From 11 April 2023 to 30 June 2023

Declaration Income Tax 2022 Residents

01 / May

There are hundreds of tax return forms. It is impossible to map and explain them all. Some of the rates and deductions are determined by the national tax authority and some by the region where a person lives. Hacienda’s ‘practical’ guide to income tax and wealth returns for the fiscal year 2022 alone runs to 1,666 pages.

A taxpayer typically encounters the following income tax returns in Spain:

  • Form 720 if you have more than €50,000 in assets abroad;
  • Form 100 if you receive income from employment/pension or income from assets;
  • Form 714 if your assets exceed a certain limit which varies by region, but is usually €700,000 (€600,000 in Valencia, €500,000 in Cataluña). There are also regions where they have exempted wealth tax before 2022 (Andalucia).

Moment of declaration

Form 100 income tax: 11 April to 30 June 2023

Form 714 wealth tax: 11 April to 30 June 2023

Getting started

If you want us to process the income tax return(s) (Form 100 and 714) for you we will need the following information from each taxpayer, including the partner/spouse with whom the tax return is filed and resident children under 25 who do not file their own tax return:

    1. Full name
    2. Nationality
    3. Profession
    4. Marital status (married/single/separated/widowed)
    5. Marital status (joint assets/separated assets)
    6. Identity document number (passport/ID card)
    7. National ID number (BSN/Social Security number)
    8. NIE
    9. Date of birth
    10. Place of birth
    11. Address
    12. Email
    13. Telephone number
    14. Any details of disability or incapacity for work
    1. Annual income statements from employment
    2. Annual statements of income from pension or state pension
    3. Income from rent with statement of tenant identification and number of days rented
    4. Income from the sale of property or shares
    5. Income from dividends
    6. Income from interest
    7. Income from annuities
    8. Life insurance payment
    9. Other income
  • PROPERTY AND ASSETS (with identification of owner(s) or beneficiary(ies) and the value on 31 December of the tax year being reported):
    1. Numbers, account holders and balance of bank account(s)
    2. Value of share portfolios
    3. Balance of loans
    4. Life insurance policy(ies)
    5. Bonds
    6. Real estate (identification through the ‘referencia catastral’, date of purchase)
    1. Summary of mortgage loan interest and repayment paid if the main house was bought before 2013
    2. Building insurance premium for the main house
    3. Life insurance premiums related to the main house
    4. Premiums annuity insurance
    5. Statement of withholding taxes
    6. Summary of paid social insurance contributions
    7. Summary of contributions or pension premiums
    8. Certificates of donations
    9. Other expenses or deductions related to income

Processing and declaration

All this information can be sent to

We must receive the data by 26th May 2023 at the latest. If we receive the data later, we cannot guarantee timely and accurate returns!

After receiving the data, it will be processed, and the draft declaration will be sent to you for reviewing. The processing time may take up to 4 weeks.