First resident declaration: how to prepare the modelo 100

Who should serve a modelo 100 in the first year

Modelo 100 is IRPF declaration. Tax period coincides with calendar year, tax is due on 31 December [1]If you are a Spanish tax resident at the end of the year, the tax is counted as the income of the whole year: a resident or non-resident is left all year and the change of residence does not interrupt the period. [2]If you came in the fall and became a resident, the returns are also in the declaration before you arrive. Tax residence: 183 days and centre of interest.

The obligation to pay depends on the source and amount of income. According to the AEAT certificate for Renta 2025, the declaration is not filed if the only income is less than 22,000 I per year from one payer. Limited is lower with several payers. You must in any case apply if you have been to RETA for one year, if you have a right to a deduction for international double taxation or if you are requesting a refund. Tax-exempted income is required. In the case of limits, they are not considered [8]I. Full table of limits is given in the article IRPF rates, deductions and time frame.

The DNV income threshold, 34,188 I per year before taxes, is above the 22,000 Y limit. Therefore, the resident has a DNV with a pay threshold or above, and the obligation to file a declaration arises. [8]For self-employed persons, it arises at any amount [8]If you choose the regime of article 93, the model 100 is replaced by the model 151: Beckham Law for a Digital Nomad.

How to access: NIE, Cl@ve or número de referencia

The application can be submitted via the Internet with an electronic certificate, Cl@ve Móvil, referencia or eIDAS (identifying a foreigner as an EU citizen). [3]For the first declaration without Spanish history, Cl@ve is the easiest one: registration opens all Renta services without referencia [14]. How to register, written in the material Cl@ve.

If you choose referencia, AEAT requests NIE and the number of the report that is listed on the alien card or other document. For the 2025 referencia campaign, you were linked to casilla 505 last declaration. If you failed to submit or pay the sum of casilla 505, the system requests the last five digits of the IBAN account that the bank reported to AEAT in the annual information declaration as the account where you were the title holder in 2025. [4]If the bank has not reported, it will not be possible to obtain a referencia online in this way. Alternatives to the AEAT certificate: registration in Cl@ve by letter of invitation, electronic certificate or tax administration [5]. Referencia consists of six characters, and each new one cancels the previous one. [4].

At the first entry to Renta services in a year, the system asks for confirmation or correction of tax domiciles [11]Please indicate your real address. Register your place of residence: Empadronamiento in Barcelona.

How to draft a declaration: how to proceed

1. Record status and dates. Make a table of the days in Spain for the year, date of the move, address, family composition, status to be confirmed by the documents.
2. Collect income by type: The amount of the income is recorded in the currency of receipt for each income.
3. Count it to euros. AEAT writes for work income: the amount in foreign currency is transferred at the official rate, that is, at the ECB rate, which publishes Banco de España [6]What exactly is the course day for each payment, the work income manual does not specify: specify from the hestor.
4. Prepare the foreign tax papers. A deduction under Article 80 requires the amount of tax actually paid abroad on the basis of a tax similar to IRPF or IRNR [7]- You keep the tax confirmation with the declaration.
5. Open the data fiscals. This is data that AEAT is known at the time of entry from employers, banks and other payers. Access through the same certificate, Cl@ve or referencia. [11]The foreign data may not be available: check and add.
6. You'll decide if you serve with your spouse. A joint delivery is possible for the whole family, a choice for a year [1].
7. Fill in the Renta WEB application, check and file. If the result is "for payment", pay by domicile (which was taken before 25 June 2026) or by other means: How to pay the tax online through AEAT [3].
8. Keep the documents. AEAT ’s right to determine tax debt is generally valid for four years (article 66 LGT) [12].

Foreign earnings and Russia: what to contribute and what to deduct

Resident declares income from around the world, regardless of the country from which the payer pays (article 2 LIRPF), and AEAT directly writes about this for residents with Russian income. [2]The wages of a Russian company, interest on a foreign account and the sale of shares are credited even if the tax in Spain was not withheld.

If a foreign State took the same income, Spain took it down under article 80 LIRPF. The lower of the two amounts is the tax actually paid abroad and the average effective rate applied to the portion of the base that was charged abroad. [7]As the treaty between Russia and Spain relates to, we are considering in the article Double taxation Russia and Spain: Russia has suspended most of the articles of the treaty since 2023, and AEAT pages do not mention the suspension.

Foreign accounts, securities and real estate worth more than 50,000 I per group are subject to a separate modelo 720 information statement from 1 January to 31 March of the following year [13][15]It does not replace the modelo 100 and vice versa: modelo 100 and modelo 720: What's the difference.

First Declaration on Steps: An Example of a Calendar

A case study for clarity, let's say you moved to Barcelona in February 2026 and based on the 2026 resident.

• Until the end of 2026: you keep a table of days, collect the tax returns and the foreign tax confirmations, you get Cl@ve.
• From 1 January to 31 March 2027: Modelo 720, if foreign assets as at 31 December 2026 exceed 50,000 I in group.
• In the spring of 2027: modelo 100 in 2026, campaign dates are announced by AEAT; in 2026, this was 8 April - 30 June 2026 [3].

The 2026 campaign dates for October 2, 2026 AEAT were not published, so check the exact deadline on the agency's website in the spring.

Typical errors of the first declaration

• Not to pay foreign wages or interest because they're not in the datos fiscales.
• Transfer rubles to euros at random in place of the official ECB course [6].
• Forget the deduction for foreign tax or not retain confirmation of payment [7].
• Do not check the obligation to pay: consider income below the limit and forget RETA or double taxation deduction [8].
• Start accessing in the last weeks of the campaign: if the bank has not informed AEAT of your account, referencia will not be online, but registration will be made to Cl@ve via letter [5].
• Set the modelo 100 to Beckham mode instead of the modelo 151 or vice versa [9].
• Consider that the modulo 720 replaces the income statement or that the income declaration closes the modelo 720 [10][13][15].

When Individual Review Is Needed

You can see for yourself if you have one salary and no foreign assets. If you move in the middle of the year, you need a break, if you move in in the middle of the year, you get a profit from a few countries, you have foreign accounts and real estate, you self-employed, you move a family, or you think about the treatment of article 93. What is the deduction and how to show a foreign tax, defines a hector on the papers.

What can we help you with?

The NEXO team in Barcelona is helping to prepare the documents for the first declaration: the timeline of days, the list of country income, the confirmation of foreign taxes, the tax consultant's questions. First consultation: 30 minutes free, full consultation: 121 I in 45 minutes. ConsultationIII. Service page: Digital nomad ’s residence permitorder of submission to DNV: route sheet; general layout of the city: Residence permit in Barcelona.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.