First tax year of a resident in Spain: what to do for yourself

First tax year in Spain: 15-step scheme

1. Find out if you've become a tax resident.

   Under article 9 of LIRPF, a resident who has stayed in Spain for more than 183 days per calendar year or who has the main centre of business or economic interests, if a spouse you have not divorced and a minor child is living with is expected to reside in Spain, and if you do not prove that you have a tax residence in another country, the short-term departure at 183 days is counted.

   • Counted the days in Spain for a calendar year by stamp and ticket
   • Assessed where the bulk of the income and assets
   • Noted where the spouses and minor children live

   Where: Article 9 Ley 35/2006, AEAT ManualDuration: as a result of each calendar yearCost: free of charge

   When you need help: you moved in mid-year, another country also considers you to be a resident or almost 183 days: a tax expert handles this case.

2. Give me the AEAT tax address.

   The change of the home-calibre tax address is reported within three months of the change. For a private person, the main method is form 030 on a sede AEAT. If three months are due to expire, the address can be specified in the Renta declaration itself.

   • Checked out the AEAT address on my data.
   • I've got a 030 with a new address in Barcelona.
   • Saved the receipt for the delivery.

   Where: Sede AEAT, form 030Duration: 3 months from the date of change of addressCost: free of charge

   When you need help, you don't have a NIE or AEAT knows you under another number: first, sort out the identification (or I.D.)NIF and NIE).

3. Access: Cl@ve or electronic certificate

   Renta WEB, datos fiscales and almost all forms are opened via Cl@ve, electronic certificate, DNI electronico or número de referencia, one-time code for the Renta campaign. The certificate will be useful for other agencies, Cl@ve is more convenient on the phone.

   • Registered at Cl@ve (online with video identification or in full)
   • Set up the Cl application@ve and checked the entry to the Sede AEAT
   • If desired, have issued an electronic certificate: Cl@ve and Mi Carpeta Ciudadana

   Where: clave.gob.es, sede AEATDuration: before the Renta campaignCost: free of charge

4. Collect revenue from all over the world.

   The Spanish tax resident declares the income earned in any country, including wages and fees from foreign customers, interest, dividends, home rental, stock sales or real estate abroad.

   • Created a table of income by month, country and type
   • Requested annual receipts from foreign banks and brokers
   • Collected evidence of the tax paid abroad

   Where: your banks, brokers, customersDuration: January-March of next yearCost: free of charge

   When you need help, you have a sale of assets, options, company income abroad: the valuation rules are more difficult than normal.

5. Check the double taxation agreement

   The agreement (convenio) determines which country imposes every kind of income and how Spain calculates the tax paid abroad. Spain's list of agreements publishes AEAT, texts available on the website of the Ministry of Finance (Hacienda). If no agreement exists, the tax paid abroad is counted under article 80 LIRPF.

   • Found his country on the AEAT list and opened the text of the agreement
   • Checked whether there were any official reports of suspension or change of application
   • For each income, write out the article of the agreement

   Where: AEAT, Convenios de doble impotión; hacienda.gob.esDuration: pending declarationCost: free of charge

   When assistance is needed: income from Russia, Ukraine, Belarus and other countries where the application of the agreement may have changed, we do not draw conclusions without an official source: this is a question that the tax officer checks. Double taxation Russia and Spain.

6. Write down the timeline for the Renta campaign

   The year's declaration is given in the spring of next year, an example being that Renta 2026 was served online from April 8 to June 30, 2026, and with a payment supplement until June 25, 2026, the next AEAT campaign published on the tax calendar, check them there.

   • I put the campaign dates on the AEAT calendar.
   • I've got a specific time frame for domicile.

   Where: Calendario del contribuiente on the Sede AEATDuration: usually April-June, exact dates by calendarCost: free of charge

7. download the data fiscals and fill in Renta WEB

   Datas fiscales collect what Spanish payers and banks have reported about you.

   • He downloaded the data from the fiscales and checked with the statements.
   • Added foreign income and deduction for tax paid abroad
   • Checked personal and family data: First declaration of modulo 100

   Where: Renta WEB on a sede AEATDuration: during campaign periodCost: free of charge

   When you need help, the draft is very different from your calculations or you're not sure what the duty is to serve.

8. Check Catalonia subtractions

   Catalonia sets its own deductions in the regional part of IRPF. In Renta 2025, the children were deducted for having a child or adopting a child, for renting a basic dwelling (for certain categories), for interest on a loan to a magistrate or a doctor, for donations.

