By filing a voluntary tax return, you may be entitled to a tax refund that would otherwise remain with the tax authorities. In Spain, employees are exempt from the obligation to file a tax return if their annual income consists exclusively of employment income and is below €22,000.

Even if you receive income from more than one employment relationship, you may still be exempt from the obligation to file a tax return if your total income does not exceed €11,200.

If your income falls within the above limits, you are exempt from the obligation to file a tax return because your employer already deducts the corresponding income tax from your monthly salary and pays it to the tax authorities on your behalf. Particularly in cases involving fixed-term employment contracts, periods of partial unemployment or similar circumstances, the amounts withheld may exceed the final amount of tax due, which may result in an entitlement to a tax refund.

However, in order to receive a potential tax refund, it is necessary to request a draft tax return and confirm it. If your only income consists of employment income, it is generally not even necessary to make any changes. It is usually sufficient to confirm the draft automatically prepared by the tax authorities and provide your bank details.

If you have an electronic signature or filed a tax return in the previous year, you can complete the entire process within a few minutes via the website of the Spanish Tax Agency.

Simply follow these 2 steps:

1. Requesting the draft tax return:

You can request the draft tax return automatically prepared by the tax authorities via their website and download it immediately as a PDF file. To do so, you will need to provide your N.I.E., your surname and the requested reference figure from your previous tax return (Casilla xx). Link to the Spanish Tax Agency (Solicitar borrador)

First tax return: If you did not file a tax return in the previous year and therefore do not have the requested reference figure (Casilla xx), you can identify yourself using your electronic signature on the Spanish Tax Agency's website and obtain access to your tax return in this way.

If you have neither your previous tax return nor an electronic signature, it will be necessary to arrange an appointment at the tax office in person. (Link to arrange an appointment: Cita previa)

It should be noted that applying for an electronic signature may save time, as this will allow you to complete your tax return online as described in the previous section.

 

2. Confirming the draft tax return:

Once you have reviewed the draft, you can confirm it if the result shows a tax refund by entering the reference number (Referencia) contained in the downloaded draft. To complete the confirmation process, you will be asked to provide your bank details (IBAN). Link to confirm the draft tax return (Confirmar borrador).

Once the process has been completed, the refundable amount will be transferred directly to the bank account you have provided. To make the process even easier in the following year, it is highly recommended that you print a copy of your tax return or securely save the downloaded PDF file.

If, in addition to your salary, you receive other taxable income that is not automatically included in your tax return (for example, rental income), you must amend the draft accordingly before confirming it.

Our law firm will be pleased to assist you in analysing your individual situation, carrying out any necessary administrative procedures and assisting you with the preparation and filing of the relevant tax returns. If you are interested or have any specific questions regarding this matter, please feel free to contact us by email or telephone.

Author: 

Christoph Sander
Lawyer and Tax Advisor
CEO, Partner, Director
info@sspartners.es
Tel: (+34) 951 12 13 06
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