Declaración de la renta (annual income tax return, Modelo 100)

The declaración de la renta, filed on Modelo 100, is the annual Spanish personal income tax return: it adds up all your income for the year and reconciles it against the withholdings and advance payments already made. As an autónomo you file it on top of your quarterly forms, because the quarterly filings are advances and the annual return is the final settlement.

The filing season usually runs from April to June of the year after the one being declared, and the result can be an additional payment or a refund depending on what you prepaid. The exact dates for each campaign are listed in the tax calendar.

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Ventanilla única OSS (One Stop Shop)

Pago fraccionado (advance tax payment)

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