   • Checked Catalonia's Deduction List for the year.
   • Checked the conditions for age, income and documents
   • Collected leases, certificates, receipts

   Where: AEAT Manual, CataluñaDuration: with declarationCost: free of charge

9. Assess the duty to file the 720 form

   Form 720 informs AEAT of accounts, securities, insurance and real estate abroad, the obligation arises when the value of assets in the block exceeds 50,000 y. The amount is served from 1 January to 31 March of the previous year, again in the following years, with growth or changes under AEAT rules.

   • Disbursement of balances as at 31 December for accounts, papers and real estate abroad
   • Comparison of amounts with the threshold for each block
   • I read it. how modelo 720 is made

   Where: sede AEAT, shape 720Duration: 1 January-31 MarchCost: free of charge

   When you need help, you know, joint accounts, trusts, assets through a company: the rules for accounting are not obvious.

10. Check the cryptation abroad: form 721

    Form 721 refers to virtual currencies held by foreign providers, which are served from 1 January to 31 March of the following year if the value as at 31 December exceeds 50,000 y. In the following years, the deposit is required if the cumulative balance has increased by more than 20,000 y.

    • Unloaded foreign stock and caste wallets as at 31 December
    • I separated the cryptivate in my wallets from the safest providers.

    Where: sede AEAT, shape 721Duration: 1 January-31 MarchCost: free of charge

    When you need help, a lot of exchanges and transactions over the year: sales returns are also declared in Renta.

11. Deal with Beckham's regime.

    The special regime for the movers (article 93 LIRPF) is available to those who were not resident in Spain for the previous five years, and declares it as form 149 within six months of the commencement of the Alta activity in the Seguridad Social, operating in the year of the move and the following five years, and is subject to a declaration in form 151.

    • Checked if Spain wasn't a resident for the previous five years.
    • Found a date for the start of the operation at Alta Seguridad Social
    • Compares mode to normal IRPF: Beckham's law for digital nomad

    Where: Sede AEAT, Form 149Duration: 6 months from the date of commencement of the activityCost: free of charge

    When you need help: always before 149: the choice affects six years, and the missed deadline is not restored.

12. Check the property tax in Catalonia.

    The impuesto sobre el Patrimonio is credited to property as at 31 December. For residents of Catalonia, the undescribed minimum in Patrimonio 2025 was 500,000 me (the minimum legal minimum is 700,000 I apply if the region has not established one).

    • Assessed property in Spain and abroad as at 31 December
    • Checked whether there was a tax on payment or a duty to pay at a high cost of property
    • I read it. Tax on wealth in Catalonia

    Where: sede AEAT; Catalonia StandardDuration: during the Renta campaignValue: calculated

    When help is needed: property near the threshold or shares in companies: assessment requires a specialist's assessment.

13. Pay the tax or get the refund.

    The payment can be paid at the time of the deposit or the bank can be written off (domiciliación). For Renta 2026, the payment was divided 60/40: 60% upon payment, 40% before November 5, 2026. You can delay or break the debt for a longer period on the ade AEAT.

    • Picked the way: pay immediately, domicile or 60/40
    • IBAN indicated Spanish for return or write-off
    • Saved the receipt: How to Pay Tax online

    Where: Renta WEB, your bank, sede AEATDuration: Renta 2026 until 25.06.2026, second payment up to 5.11.2026Value: amount per declaration

14. Keep the documents all the time.

    The tax period for Ley General Tributaria is four years old, and is considered to be the date of the declaration, so you keep the confirmations for a year at least four years after the campaign's end.

    • Screwed the year's folder, receipts, receipts and translations
    • Saved the day count in Spain and proof of residence.
    • Made a backup copy off the phone.

    Where: Your archiveDuration: 4 years after the deadline for submissionCost: free of charge

15. Decide if you need a gestor.

    A simple declaration by a resident with a Spanish salary and a foreign account is required by many themselves. A Gestor or tax specialist is needed when a mistake is costly: choice of regime, large assets, business, complex foreign income.

    • Step 1-13 went through and wrote down where I'm not sure.
    • Prepared questions and documents before the meeting: How to Choose a Gestor

    Where: gestor, tax specialistDuration: before campaignCost: Professional estimate

    When you need help, autónomo or SL, Becham regime, forms 720 and 721, property tax, conflict of residence: it's the most risky.