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Your first Spanish income tax return after becoming resident

In year one you declare everything, including what is paid abroad.

You have your TIE or EU certificate, you are on the padrón and you spend most of the year here. What few people mention is that from now on the Spanish tax agency expects an income tax return from you, and it covers what you are paid back home.

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Why this is not the return you used to file

As a non-resident, Spain only asked about what you had here: the house, through the modelo 210. Once you become tax resident you change tax altogether. You move to personal income tax (IRPF), and the annual return is the modelo 100.

The real change is scope. The IRPF law taxes all of your income, gains and losses, wherever they arise. Your UK pension, the interest on a German account or the rent from a flat in Belgium are now part of the picture, even if a treaty later decides which country collects the tax.

Who has to file

Whether you must file depends on your income: what kind it is, how much, and how many payers it comes from. The law sets thresholds below which no return is due, but they change over time and by type of income, and applying them to foreign income is not straightforward. That is why we do not reproduce them here.

Two points are enough to start. First, people with foreign pensions or income rarely fit the simple cases where no return is needed. Second, even when you are not obliged to file, filing can be in your interest, for example if too much tax was withheld. In your first year, have someone look at the full picture before deciding.

When it is filed

The return covers one calendar year and is filed in the spring of the following year. For the 2025 tax year the agency set the window from 8 April to 30 June 2026, with direct debit payment possible until 25 June 2026.

The dates are set afresh every year. For the 2026 tax year, check them on the tax agency's site once they are published rather than assuming they will match. If you arrived part way through a year, work out carefully which year is your first year as a resident: our guide to tax residence covers exactly that.

Foreign pensions and tax treaties

Declaring an income in Spain does not mean Spain taxes it. If your country has a double taxation treaty with Spain, the treaty says which state may tax each kind of income. What it never removes is the need to report what you receive correctly.

The British case is the classic one. Article 17 of the Spain and United Kingdom treaty says pensions paid to a resident of one state are taxed only in that state. Article 18, however, carves out pensions paid by the UK state, or its local authorities, for services rendered to that state: those are in principle taxed only in the UK, unless the person is both resident in and a national of Spain. A government service pension and the state pension do not follow the same rule, and mixing them up is the most common mistake.

Other countries' treaties have their own wording. Before you file, you need to know exactly what each pension is, who pays it and on what basis.

Cl@ve, Renta WEB and the draft return

The return is filed online with Renta WEB on the tax agency's site. To log in you identify yourself with Cl@ve, an electronic certificate or a reference number. If you will be filing every year, Cl@ve or a certificate will also save you trouble well beyond income tax.

The agency prepares a draft (the borrador) from the data it holds. That draft only knows what has been reported in Spain: Spanish banks, Spanish payers, the land registry. Foreign pensions and income almost never appear. Confirming the draft without adding them means filing an incomplete return.

Joint or individual, and what to gather

If you are married, the law lets the family unit file one joint return instead of two individual ones. Neither is better as a rule: it depends on what each of you earns. Renta WEB lets you compare both before filing.

Before you start, gather: your NIE and your spouse's; the annual statement for each pension, showing the gross amount and any tax withheld at source; interest and dividend statements from foreign accounts; details of any property you own, here or abroad; and the cadastral references of your Spanish homes. For documents in another language, it helps to have a translation ready in case it is requested.

If you do not file

Not filing a return you owe does not make the tax go away. The Spanish agency exchanges information with many foreign administrations, and a foreign pension does surface. When it does, the usual result is a formal request, surcharges for late filing and, depending on the case, a penalty.

Filing late on your own initiative, before you are asked, generally goes better than waiting for the letter. If you realise a year is missing, act early.

What this guide cannot tell you

Whether you must file this year, how much you will pay, whether your particular pension is taxed here or at home, and whether a joint return suits you. All of that depends on your pension statements, your treaty and the exact dates of your arrival.

We gather your papers, translate what is needed and follow the file through to the end. Our partner tax adviser calculates, signs and files your return.

Frequently asked questions

I only receive a pension from home. Do I have to file in Spain?

It depends on the amount, the type of pension and your treaty. Even if the pension ends up taxed abroad, in your first year it is wise to check with someone who has seen the pension statement.

I have a UK civil service pension. Does Spain tax it?

Under article 18 of the Spain and UK treaty, pensions paid for services to the UK state are in principle taxed only in the UK, unless you are both resident in and a national of Spain. The state pension follows a different rule.

Can I just confirm the draft return?

Only if it contains all your income. The draft almost never knows about foreign income, so if you have any, it must be added before filing.

Do I need Cl@ve to file?

You need a way to identify yourself: Cl@ve, an electronic certificate or a reference number. Cl@ve or a certificate is the practical choice if you will deal with the administration often.