Spanish tax forms explained

What are all these modelos (forms) for?

This page is designed to show you what different Spanish tax forms are used for.  We have just covered some of the most common ones that are used by either resident or non resident foreigners with a fiscal obligation in Spain.

If you want to find out more about a particular Spanish tax form you can go to the official Agencia Tributaria website which has a portal listing all the modelos - Modelos y Formularios


Modelo 30

Purpose: Registration/change of details

Explanation: A basic and very important form used to register your obligation to pay tax in the first place and subsequently to change your personal details, such as a change of address.  Commonly reasons why we do these for our clients:

- non resident or resident taxpayers who are declaring their taxes for the first time

- non resident taxpayers who have become resident

- resident taxpayers wanting to de-register because they are leaving Spain

- change of address, marital status, other personal details

- appointing or removing a fiscal representative

You will also need to fill in a modelo 30 if you want to get more tax stickers which identify you on your tax returns (not necessary if we are doing your taxes).  A husband and wife can fill in the one form but both must sign it.

 

Modelo 36/37

Purpose: Registration/variation of autonomo (self employment)

Explanation: Anyone practising a trade or profession or going into business needs to register their activities with the Agencia Tributaria (AT) using either of these forms, before they begin.  The same forms are used to vary the details of their registration (e.g. they change the nature of the activity/trade) or to de-register the activity.  The latter must take place within a month of the actual end of trading.  Partnerships must register their business using these forms.

 

Modelo 100

Purpose: Income tax declaration

Explanation: Every Spanish resident is obliged to pay Impuesto de Renta sobre las Personas Fisicas (IRPF or personal income tax) on their worldwide income.  Every year between 1st May and 30th June taxpayers file returns for the previous calendar year's income.  See Advoco guide Do you have to do a Spanish tax return? if you are unsure whether you have to do one.

The most common way of completing this obligation, for those with simple tax affairs, is to request a borrador or draft tax declaration.  This is automatically generated by the AT from their systems which contain employment, bank and other records so know what most people are due to pay (or receive by way of a rebate).  For many people it is just a case of checking the draft and affirming its accuracy electronically, by phone or by signing the paper copy and giving it into to a tax office or bank.

While making a tax return can be simple for many, employing a tax accountant can pay off in certain circumstances:

- first ever return

- foreign and offshore sources of income

- multiple sources of income

- husband and wife declarations

- business interests

- late returns

- not sure whether return obligatory (sometimes making a return can be desirable even if not obligatory)

- high levels of income (consequences of mistakes or missed tax savings are greater)

- taxpayer in the midst of move to or from other tax jurisdiction

- capital gains tax issues

If you think you may need help with your annual tax return, take a look at Advoco's income tax services.

 

Modelo 110

Purpose: Declaration of tax retained from salary/fees paid

Explanation: If you pay professional fees or are an employer and pay workers, you are obliged to keep back a percentage of the amounts due to the recipients and pay it to the AT instead.  In effect you are paying some of their tax for them. Only Spain-based businesses deduct "retenciones" in this way so it will only apply if you have a Spanish company or are registered autonomo and pay wages to staff or fees to other autonomos (only those autonomos classified as profesional).  The amounts held back are payable to the AT quarterly with this form.

 

Modelo 115

Purpose: Declaration of tax retained from rent paid

Explanation: If you are in business and rent property you will have to retain 21% of the rent and pay it to the AT instead of the landlord.  This is the form to use and it is due quarterly.

 

Modelo 130

Purpose: Quarterly autonomo income tax

Explanation: If you are registered as self-employed in Spain you almost certainly will have to declare and pay income tax quarterly on your business earnings at a rate of 20%. All tax paid quarterly is treated as an advance payment on account against your annual income tax bill due the following year (see modelo 100)

The exception is when 70% or more of your business earnings come from payments already subject to retention (i.e. most of your income has already had income tax deducted before it reaches you). In this situation you can elect not to present quarterly tax declarations.

