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Personal income tax

Floor Clausules

Income Tax: Taxation of refunds on FLOOR CLAUSES

Tue, May 30

Income Tax: Taxation of refunds on FLOOR CLAUSES A new forty-fourth additional condition is added to Act 35/2006, of 28 November, on Personal Income Tax and the partial modification of acts on...

Time for Taxes

Who is obliged to make a tax return?

Sat, May 27

TAXATION IN SPAIN Who is obliged to make a tax return?* All individuals resident in Spain are obliged to make a tax return (whether by confirming a draft on Renta WEB or filing a return), except...

Tax Revenue

What do I do if I have presented a draft or tax return with errors in the details declared?

Thu, April 27

If the taxpayer notices errors or omissions in the details declared once the Income Tax draft or return has been filed, the procedure for modifying the anomalies is different depending on whether the...


How can I file on behalf of a deceased taxpayer?

Wed, April 26

In the case of taxpayers deceased  the tax will be accrued up to the date of death and the tax period will be less than the calendar year.In the event of death of a family unit member, the...


Autonomo expenses guide

Mon, April 03

Autonomo expenses are basic for a correct taxation, in this guide you can solve any doubt Wthat can you claim?It would be nice to think that, like a British MP, anything is recoverable on...


News about VAT simplified regime

Fri, March 17

On 18 of November 2015 Order HAP/2430/2015, of 12 November, was published in the Official State Gazette, setting forth for the year 2016 the objective assessment method for Personal Income Tax and...

Familia Numerosa

Deduction for large families

Tue, March 07

 Deduction for large families Beneficiaries: * Taxpayers with the right to the tax-free threshold deduction for descendants or ascendants with disabilities (Articles 58 and 59 of the...

Tax Agency Logo


Wed, March 01

NEWS ABOUT PERSONAL INCOME TAX IN SPAIN This royal decree introduces modifications basically to adapt its text to modifications incorporated in other legal texts that regulate this tax. They...

Autónomo Paleta

Deferments for self-employed workers: VAT and IRPF

Wed, February 15

Deferments for self-employed workers: VAT and IRPF Measures of Royal Decree-Law 3/2016 in matters of deferred payment Royal Decree-Law 3/2016, of 2 December, eliminated the option of granting...

Autónomo Pensando

"Autonoma" in Spain

Wed, August 28

I'm registered as autonoma in Spain. Besides having clients in Spain whom I invoice with VAT added and IRPF deducted, I also invoice clients who are located in abroad.What is the correct way to...