20 April, 2016

2016 Spanish Personal income tax season is about to begin

Personal Income Tax

As every year, the 2016 Spanish Personal income tax filing season starts, taking place between April 06 and June 30, 2016.

Upon calculating your final tax liability, please take into account that the new tax measures adopted as a result of the last tax reform undertaken by Law 26 / 2014, of Nov. 27, shall apply.
✔We remind you of the following measures with major impact upon preparing your tax return:

A new table with the progressive rates applying to the so-called general taxable base, with a reduction of the tranches as well as of the marginal rates.
The new table with also reduced rates applying to the savings income as well as to capital gains, (with rates of 20, 22 and 24% in fiscal year 2015).

✔The tax return introduces new features as a result of the tax reform, as it incorporates new boxes for the unrealized capital gains as a result of the change of the tax resident status of individuals arising from holdings in all type of companies (“Exit tax”) as well as capital gains exempt due to reinvestment in lifelong annuities.

✔ From April 06 to June 30, 2016, taxpayers have a draft of their tax return available as well as of their fiscal data. It will be possible to confirm drafts electronically by Internet or even telephone line.

From such date, it will also be possible to file the tax return (Form 100) electronically by Internet, due to the start of the e-file campaign.

Should you wish to domicile the payment of the first term in your bank account, please take note that the filing deadline is anticipated to June 25 and not June 30, as is customary in recent years.

✔ The Spanish tax authorities have implemented a new system to declare by Internet, “RentaWeb”, a web program that unifies in the same host environment the draft tax return (a pre-tax return) as well as the tax return itself, permitting the on line preparation of the tax return without the need of downloading the so-called Padre (Personal income tax) program.

✔ As always, we remind you that a trusted tax professional can provide helpful information and advice about how to best comply with your Spanish individual tax filings in due term.

Share This:


Pedro Teixeira 8, planta 4ª, 28020
T+34 91 192 21 22


General Mitre 28-30 08017.
T+34 93 363 65 10


Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




Please type the code below


  • Este sitio web utiliza Cookies de terceros y de análisis, para recopilar información con la finalidad de mejorar nuestros servicios, así como para analizar sus hábitos de navegación. Si continúas navegando, supone que aceptas expresamente la instalación de las mismas. Tienes la posibilidad de configurar tu navegador pudiendo, si así lo deseas, impedir que sean instaladas en tu dispositivo, aunque deberás tener en cuenta que dicha acción podrá ocasionar dificultades de navegación de la página web.

  • De conformidad con lo establecido en la normativa vigente en materia de Protección de Datos de Carácter Personal, le informamos que sus datos serán incorporados al sistema de tratamiento titularidad de PROFESSIONAL BOOKKEEPING SERVICES S.L. con CIF B59830638 y domicilio social sito en RONDA DEL GENERAL MITRE 28 08017, BARCELONA, con la finalidad de atender sus consultas. En cumplimiento con la normativa vigente, PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que sus datos serán conservados durante el plazo estrictamente necesario para cumplir con las acciones mencionadas con anterioridad.

    Salvo comunicación contraria por su parte, entenderemos que sus datos no han sido modificados, que usted se compromete a notificarnos cualquier variación respecto de los mismos, y que usted da su expreso consentimiento para que PROFESSIONAL BOOKKEEPING SERVICES, S.L. utilice los mencionados datos para las finalidades mencionadas.

    PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que procederá a tratar los datos de manera lícita, leal, transparente, adecuada, pertinente, limitada, exacta y actualizada. Es por ello que PROFESSIONAL BOOKKEEPING SERVICES S.L. se compromete a adoptar todas las medidas razonables para que estos datos se supriman o rectifiquen sin dilación cuando sean inexactos.

    De acuerdo con los derechos que le confiere la normativa vigente en materia de protección de datos podrá ejercer los derechos de acceso, rectificación, limitación de tratamiento, supresión, portabilidad y oposición al tratamiento de sus datos de carácter personal, así como del consentimiento prestado para el tratamiento de los mismos, dirigiendo su petición a la dirección postal indicada más arriba o al correo electrónico

    Podrá dirigirse a la Autoridad de Control competente para presentarla reclamación que considere oportuna.

    El envío de estos datos, implica la expresa aceptación de esta cláusula.

  • Pursuant to current Personal Data Protection Regulations, you are hereby informed that your data will be included in a processing system owned by PROFESSIONAL BOOKKEEPING SERVICES S.L. with Tax ID No. B59830638, with its registered address at RONDA DEL GENERAL MITRE 28, 08017 BARCELONA (SPAIN), in order to deal with your questions and requests. In compliance with current regulations, PROFESSIONAL BOOKKEEPING SERVICES S.L. hereby informs you that your data will be kept for as long as is strictly necessary to complete the aforementioned action.


    Unless otherwise stated, we will consider that your data have not been modified, that you undertake to inform us of any modifications thereto, and that you give your express consent for PROFESSIONAL BOOKKEEPING SERVICES, S.L. to use said data for the specified purposes.


    PROFESSIONAL BOOKKEEPING SERVICES S.L. informs you that it will proceed to process your data in a lawful, loyal, suitable, relevant, limited, exact and updated manner. Therefore, PROFESSIONAL BOOKKEEPING SERVICES S.L. undertakes to apply all reasonable measures to ensure that any incorrect data are deleted or corrected without delay.


    According to the rights granted to you under current data protection regulations, you will be entitled to exercise your rights of access, rectification, limitation on processing, suppression, portability or opposition regarding the processing of your personal data and your consent to the same, by addressing a written request to the postal address provided above or to the email address

    By sending these data, you are expressly accepting this clause.