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Citizens who must file the spanish tax return 2018

Taxes in Spain

CONTRIBUTORS OBLIGATED TO DECLARE (art. 96 Law) in the Personal Income Tax Return for 2018


In general, taxpayers are required to file and sign income tax returns for this tax, with the limits and conditions established by law.


However, taxpayers who obtain income exclusively from the following sources, either individually or jointly, are not required to declare:


Full income from work (including, but not limited to, pensions and passive assets, as well as compensatory pensions and maintenance annuities) not exceeding the following amounts:


22,000 per year if they come from a single payer.


The same limit also applies when the income from work comes from more than one payer, if the sum of the amounts received from the second and other payers, in order of amount, does not exceed 1,500 euros per annum.

The limit shall also be 22,000 euros in the case of taxpayers whose only income from work consists of the passive benefits referred to in article 17.2.a) and the determination of the applicable deduction rate has been made in accordance with the special procedure established by regulation. For this purpose, the pensioner with two or more payers must have requested the determination of the deduction rate by means of form 146.


12,000 per year in the following cases:


When they come from more than one payer (except for the exception provided for in the previous point).

When compensatory pensions are received from the spouse.

Where maintenance annuities are received for maintenance that is not exempt (maintenance annuities received from parents by virtue of a court decision are exempt).

When the payer of the income from work is not obliged to withhold in accordance with the provisions of the regulations (see art. 76 Personal Income Tax Regulations).

When full income from work is received at a fixed rate of withholding as defined in article 80.1. 3º and 4º of the Regulation of the Tax.


Total income from movable capital (share dividends, interest on accounts, deposits or fixed-income securities, etc.) and capital gains (gains from the redemption of investment fund shares, prizes for participation in contests or games, etc.), subject to withholding or deposit, with a joint limit of 1,600 euros per annum.

Where the withholding tax base has not been determined on the basis of the amount to be included in the tax base, the capital gain obtained from the transfer or redemption of shares or units in collective investment undertakings may not be charged as capital gain subject to withholding tax or payment on account for the purposes of the limits excluding the obligation to report.


Imputed real estate income, full returns on investment capital not subject to withholding tax arising from Treasury bills and subsidies for the purchase of subsidised housing or subsidised housing, with a joint limit of 1,000 euros per annum.

When the taxpayer has not been the owner of the property that generates imputed real estate income during the entire year 2017 (because it was acquired or transferred in that year), the cadastral value (or, failing that, the acquisition value) will be apportioned for these purposes on the basis of the number of days in the year during which the taxpayer has been the owner thereof.


Exception to the obligation to declare

Under no circumstances shall taxpayers be obliged to declare (except for the purposes of the following section) taxpayers who obtain exclusively full returns on work, capital or economic activities, as well as capital gains, with a joint limit of 1,000 euros per year and capital losses of less than 500 euros.


Obligation to declare whether certain deductions or reductions are made

Taxpayers who are entitled to apply the following deductions or reductions, when exercising this right, are obliged to declare in any case:


Contributions to protected assets of people with disabilities, pension plans, insured pension plans or mutual insurance companies, company pension plans and dependency insurance that reduce the tax base.

Deduction for investment in housing (Transitional regime)

Deduction for international double taxation.

Josep Navarro's picture
Josep Navarro es Licenciado en Económicas por la UB, especializado en Inspecciones Tributarias, con más de 25 años de experiencia en asesoría fiscal para empresas y particulares en España.