Important dates and deadline for 2024 tax return in Spain

Filing a tax return is an annual obligation for many Spaniards. It is essential to be aware of the important dates and deadlines surrounding tax returns so that you can meet all obligations, do financial planning, and avoid potential penalties. In this article we provide an overview of the most important dates and deadlines for the 2023 tax return in Spain.

Tax return for Income year 2023 can be provided From April 3, 2024. This is the date on which the 2023-2024 “Declaración de la Renta” campaign will begin. There are several ways to file a tax return:

• Online through the website or mobile application of the tax authorities (Agencia Tributaria)
• Personally at the tax office
• by phone

As of April 3, 2024, you can also request a “borrador” (temporary advertisement). This temporary declaration already contains a lot of information that the tax authorities have received from the employer, the bank and other authorities. It is wise to check this provisional tax return and complete any missing information so that you can accurately file your final tax return.

Submit online

The most common way to file tax returns is online. This is possible from April 3 to July 1, 2024. To be able to submit a tax return online, you need an electronic signature. This can be a digital certificate, a PIN Cl@ve system, or the reference number you receive with your provisional return or in box 505 of your previous return.

Applying online has some advantages:

• It's easy and can be done from anywhere with an internet connection
• There are tools available to guide you in completing the form
• You can save at any time and continue later
• Calculations are done automatically, which reduces the possibility of errors

Personal

If you prefer to file your tax return in person, it is possible to do so from June 3 to July 1, 2024. You must make an appointment. To schedule an appointment to file in person, you can schedule an appointment online, via the mobile app, or by phone from May 29 through June 28. The phone numbers for this are 91 535 73 26, 901 12 12 24, 91 553 00 71 or 901 22 33 44.

On the day of the appointment, you must go to the indicated tax office with the following documents:

• Identity document (DNI)
• Temporary advertisement ('borrador')
• Income documents (payment slips, bank statements, etc.)
• Proof of deductions (mortgage payments, rent payments, etc.)

by phone

The third option is to file your tax return over the phone. This is possible from May 7 to July 1, 2024, but you must also make an appointment first. As with filing in person, you can schedule an appointment to file by phone from April 29 through June 28. This can be done online, via the app, or via the same phone numbers used for in-person appointments.

On the day and time of the appointment, an employee of the tax authorities will contact you at the phone number you provided. During this conversation, the employee will ask you for all types of information required to complete your tax return, such as:

• Identification number (DNI)
• reference number
• Bank account number (IBAN)
• Cadastral data for real estate

What is “borador”?

A “borrador” is a temporary copy of your tax return, which is compiled by the tax authorities based on the information they receive from your employer and the bank, among others. You can request this temporary ad from April 3, 2024. This is the beginning of the Rent Ad campaign for the period 2023-2024.

Borrador is a useful tool for preparing your tax return. You can check it for any missing or incorrect information and then complete or correct it before filing your final tax return. Using Borrador reduces the likelihood of errors and saves time when completing your tax return, as much of the information has already been filled out for you.

Delivery time

The deadline to file your 2023 tax return is July 1, 2024. This deadline applies to all filing methods: online, in person, and by phone.

If your tax return shows that you still have to pay additional tax, the deadline to pay this amount is June 25, 2024. You can also choose to pay the amount in two installments: 60% when you file your tax return and the remaining 40% on November 5, 2024.

It is very important to file your tax return before July 1, 2024 and pay any amounts before that date. If you exceed this deadline, you risk fines and additional costs from the tax authorities.

Recovery

In some cases, your tax return shows that you paid too much income tax in 2023. In this case, you are entitled to a refund. Tax authorities have until July 1 of the year following the tax return to pay any refunds. This means that for 2023 tax returns, the term continues until July 1, 2025.

If there is an amount required to be refunded, it will be automatically transferred to the bank account you specified when filing your tax return. So make sure you enter the correct account information.