Form 100: the Spanish income tax return (IRPF)
Form 100 is the annual Spanish personal income tax return (Impuesto sobre la Renta de las Personas Físicas, IRPF). For the 2025 return, Order HAC/277/2026 set the filing period from 8 April to 30 June 2026, and direct debit of the payment until 25 June. Those who filed on time could split the payment interest-free: 60% on filing and 40% by 5 November 2026. A late return is still filed; if tax is payable and there was no prior request from the tax authority, a surcharge of 1% plus an additional 1% for each full month of delay applies. If the late filing causes no financial loss to the Treasury, for example because no tax is payable, there is no surcharge, but there is a fixed fine of EUR 200, halved if the return is filed without a prior request.
Up to date for 2026 — verified on October 3, 2026ActioFin templateGuide: about 60 min
This content is part of the path: Paying income tax as a self-employed worker in Spain· Step 6 of 6· Last step of the path
Deadlines
- From 8 April 2026
- Draft return and tax data for the 2025 return available electronically
- From 8 April to 30 June 2026
- Filing of the confirmed draft or of the 2025 return, whatever the result
- By 25 June 2026
- Direct debit of the payment; if only the second instalment is debited, by 30 June 2026
- By 5 November 2026
- Payment of the second instalment, the remaining 40%, if the payment of a return filed on time was split
- After 30 June 2026
- Late return without prior request from the tax authority: surcharge of 1% plus an additional 1% for each full month of delay; after 12 months, a 15% surcharge plus late-payment interest. With no financial loss to the Treasury (for example, no tax payable): fixed fine of EUR 200, halved without a prior request
Documents to prepare
- NIF and, for the reference number, the expiry date of the DNI or the support number of the NIE (issue date if the DNI is permanent; date of birth if the NIF starts with K, L or M and in certain cases of permanent NIFs)
- Amount in box 505 of the previous year's return, or, if you did not file, the IBAN of a Spanish account you held on 31 December 2025
- Certificates of employment income and withholdings from each payer
- Business activity data if you were registered in the RETA
- IBAN of the account for direct debit or the refund
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RENTA 2025 — HOJA DE PREPARACIÓN (NO ES EL MODELO 100)
Esta hoja no es el modelo 100 ni la declaración D-100: no se presenta, no se firma y no calcula ningún importe. La declaración se presenta en la sede electrónica de la Agencia Tributaria, en el Servicio de tramitación del borrador / declaración (Renta DIRECTA y Renta WEB), o confirmando el borrador por los demás medios admitidos.
Declarante: … — NIF …. Ejercicio 2025.
Plazo de presentación de la Renta 2025: del 8 de abril al 30 de junio de 2026, ambos inclusive, cualquiera que sea el resultado. Conserve el justificante de presentación, validado con su código seguro de verificación.
Las fechas de esta hoja son las de la campaña de la Renta 2025, leídas en la Orden HAC/277/2026. Pasado el 30 de junio de 2026, la declaración se presenta fuera de plazo (la guía explica los recargos y la sanción que corresponden) y el pago ya no puede fraccionarse sin interés ni recargo, que exige presentar dentro del plazo.
Declarante y modalidad
Modalidad de tributación: individual.
Estuvo de alta en el RETA o en el régimen de Trabajadores del Mar en algún momento de 2025: no.
Acceso
Sistema de identificación: certificado electrónico reconocido. Con este sistema no necesita número de referencia.
Declaración
Vía: presentar la declaración (el borrador no refleja su situación, o no puede confirmarlo).
Resultado previsto: a ingresar.
Pago
Modalidad de ingreso: domiciliación bancaria.
Fraccionamiento: pago en una sola vez.
La domiciliación bancaria puede realizarse del 8 de abril al 25 de junio de 2026, ambos inclusive.
Cuenta
IBAN para la domiciliación o la devolución: ….
