Income Tax
Income Tax - impuesto sobre la renta de las personas físicas/IRPF
If you are resident in Spain (i.e. you live here for more than 183 days a year) you should pay tax in Spain.
For foreigners that live in Spain but are employed by a company in another country there are reciprocal agreements with Spain to ensure you’re not taxed twice.
If you are a non-resident (i.e. you live here for less than 183 days a year) and you own a property you are liable for capital gains and property tax.
If you are paid a salary of 22,000 euros or less by an employer in Spain and only have one job they should deduct and pay your income tax for you. If you have more than one job you will have to complete an income declaration form (declaración de la renta).
If you are married you should check whether it is more advantageous to complete joint or separate tax forms.
If you earn less than 8,000 euros per annum you do not need to fill in an income declaration form. Remember that income from renting out property counts as taxable income.
The tax year runs from January to December, with taxes being due for payment between 1 May and 30 June.
The tax office is known as the Hacienda or Agencia estatal de administración tributaria www.agenciatributaria.es