What is the Declaración de la Renta?

This article has been updated here.

The Declaración de la Renta: what is it? Do you need to do one? If so, how do you do it? This article covers all the basics you need.

This is the simple version of the Declaración de la Renta. If you’re a freelancer in Spain, go to the longer version: how to do the Declaración de la Renta if you’re self-employed.

I should warn you that filling in the Declaración de la Renta can be frustrating. Bad software, impenetrable government vocabulary and illogical systems are all problems you will face. As I always say, if you have any doubts it’s best to hire a professional to help. You can also call the Hacienda (Inland Revenue)’s helpline, but they will only be able to assist you in Spanish.

Timescales for filling in the Declaración de la Renta run from around April – end of June.

The Declaración de la Renta is the annual income tax statement for Spanish citizens.

Who needs to fill in the Declaración de la Renta?

Everyone who is a Spanish resident and earns (or is donated) money in Spain needs to do the Declaración de la Renta. Anyone who earns less than 22,000€/year from just one source of income (one employer, client, etc…) is exempt. If you have more than one source of income, you may still be exempt but the pay threshold is lower.

How do I fill in the Declaración de la Renta?

I already wrote about some of this when I covered the Declaración for the self-employed. Here’s an adapted version:

Step 1: Download the programme

Download the PADRE programme here. You will use this to do your Declaración de la Renta.
Now, start a new draft. If you have an electronic signature, you can import any tax data you already have.

Note: if you do not have an electronic signature (which, if you’re not self-employed, you probably don’t), you’ll need to get a reference number from the page you downloaded the programme from. Look for “OBTENGA YA > RENO”. Type in your reference number from last year, or check the “No declarante” box if this is the first time you’ve done the Declaración de la Renta.

Step 2: Fill in the Declaración de la Renta

1.1 Datos identificativos

Declarante – your details.
Representante – fill in if someone else (like an accountant) is doing the declaration for you.

1.2 Domicilio

Actual – your address.
Datos adicionales
- “Titularidad”: if you own your accommodation, select option 1. Otherwise, select option 3 if you rent
  - If you rent, you must have a contract that proves this
- “Referencia Catastral”: the government reference number of your home. You can find this here.

2.1 Situación Familiar

Any family members (partner, children…).

2.2 Devengo, etc.

If you’ve chosen to import all your work history, the Declaration de la Renta should complete this automatically. If you don’t see it, fill in your total yearly income (AFTER tax has been deducted) in box 1, and how much you’ve paid in social security in box 10. Check your payslips if unsure.

2.3 Asignación Tributaria

In box 105-106, tick whether you’d prefer a portion of your earnings to go to the Church (!) or social projects.

2.4 Declaración Complementaria

Leave blank unless you have an additional declaration to submit.

3.1 Rendimientos de Trabajo

Fill in anything you’ve earned in box one, and what they’ve paid you in social security in “Gastos Deducibles”.

3.2/3 Capital Mobilario

For property owners.

4.1/2

For property owners.

Sections five to fifteen are full of items for freelancers, investors, or anyone who has other income like winning a prize (would be nice!). In the majority of cases, if your only earnings have been what you’ve got from your job and you don’t receive any benefits, you can skip to the final sections.

14 Cálculo y resultado

The programme does some calculations for you. Box 14.2, which is for earnings you’ve paid tax on overseas, could also be useful.

15.1 Cálculo y resultado

15.2 Cálculo y resultado

Add any deductions for maternity leave.

Annex A.1

This section includes deductions for buying or renovating your property, as well as adapting properties for disabled tenants.
The next section includes deductions for money invested in starting new businesses.
The next section involves donations.

Annexes A.2 and A.3

Some random items like earnings from Ceuta, Melilla and the Canary Islands and information for business investors. I left blank.

Annex B

Deductions for autonomous regions.

Depending on which region you live in, you might be entitled to a deduction.
Example: As a resident of Catalonia, I am entitled to a reduction of 10% on the rent I pay (up to max. 300€), so I fill 300 in box 842 and the details of my landlord in 841. Check through the list and Google anything you don’t recognise. You can find a guide to how much you’re entitled to claim back on rent in the various regions here.

Finally, add in your bank details, place and date.

If you’re not sure what you’re doing, this might be a particularly good opportunity to check with a professional gestor. You don’t want to miss out on anything you can claim back!

Step 3: Sending

Click on File > Presentación Telematica.

Already got an electronic signature? Click on “certificado” and send.
No signature? Use the RENO reference number you located at the beginning.

Hope that was not too complicated! Best of luck filling in your Declaración de la Renta.

What is the Declaración de la Renta (and how to do one)?