you will get your tax refund (if you are due one) and the less stress you will have.

Remember: The borrador is only a draft. Check all the data, add any missing deductions and make sure your IRPF return fully reflects your tax situation, especially if you earn income outside Spain or have recently become a Spanish tax resident.

If you run into difficulties, do not hesitate to turn to professional tax advisers (asesores fiscales), who will help you maximise your refund and minimise risks in IRPF taxation.

 

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This article was prepared on the basis of current Spanish tax legislation for 2026. We recommend always checking for the latest updates on the official Agencia Tributaria website.