Documentos que conviene tener a mano
Certificados de rendimientos del trabajo y de retenciones de cada pagador: el retenedor debe expedirlos y ponerlos a su disposición antes de que se abra el plazo de declaración (Reglamento del IRPF, artículo 108.3).
Datos de la actividad económica, si estuvo de alta en el RETA.
En declaración conjunta: NIF del cónyuge y su número de referencia o Cl@ve Móvil.
Documentos que no quepan en el modelo: se aportan por el registro electrónico de la Agencia Tributaria.
Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.
This document is signed by hand, after printing: we do not offer electronic signature. Only a qualified electronic signature, issued by a certified provider, carries the same weight as a handwritten one (eIDAS regulation). A mere click would not — and letting you believe otherwise would expose you the day a body challenges it.
Who this applies to
- Every IRPF taxpayer. The limits below which no return is due (Law 35/2006, Article 96, and, for the 2025 return, Order HAC/277/2026) only apply to those whose income comes exclusively from the sources they list: employment, investment income and capital gains subject to withholding, imputed property income, Treasury bills and public aid. Anyone with other income, for example rental (real estate capital) income or business income, must file, unless their total income does not exceed EUR 1,000 and their capital losses are below EUR 500
- In all cases, anyone registered at any time during the year as self-employed in the Special Scheme for Self-Employed Workers (RETA) or for Sea Workers, whatever their income
- Anyone with gross employment income above EUR 22,000 a year from a single payer, or above EUR 15,876 if the second and further payers add up to more than EUR 1,500 (except pensioners whose only employment income is pensions with withholding set under the special procedure of Article 89.A of the Regulation, who keep the EUR 22,000 limit), if they receive maintenance payments from a spouse or annuities for support other than those from parents by court decision, if their payer is not required to withhold, or if their income is subject to a fixed withholding rate
- Anyone with investment income and capital gains subject to withholding above EUR 1,600 (a limit that does not apply to gains on the transfer or redemption of units in collective investment schemes whose withholding base is not determined by the amount to be included in the tax base), or with imputed property income, Treasury bill interest and public aid above EUR 1,000
- Anyone wishing to apply the transitional home-purchase deduction, the international double taxation deduction or to reduce the tax base by contributions to protected assets of persons with disabilities (patrimonios protegidos), pension plans, insured pension plans, mutual provident societies, occupational pension plans or long-term care insurance, and holders of the minimum living income (ingreso mínimo vital) and the members of their household
- Anyone not required to file who wants a refund of withholdings, payments on account or instalment payments, of deductible Non-Residents' Income Tax paid (Article 79.d of Law 35/2006), or of the maternity, large family or dependent disability deductions: they only get it by filing the return
Worked example
Marta Gil, a self-employed designer in Valencia, files her 2025 return
Marta Gil was registered in the RETA during 2025: that is why she must file, even though her income is low. On 10 May 2026 she logs in to the draft return service with Cl@ve Móvil, checks her tax data and, as the draft does not include her business activity, files the full return. The result is EUR 1,200 to pay; the amounts are illustrative. As she files before 25 June, she pays by direct debit and splits the payment: EUR 720, the 60%, is debited, and the remaining EUR 480, the 40%, by 5 November 2026, with no interest or surcharge. If she failed to pay the first instalment on time, the whole amount would go into enforced collection (período ejecutivo).
How to fill it in, step by step
- Check whether you must file: in all cases if you were registered in the RETA at any time during the year; otherwise compare your income with the limits of Law 35/2006 and the order for the campaign, and remember that you only get a refund if you file.
- Identify yourself on the Tax Agency e-office with a recognised electronic certificate, Cl@ve Móvil, eIDAS or a reference number; for the reference number give your NIF, the expiry date of your DNI or the support number of your NIE (the issue date if your DNI is permanent, expiring 01/01/9999, or your date of birth if your NIF starts with K, L or M and in certain cases of permanent NIFs), and the amount in box 505 of your previous year's return, or, if you did not file the previous year, the IBAN of a Spanish account you held on 31 December 2025.
