Tax filings for residents, non-residents and autónomos
Spain’s tax calendar runs on fixed forms and fixed deadlines, and the first year after a move is where most people get caught out. We prepare and file your recurring returns and one-off declarations, keep a deadline calendar for you, and explain what each filing means in plain language. For complex planning, we work alongside a tax adviser.
Who it’s for
- New residents filing their first Spanish income tax return
- Non-residents who own property in Spain or receive Spanish income
- Autónomos who need their quarterly VAT and income-tax instalments filed on time
- Residents with assets abroad who may need to file the Modelo 720
- Workers posted to Spain considering the special impatriate regime
Documents you’ll usually need
- NIE and digital certificate or Cl@ve
- Income certificates and payslips
- Bank and investment statements, in Spain and abroad
- Property deeds and IBI receipts
- Invoices issued and received (autónomos)
- Previous tax returns, in Spain and in your former country
What we handle
Annual income tax return (Renta / IRPF)
Preparing and filing the annual return for tax residents, including income from abroad and the relief available to avoid double taxation.
Non-resident income tax (Modelo 210)
Returns for rental income or deemed income on Spanish property owned by non-residents, and for gains on a sale.
Quarterly VAT (Modelo 303)
Preparing the quarterly VAT return for autónomos from your invoices and expenses.
Income-tax instalments (Modelo 130)
Quarterly IRPF instalment payments for autónomos under the direct-assessment method.
Assets abroad (Modelo 720)
Informative declaration of accounts, securities and property held outside Spain, where you meet the filing conditions.
Impatriate regime election (Modelo 149)
Preparing the election into the special regime for workers posted to Spain, often called the “Beckham law”, within its deadline.
Census registration and updates
Registering, updating or ending your activity on the Agencia Tributaria census.
Notifications from the Agencia Tributaria
Reviewing letters and requests and preparing the administrative response.
Last reviewed: Legal basis: Ley 35/2006 (IRPF) · RDL 5/2004 (IRNR) · Ley 37/1992 (IVA) · Ley 58/2003 (LGT)
Who does what — stated plainly
BorderConexion coordinates and prepares your case. Our founder is completing the official Máster en Gestión Administrativa (2026–27), the qualifying route to colegiación as a Gestora Administrativa in Spain. We are currently onboarding colegiado partners (abogados and gestores administrativos colegiados). Until those partnerships are in place, we offer consultations, route planning and document preparation; any filing that legally requires a colegiado professional will be submitted by a named partner, identified in your engagement letter.
Frequently asked questions
Do I have to file a Spanish tax return if I moved to Spain this year?
It depends on whether you are tax-resident in Spain for that year, which is usually tested by spending more than 183 days in Spain or having your main base of activities or interests here. If you are resident, you are taxed on your worldwide income and may need to file the annual Renta return. The first year is worth reviewing carefully.
What is Modelo 210 and who has to file it?
Modelo 210 is the non-resident income tax return. Non-residents who own property in Spain generally file it for rental income or, if the property is not let, for deemed income. It is also used for gains on the sale of Spanish property by a non-resident.
Do I need to file Modelo 720 for my US bank accounts?
Spanish tax residents with accounts, securities or property abroad above the reporting thresholds generally must file the Modelo 720 informative declaration. The thresholds apply by category and there are later-year rules for changes in value. Check your position before the filing deadline in your first year of residence.
Can I apply for the Beckham law?
The special regime for workers posted to Spain is available to certain people who move to Spain for work and have not been resident in the preceding years, subject to conditions. The election is made with Modelo 149 within a strict deadline counted from your Social Security registration in Spain. Eligibility should be confirmed before you rely on it.
What taxes does an autónomo pay every quarter?
Most autónomos file a quarterly VAT return (Modelo 303) and, under direct assessment, a quarterly income-tax instalment (Modelo 130), unless their clients withhold tax on most of their invoices. There are also annual summaries and the yearly Renta return. Social Security contributions in RETA are paid separately each month.
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