Example 1: An professional autonomo invoicing all their income to Spanish corporate clients who retain 21% of the fees to pay over to the Agencia Tributaria may choose not to pay quarterly income tax advance payments on their business earnings.

Example 2: A professional autonomo with a mix of business and private clients may have suffered the 21% retention on, say, half of his income (on the business clients). He will declare and pay quarterly income tax at 20% on net business earnings but will receive credit for the retentions already suffered.

Note that not all autonomos use modelo 130 for the declaration of quarterly tax. This is the simplified declaration but is the one appropriate for the majority of independent and small businesses.

 

Modelo 149

Purpose: Application to pay income tax as a non-resident

Explanation: Some people moving to Spain to work can opt to pay tax at the non-resident tax rate of 24,75% and thus avoid higher rate tax. There are conditions, it is for a maximum of 5 years and it is not always a tax-saving option (although it can lower the rate of tax there are no personal allowances or deductions).  This is the modelo to use to opt into the special regime or to leave it.

 

Modelo 150

Purpose: Tax return if you pay income tax as a non-resident

Explanation: For taxpayers who have successfully applied to be taxed as a non-resident while working in Spain (see modelo 149 above) then this is the form to declare income tax on.

 

Modelo 210

Purpose: Non-resident tax return

Explanation: Tax return for non-residents. Must be completed online, but can then be paid electronically or printed to pay at bank. See our guide to the Spanish Tax Form 210. See Changes to Spanish Tax Form 210.

 

Modelo 211

Purpose: Declaration of retention on purchase of property from non-residents

Explanation: Spain has a law designed to help prevent non-residents selling property and then skipping the country without paying the capital gains tax due. It is a requirement that buyers of property from non-residents retain 3% of the agreed price and pay it to the Agencia Tributaria instead of the vendor using this modelo. It needs to be filed and paid within one month of sale.

 

Modelo 212

Purpose: Claim for refund of retention on purchase of property from non-residents

Explanation: Non-resident property vendors have three months in which to use this form to lodge a claim for repayment of the 3% retention taken against the sale of their property (see modelo 211 above).  The Agencia Tributaria will calculate the gain on the property and refund the difference (if any) but only if they are happy with all the paperwork e.g. that all Modelo 210 taxes have been paid on the property.

 

Modelo 215

Purpose: "Collective" tax return for non-residents

Explanation: This is the modelo for non-residents who earn income from their assets in Spain to declare it once a quarter e.g. rent from property, dividends from shares. Theoretically modelo 210 could be used to report such income each and every time it is received but most people find it more convenient to declare once a quarter. If a non-resident property owner does not rent out their property they must still pay some tax on an "imputed" rental value once a year.

NOTE FROM 1 JAN 2011 - USE MODELO 210 FOR DECLARATION OF QUARTERLY RENTAL INCOME

 

Modelo 303

Purpose: Declaration of IVA (VAT)

Explanation: Businesses, including companies, the self-employed and anyone else (like landlords) who charge IVA, or who can reclaim IVA on their expenses, uses this form for the declarations which have to be made quarterly.  See also Spanish tax reporting deadlines for the deadlines and late penalties.

 

Modelo 349

Purpose: Reporting of intra-community transactions

Explanation: Businesses who trade with other businesses outside Spain but within the EU should report the relevant transactions using this modelo on a quarterly basis.  This allows European tax authorities to track VAT accounting across borders.  Formerly only applicable to goods trading but, since January 2010, has been a requirement for service transactions.  See also new EU VAT rules.

 

Modelo 390

Purpose: Annual IVA return

Explanation: The annual summary IVA declaration is made using this modelo at the end of the calendar year and it is from this that an IVA refund is made if appropriate (during the year excess IVA is carried forward to the subsequent quarter).

 

Other useful tax articles:   IVA rates in Spain Spanish taxation of married couples

Visit the Advoco advice page to see all our articles organised by category