- Obtain the draft return and your tax data and check them: if it reflects your situation, confirm and file it; if personal or economic data are missing or wrong, amend it, without adding income other than that provided for the draft in Article 98 of Law 35/2006; if it does not reflect your situation, file the return. The draft cannot be confirmed by those who obtained income exempt with progression under a double taxation treaty, offset negative items from previous years, regularise earlier returns or claim the international double taxation deduction.
- If you file jointly with your spouse, also give your spouse's NIF and reference number or Cl@ve Móvil; a joint return is signed by the adult members of the family unit.
- Choose how to pay if the result is to pay: electronic payment (account debit, card, Bizum or NRC), direct debit or a payment slip at a collaborating bank; or split it into 60% and 40% if you file on time. If you cannot pay, still file on time with an acknowledgement of debt and a request for deferral or set-off, or stating that payment is impossible.
- If the result is a refund, give the account for the refund by bank transfer, or waive it in favour of the Treasury.
- File the return within the campaign period and keep the receipt; submit through the Tax Agency's electronic register any additional documents that do not fit in the form.
- If you later notice an error, file a corrective return (autoliquidación rectificativa) on the same form, before the right to assess or to claim the refund is time-barred: if more tax or a smaller refund results, the rules for supplementary returns apply; if a refund results, the tax authority has six months to pay it, counted from the end of the filing period or, if that has ended, from the filing of the corrective return.
The form, line by line
- Form D-100
- The IRPF return for the year, approved by Order HAC/277/2026 for the 2025 return.
- Form 100
- Payment or refund slip for the return: printed to pay at a collaborating bank within the filing period.
- Form 102
- Payment slip for the second instalment, the 40%, when the payment is split and that second instalment is not paid by direct debit.
- Box 505 of the previous year
- «Base liquidable general sometida a gravamen» (general taxable base) of the previous year's return: requested to obtain the reference number without a certificate or Cl@ve Móvil.
Good to know
- To determine whether you must file, exempt income and income subject to the special levy on certain lotteries and bets are not taken into account.
- Nor do people have to file whose only income is employment, investment or business income and capital gains up to EUR 1,000 in total and capital losses below EUR 500, unless they were registered in the RETA.
- The draft can also be confirmed by telephone or at the offices, by appointment, for those who meet the requirements published on the e-office; if the result is to pay, only with direct debit, NRC, payment slip or Bizum, or by card where the payment can be made through the Tax Agency App.
- A taxpayer who is married and not legally separated, required to file and whose return shows tax to pay can ask for the payment to be suspended, without late-payment interest, up to the refund their spouse is entitled to, if the spouse waives collecting it up to the suspended amount. Conditions: debt and refund for the same tax year, both returns filed at the same time within the campaign period, neither spouse in the tax current-account system (cuenta corriente tributaria) and both up to date with their tax obligations.
- Interest-free splitting does not apply to supplementary returns. If you do not pay the second instalment by direct debit, you pay it with form 102; if you debited the first, you can debit the second until 2 November 2026, with the same bank and account as the first.
- Not receiving the draft does not exempt you from filing the return.
- If you consult the IRPF Regulation, you will see that its Article 61.3.A.2.º still sets the limit for those with more than one payer at EUR 15,000; Law 35/2006 (Article 96.3), in its current text, and the campaign order (Article 1) set it at EUR 15,876. This guide follows the law and the order.
- This guide does not cover the foral tax regimes (concierto and convenio) of the Basque Country and Navarre, which Law 35/2006 leaves untouched.
Common mistakes
- Believing that a self-employed person with little income need not file: being registered in the RETA at any time during the year requires a return in all cases.
- Applying the EUR 22,000 limit with two payers: if the second and further payers add up to more than EUR 1,500, the limit is EUR 15,876, except for pensioners under the special withholding procedure of Article 89.A of the Regulation.
