Calling all Spanish tax residents! It’s time to declare.

THE filing period for personal income tax for 2022 started in April and will last until June 30.

The obligation to declare is for tax residents who, according to the law, spend more than 183 days during the calendar year in Spanish territory.

Not all residents however are obliged to file an income tax return.

Only those who receive an income of more than 22,000 € per year if they receive it from a single employer, and 14,000 € if they have two or more employers.

In addition, individuals who receive an income from interest, dividends or rental income, etc. may also be subject to the obligation to declare even if no other income is received.

This tax is proportional and is levied according to the principle of economic tax capacity, which is constitutionally recognised in article 31 of the Spanish constitution. It basically means that those who earn more pay more.

For income obtained from salaries and pensions the general tax scale must be applied and the tax rate varies from a minimum of 19% for the lowest incomes to 47% for incomes exceeding €300,000.

Other income such as dividends, interest, real estate income or capital gains must be declared in the savings section and these rates tend to be significantly lower than the general scale.

It should also be noted that all taxpayers, depending on age and family circumstances, are entitled to family and personal allowances to reduce the amount payable.

If you have any queries regarding the filing of your income tax return, we recommend that you contact Pedro from My Lawyer in Spain who will be happy to advise and assist you.

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