For the 2017 Spanish personal income tax filing period, taxpayers have at their disposal a new Mobile App, that permits you to obtain the reference number, consult fiscal data and file tax returns, from April 04. It is available at Google Play and Apple Store and it does not require the use of a computer device as it works with Android and IOS mobile devices. As in previous years, spring is the 2017 Spanish personal income tax filing period (“Renta”) and will be extended up until the beginning of July.


The Spanish tax authorities are continuing to make an effort in assisting Spanish taxpayers in the correct compliance of their tax obligations. This is achieved by putting at the taxpayer’s disposal several electronic tools as well as information that will help them comply with this mandatory filing.


We must note that, besides the assistance, in terms of resources, supplied by the Spanish tax Administration, it is important to know not only the new tax rules applying in fiscal year 2017 but also the tax credits that will reduce your Personal income tax liability and which vary depending on the area where the taxpayer is resident.



✔ The term to file the tax return starts on April 04, 2018 and will end on July 02, 2018. However, taxpayers willing to pay by direct debit, must file their tax return no later than June 27, 2018.

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✔ From April 04, Spanish taxpayers can access to the draft tax return available in the Hacienda web page and which is no longer sent by post to taxpayers, as opposed to the practice that was followed in previous fiscal years.


Certain taxpayers with lower level of income (for example, having employment income below 65,000.00 €) can book a telephone appointment, so that the Spanish tax authorities assist them in their tax return preparation.


✔ The tax return can be filed: (i) on paper, by confirming the draft tax return supplied by the Spanish tax authorities; or, (ii) electronically providing that the taxpayer has electronic signature.


Taxpayers obliged to file Wealth tax returns must file their Personal income tax returns electronically.


As in previous years, the resulting tax debt can be paid, with no additional cost, 60% upon filing the tax return and the remaining 40% no later than November 05, 2018.


✔ This year’s tax return includes a new annex (C) to report all information that can have tax implications in future fiscal years and which was formerly included in different sections of the tax return.


A new Renta season in which the Spanish tax authorities do facilitate resources to assist taxpayers in their compliance obligations. Remember, however, how important it is to seek for expert’s advice in order to reduce your tax burden.

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Publicado el 04-2018 por PBS