Fiscal calendar in Spain

Knowing the tax calendar in Spain is very important when moving to Spain or when you have already bought a house in Spain.

Filing taxes does not always mean that you have to pay, often it is just for information purposes to the Spanish state.

The first thing to differentiate is whether the taxes are for residents or non-residents, as they have different deadlines.

Tax calendar for residents

Tax form 100: Personal Income Tax

All worldwide incomes (salaries, pensions, interests, rents, dividends, etc) must be declared and taxed in Spain.
➡️ Filing period: April-June (for previous calendar year)

Tax form 714: Wealth Tax

All assets valued over 2.000.000€ (in Andalusia). Individual residents in Spain must declare assets owned outside of Spain.
➡️ Filing Period: April-June (for previous calendar year)

Tax form 720: Declaration of assets outside Spain

Individual residents in Spain must declare assets owned outside of Spain.

➡️ Filing period: from 1st January until 31st March.

Assets to be declared over 50.000 € in each category:
– Real Estate properties.
– Bank accounts.
– Investments (shares, bonds, insurances, etc.

Tax calendar for not residents

Tax form 210: Tax for owning a property in Spain

Individuals owning property and only using for themselves.

Self assesment (tax payer must prepare & submit own tax form 210).

➡️ Filing period: 1st January to 31st December (from previous year).

Tax form 210: Rental Income from properties in Spain

Individuals owning a property and renting it.
Filing period (quarterly):
➡️ Rents received during 1st quarter: 1- 20 April
➡️ Rents received during 2nd quarter: 1 – 20 July
➡️ Rents received during 3rd quarter: 1 – 20 October
➡️ Rents received during 4th quarter: 1 – 20 January
Self assesment (tax payer must prepare & submit own tax form 210).

IBI (Impuesto de Bienes Inmuebles): Local property tax

➡️ IBI Tax is issued by local authorities automatically every year.
It is possible to arrange payment by direct debit.

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