Spanish personal income tax and payments

Payment periods and what if the payment is not made

The Spanish personal income tax declaration period is over. The last day to submit the declaration within the legal deadline fell on 30 June of this calendar year. This concerns the personal income tax of both residents and Spaniards. The declaration is about the income obtained in the previous calendar year.

You have not made a declaration? You can still make a declaration, but this is of course outside the normal legal term. In Spanish, this is called Fuera de plazo. Fines and negligence interest can be applied. Simply not declaring is better avoided. Even if you don't have to pay taxes in Spain (origin of income or below the threshold) as a resident (not Spanish) you should still make a declaration (*the reasons for this are very diverse).

I have to pay taxes but nothing has gone out of my account yet? If you did not have enough money in your account the payment will not go through. You will then have to apply for an NRC through your bank or through the Certificado digital through your fiscal representative for the Carta de pago from the moment you are recognised within Hacienda as a "non" payer (this can sometimes take several weeks).

You are paying in instalments? Then you will first receive from Hacienda an answer of approval (or refusal) to grant you this right. This form states how many times the payment will be withdrawn from your account and the corresponding interest. It can sometimes take a while before you are notified of this.

Tip: Do not go on your own initiative to pay your taxes if you think a mistake has been made. First seek advice from your tax representative or a local Hacienda office.

What can Segurantis do for you?

Every year we help many residents to fill in their Spanish declaration. It is important to know that when you stay more than 183+1 days in Spain you will be considered by the Spanish tax authorities as tax resident with all the fiscal consequences that come with it. When you are tax resident in Spain but you receive income from outside of Spain you might have to fulfil tax obligations in these countries on a yearly basis.