Can I just submit the draft tax return the Agencia Tributaria prepares for me?

Only if it's complete and accurate. The draft (borrador) is based on data already reported to the tax authority, so it commonly misses foreign income or deductions you're entitled to — review it carefully before submitting, since you're legally responsible for its accuracy.

Personal Taxes

Filing your annual tax return (Renta)

How Spain's annual income tax return campaign works, from the draft return to submission.

Last reviewed: 2026-06-15The Renta campaign typically runs from early April to the end of June for the previous tax year; the exact opening and closing dates are confirmed by the Agencia Tributaria each year.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

Each spring, Spanish tax residents go through the Renta campaign — the process of filing your annual income tax return (IRPF) for the previous calendar year. Spain makes this easier than many countries by pre-filling most of a draft return for you, but you still need to check and submit it.

Requirements

Generally required for Spanish tax residents above certain income thresholds, which vary depending on the number and type of income sources
Also required for non-residents with specific Spanish-source income obligations, under the separate IRNR regime

Step-by-step process

Wait for the Agencia Tributaria to prepare your draft return (borrador), which uses data already reported to them (employer withholdings, bank interest, etc.) — this is usually available from early April
Review the draft carefully via Renta WEB or the app, since it may not include foreign income, deductions you're entitled to, or other details it doesn't automatically know about
Add any missing income or deductions before submitting — this is your legal responsibility, not the Agencia Tributaria's
Submit the return, either confirming the draft as-is or after making corrections, using Cl@ve, a digital certificate, or your reference number
Pay any amount owed, or wait for your refund, according to the result — if you owe money, you can typically split the payment into two instalments

Required documents

NIE/NIF
Cl@ve, digital certificate, or reference number, to access and submit your return
Records of any foreign income, deductions or circumstances not already known to the Agencia Tributaria

Common mistakes

Submitting the draft return unchanged without checking it for missing foreign income or deductions you're entitled to
Missing the filing deadline, which can trigger penalties and surcharges even where the underlying tax owed is small

Practical tips

If you're required to file for the first time as a new resident, get help reviewing your first draft — this is the year most errors happen, since you don't yet know what the Agencia Tributaria does and doesn't already know about you
Filing slightly earlier in the campaign (rather than right at the June deadline) gives you more time to fix any errors calmly

How Tuchati can help

If your draft return doesn't look right, or you're not sure what needs adding, Tuchati can help you understand what to check before you submit.