Income Tax Return Modelo 100
Income Tax Return
Every Spanish resident is obliged to pay Impuesto de Renta sobre las Personas Fisicas (IRPF or personal income tax) on their worldwide income.
The Modelo 100 is a statement of this Worldwide Income & Capital gains and must be made by anyone who is a tax resident in Spain or has Spanish untaxed income arising in Spain - holiday rentals for example.
What you need to do
Report annually for the year to 31st December. The form must be filed with Hacienda (the Spanish tax authority) by the following 25th June. Graduated tax liability arises, payable as to 60% of liability at 31st July and 40% payable at 31st October.
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