- Not paying the first 60% instalment on time: the whole self-assessed amount goes into enforced collection.
- Confirming the draft without checking it: once confirmed, it counts as the return for all purposes.
- Not filing when not required although too much tax was withheld: the refund is only obtained by filing the return.
- Requesting several reference numbers: only the last one requested is valid.
- Believing that filing late costs nothing when a refund is due: if there is no financial loss to the Treasury there is no surcharge, but late filing is punished by a fixed fine of EUR 200, halved without a prior request.
Frequently asked questions
What was the filing period for the 2025 return?
From 8 April to 30 June 2026, both inclusive, whatever the result; direct debit of the payment until 25 June 2026.
Can I pay in two instalments?
Yes, with no interest or surcharge, if you file on time: 60% on filing and 40% by 5 November 2026 for the 2025 return. It does not apply to supplementary returns.
What happens if I file late?
Without a prior request from the tax authority, a surcharge of 1% plus an additional 1% for each full month of delay applies to the amount payable; after 12 months, the surcharge is 15% and late-payment interest is charged. The surcharge is reduced by 25% if the whole tax due is paid when the late return is filed, or within the deadlines of a deferral or instalment arrangement granted against a bank guarantee or surety insurance and requested when filing, and the rest of the surcharge is paid within the period opened by its notification. If the late return causes no financial loss to the Treasury — for example, that of a self-employed person who must file and whose result is a refund or zero — there is no surcharge, but filing it late is a minor offence punished by a fixed fine of EUR 200, halved if the return is filed without a prior request (Article 198 of the General Tax Law). Once there has been a prior request, the surcharge no longer applies: failing to pay on time the tax that the self-assessment should have shown is a tax offence (Article 191).
How do I correct a return already filed?
With a corrective return (autoliquidación rectificativa) on the same form, before the tax authority's right to assess or your right to claim the refund is time-barred. If filed after the filing period, it is a late return. From 2 July 2030, a 2025 return can no longer be filed electronically.
I am self-employed and earned very little; do I have to file?
Yes. Anyone registered in the RETA at any time during the year must file in all cases.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- BOE — Law 35/2006 on IRPF, Articles 4.2 (foral regimes, l. 572), 96 (obligation to file, l. 3050-3074), 97 (self-assessment and suspension of payment between spouses, l. 3103-3125) and 98 (draft return, l. 3129-3146) — October 5, 2026
- BOE — Order HAC/277/2026, forms for the 2025 return (obligation to file Art. 1, l. 154-179; forms Art. 3, l. 190-195; draft Art. 5 and 6, l. 208-223; filing period Art. 7, l. 230-233; identification, filing and additional documents Art. 8, l. 240-266; documents Art. 10, l. 279-296; payment, refund and splitting Art. 11, l. 303-312; direct debit Art. 12, l. 315-321) — October 5, 2026
- BOE — IRPF Regulation (Royal Decree 439/2007), Articles 61.3.A.2.º (EUR 15,000 limit the Regulation still states, l. 1485-1486), 61.6 (joint return, l. 1495), 62.2 (splitting and enforced collection, l. 1517-1518), 64 (draft return, l. 1543-1549), 67 bis (corrective return, l. 1577-1589) and 108.3 (certificate of withholdings and payments on account, which the withholder makes available to the taxpayer before the filing period opens, l. 2637-2638) — October 5, 2026
- Agencia Tributaria — Procedure sheet G229, Form 100, annual IRPF return (Renta DIRECTA and Renta WEB service, l. 31; legislation: Order HAC/277/2026, l. 43) — October 5, 2026
- BOE — Law 58/2003 General Tax Law, Articles 27 (surcharges for late returns and 25% reduction, l. 931-948), 191.1 (offence of failing to pay, unless regularised under Article 27, l. 3444-3445) and 198.1-2 (late filing without financial loss: fixed fine of EUR 200, halved without a prior request, l. 3544-3549) — October 5, 2026
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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.