Quick Facts
- Filing Period: April. June
- Residents: Worldwide income
- Rates: General income follows state and regional scales; savings have separate rates.
Overview
Tax residents declare worldwide income annually. Filing window: April through June for the prior year. Income tax rates depend on the type of income, tax year and autonomous community.
Deductions Available
- Housing
- Donations
- Pension contributions
- Family circumstances
Non-residents with Spanish income file separately. Non-resident tax rates depend on the type of income, country of residence and any applicable tax treaty.