This annual procedure in Spain requires taxpayers to report their income and expenses for the fiscal year to the Tax Office and to determine the amount of tax owed. Keeping tax obligations up to date helps avoid penalties and fines, making the process essential for compliant financial management.
In Spain, the income statement is filed between April and June of the year following the year to which the statement refers. For example, the income statement filed in 2025 covers income and expenses from 2024.
2023 income statement draft
To facilitate submissions, the Tax Office provides a draft income statement for taxpayers. This draft includes Personal Income Tax (IRPF) income and withholdings, deductions, and other data collected by the Treasury on the taxpayer. It is a proposed return that reflects tax information on file.
Taxpayers can review and adjust the draft if necessary before final submission. If the draft is correct, they can confirm and submit it online, often without needing to prepare a full income statement from scratch.
In this way, the Treasury can confirm agreement with the income statement, and the filing proceeds automatically with the data already on record with the Tax Office.
If the draft is deemed inaccurate, incomplete, or potentially more favorable to the taxpayer, the declaration must be filed by alternative means within the established deadline.
Note that the draft is optional; taxpayers always retain the option to file a comprehensive return if they prefer. A careful review of the draft is important to ensure all information is correct.
Is it better to choose an individual income statement or joint income?
Taxpayers may consider whether to file as an individual or as a couple, depending on personal circumstances and the balance of income, deductions, and credits. Each option can affect the overall tax outcome, so understanding the implications is wise before filing.
When can you see the 2023 lease draft?
According to the 2023 revenue campaign calendar, the taxpayer can request the draft income statement online beginning April 11. The filing deadline remains June 30, 2023, in all cases.
Additional dates are set by the calendar managed by the Income Tax Institution for 2023. If the taxpayer wants the Treasury to arrange the income statement over the phone, an appointment may be required from May 3 to June 29. In that scenario, the submission period starts May 5 and ends June 30.
Do retirees have to submit their Income Statement?
If a taxpayer prefers in-person filing rather than a phone-assisted submission, the process follows a different schedule: the entire month of June, from June 1 to June 30, may be used for filing as required for certain cases; appointments may be available from May 25 to June 29, 2023.
In all cases, timely action is essential. The exact dates can vary based on chosen submission methods and calendar updates from the Tax Office. Taxpayers are encouraged to verify current instructions each year to avoid missing deadlines and to ensure accurate reporting.