IRPF Tax Return in Spain for Expats: What to Declare and How

IRPF — Impuesto sobre la Renta de las Personas Físicas — is Spain's personal income tax. As a Spanish tax resident, you must file an IRPF return every year declaring your worldwide income. For expats with foreign income, investments, and complex situations, this is more involved than simply filing with a Spanish employer. Here's a plain-language guide to what you need to know.

Who must file an IRPF return?

You are required to file an IRPF return if you are a Spanish tax resident (183+ days in Spain) and:

• Your employment income from a single employer exceeds €22,000 (for 2025 income)
• You have income from multiple employers, freelance income, or foreign income — regardless of amount
• You have rental income, capital gains, or investment income over €1,600
• You are an autónomo (self-employed) — filing is mandatory regardless of income level

If you're an expat with foreign income, you almost certainly need to file even if your Spanish-source income is modest.

What do you declare as an expat?

Spanish IRPF requires worldwide income disclosure. As an expat, this typically includes:

• Employment income: Even if paid by a foreign employer into a foreign account. Spain is entitled to tax this if you worked from Spain.
• Freelance/autónomo income: All income from clients, whether Spanish or foreign. Autónomos pay quarterly advance payments (Modelo 130) and reconcile annually in the IRPF return.
• Dividends: From foreign companies, including UK Ltd dividends. These fall under "savings income" (renta del ahorro) taxed at 19–28%.
• Bank interest: Including interest from foreign accounts. Report even small amounts — there are automatic information exchanges between tax authorities.
• Capital gains: From selling investments, property (anywhere in the world), or cryptocurrency.
• Pension income: Foreign pensions are generally taxable in Spain as a resident.

IRPF rates for 2025 (filed in 2026)

Note: Final rates include state + regional components. Madrid region has lower regional rates than other regions — living in Madrid can reduce your IRPF by 3–5% compared to Catalonia or Andalusia.

Key deadlines

• April 2: IRPF campaign opens (usually). You can start filing online.
• June 27: Deadline for returns with direct debit payment (if you owe tax).
• June 30: Final deadline for all IRPF returns.
• Autónomos quarterly: Modelo 130 due on April 20, July 20, October 20, January 20 for the previous quarter.

Modelo 720 — don't forget foreign assets

If you have foreign assets (bank accounts, investments, real estate, pension plans, etc.) totalling more than €50,000 per category, you must also file Modelo 720 — the foreign asset declaration. This is a separate form from IRPF, with its own deadline (March 31). Read our detailed guide: Modelo 720: Foreign Assets Declaration in Spain.

Beckham Law residents: different rules

If you are under the Beckham Law (Régimen Especial de Impatriados), you do not file the standard Modelo 100. Instead, you file Modelo 151 — with different rules about what income is included and taxed. Foreign-source income is generally excluded from your Spanish tax base entirely.

Check whether you qualify for the Beckham Law — it can dramatically simplify and reduce your Spanish tax bill. See our Beckham Law guide.

Common IRPF mistakes expats make

• Not declaring foreign income assuming Spain won't know — they do, through automatic information exchange (CRS/FATCA)
• Filing as a non-resident when actually resident — triggers back-taxes and penalties
• Missing the Modelo 720 deadline for foreign assets
• Forgetting to deduct expenses as an autónomo (office space, equipment, software)
• Not applying for the Beckham Law within the 6-month window