Guide: Who is required to file the Income Tax Return in Spain?
The Spanish Tax Agency (AEAT) establishes specific annual income thresholds that dictate whether an individual must file an IRPF tax return. Depending on whether you have one or multiple employers, or if you are self-employed, the rules change significantly.
Key Thresholds for 2026
- Single Employer: Required if gross work income exceeds €22,000 per year.
- Multiple Employers: Required if total work income exceeds €15,876 per year, provided the sum from the 2nd and subsequent payers exceeds €1,500.
- Self-Employed (RETA) & IMV: Required to file regardless of total income.
- Capital Gains & Dividends: Required if income subject to withholding exceeds €1,600 per year.