Applies to: Ordinary IRPF versus other regimes; treaty and foral questions require individual assessment.
Before you start
- A full calendar of days and relevant tax-residence facts.
- Salary, pension, self-employment, investment and rental records.
- Foreign tax paid and supporting exchange-rate calculations.
- Prior returns and deduction evidence.
The steps
Identify the correct return
Tax residence, treaty status and any special regime determine whether ordinary IRPF is appropriate. A residence card alone does not settle the tax position.
Collect the complete information
Ordinary Spanish tax residents generally need to consider worldwide income. Check foreign pensions, interest, investments and rental property rather than relying on the prefilled draft.
Open the correct tax year
The Renta 2025 campaign was filed in 2026. AEAT set its internet filing window from 8 April to 30 June 2026; that ordinary window has now closed.
Review the draft
Compare tax data against actual records, joint/individual options and deductions available for your circumstances and region. Use a qualified adviser for cross-border uncertainty.
Submit and keep proof
Follow the payment/refund selection and retain the filed return and acknowledgement. A completed draft is not submission.
Address omissions promptly
If you missed the deadline or found an error, use the appropriate late-filing or correction process with advice. Do not wait for next year assuming it will resolve itself.
Important details
Next campaign
Income earned during 2026 normally belongs to the next annual cycle. Check the official 2027 calendar when published instead of treating 2026 dates as its confirmed deadlines.
Other obligations
Foreign-asset reporting, wealth taxes, nonresident returns or US obligations can be separate from IRPF. Have applicability assessed rather than assuming one Spanish return covers everything.
See the bigger picture
Pair these practical steps with the Spain-wide essentials.
Sources & next steps
Reviewed 30 September 2026. This independent guide provides general information. Requirements, fees and office arrangements can change; the responsible authority’s current instructions control your application. Commercial service links explain products, not official rules.