The deadline for filing the 2013 income tax return in Spain is June 30th. Generally, any person residing in Spain who earns income of any kind, from any country, is required to file an income tax return. The following groups are exempt from this rule:
- Taxpayers who exclusively earn income from dependent work (salary, pension, etc.) up to €22,000 annually. However, in some cases, the limit may be €11,200.
- Taxpayers who exclusively earn income from capital gains (dividends, interest, etc.) that are subject to a tax deduction (capital gains tax) in Spain. These must not exceed a total of €1,600 per calendar year.
- Generally, those who earn less than €1,000 annually.
Retirees who are resident in Spain and receive a pension from another European state must file an income tax return in Spain if the paying authority is not obliged to deduct tax for Spain (which is usually the case with foreign pension funds such as the “Deutsche Rentenversicherung” or the French “CNAV”) and the gross pension exceeds €11,200. If other income is earned in addition to the pension (such as interest, dividends or rental income), an income tax return must be filed in Spain even if the pension is less than €11,200.