This annual procedure in Spain involves reporting taxpayers’ income and expenses for the fiscal year to the Tax Office and determining the amount of tax owed. Staying current with tax obligations and avoiding penalties is a key part of this process, which affects both individuals and households across the country.
In Spain, the income statement is filed during the period from April to June of the year following the year being reported. For example, the income statement submitted in 2025 covers income and expenses recorded in 2024.
2024 Income Statement Draft
To simplify the submission of all required documents, the Tax Office provides a draft income statement. The draft outlines Personal Income Tax IRPF income and withholdings, tax deductions, and other data collected by the Treasury, serving as a preliminary return containing tax information.
The taxpayer can review and adjust the draft if necessary before final submission. If the draft is correct, the taxpayer has the option to confirm it and submit it directly online, avoiding the need to file a complete income statement anew.
2024 Income Statement
By confirming the draft, the Treasury recognizes the taxpayer’s agreement with the stated figures and processes the return automatically using the data already in the Tax Office records.
If the draft appears inaccurate or incomplete, or if a more advantageous filing is possible, the full declaration must be submitted by other means within the established deadlines.
OCU Warns of Mistakes in the Draft
Therefore, it is important to note that the draft is not mandatory, and taxpayers always retain the option to file a full alternative return if needed. Careful review of the draft before approval is essential to ensure all data is correct and complete.
Is it better to choose an individual income statement or a joint filing for couples? That decision depends on individual circumstances and the overall tax situation for the year in question.
When Can the 2024 Lease Draft be Viewed
Following the revenue campaign calendar for 2024, taxpayers can request the draft income statement online starting April 11. The deadline for submitting the income statement is June 30 in any case. Other dates may apply based on actions defined by the Income Tax Agency during the 2024 calendar year. If a taxpayer wants the Treasury to arrange the income statement over the phone, an appointment can be made from May 3 to June 29. In that scenario, the submission window begins May 5 and ends June 30.
Additionally, if the taxpayer chooses to have the Treasury handle the filing by phone, the process starts within the specified time frame and culminates on the agreed closing date.
Do retirees have to submit their Income Statement?
If a taxpayer prefers the Tax Office to file the income statement in person rather than by phone, the period is adjusted to the full month of June, from the 1st to the 30th. The appointment for this in-person filing can be arranged from May 25 to June 29, 2024.
[Citation: Agencia Tributaria, Spain]