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Spanish GovernmentTaxGuide

Modelo 100 — Annual personal income tax return (IRPF)

The annual income tax return for Spanish tax residents, known as the « declaración de la renta ».

The form is downloaded and submitted on the authority's website.

What this form is for

  • Report your yearly income (wages, pensions, property income, investment income, business activity) to the Tax Agency and work out the income tax (IRPF) you owe or get back.
  • The Agency prepares a draft return (« borrador ») from the data it holds: you check it, complete it and confirm it.

Documents to have ready

  • Your DNI or NIE
  • A way to identify yourself online: Cl@ve, an electronic certificate or a reference number
  • Your records of income and deductible expenses for the year

Where to send it

  • Online on the Agencia Tributaria website, using the Renta WEB service.
  • Help is available by phone or by appointment at a Tax Agency office during the filing campaign.

Our tips

  • Always download the latest version from the official site.
  • Keep a copy of what you send, with the date you sent it.

Frequently asked questions

I'm not a Spanish tax resident: do I use Modelo 100?
No: non-residents with Spanish-source income generally file the non-resident income tax return, Modelo 210. Check your situation on the Agency's website.

The information on this page is general. If in doubt, the official source prevails.