TIME TO PAY INCOME TAXES BY TAX RESIDENTS – IRPF 2019

 In Tax residents

Tax Form 100 must be filed before 3Oth June 2020

Hi All,
Just a brief note to remind all Tax Residents in Spain that the filing period for submitting the Income Tax Return – Form 100 – for Tax Year 2019 has already started. It started at the beginning of April and ends at the end of June. The Coronavirus situation is not an excuse for not filing tax returns on time.

All individuals who live in Spain for more than 183 days in a year are considered to be Tax Residents and must pay income taxes in Spain for their worldwide income. If you spent more than 183 days in Spain during 2019 , you are considered to be a tax resident and must file the tax form 100.

There are some exceptions regarding those individuals who are not legally obliged to make a tax declaration and are not required to file the tax form 100. These are:-

  1. Individuals who have any kind of income no higher than 14,000 euro.
  2. Individuals who have an income from work no higher than 22,000 euro, and have paid the corresponding retentions.

Please note that individuals who have an income between 14,000 euro and 22,000 euro must file the tax form 100 if their income comes from different sources, e.g.. from a divorced spouse’s marital pensions or if no retentions have been paid on the income received. (e.g. pensions from foreign country).

We recommend that all our expat clients who live permanently in Spain and that are considered to be tax residents, should file the tax form 100 even if their income, (normally pensions), is not higher than 14,000 euro. In these cases, the income tax to be paid would be 0 euros, but it has the advantage of proving to the tax offices the individual’s tax residency status in Spain. If the form is not presented they would not know that you are infact a tax resident in Spain.

Should you have any doubts about your duty to file a Spanish Income Tax Return, please do not hesitate to contact us. We are happy to study your case and confirm your situation, and if necessary, we are also happy to assist you to prepare and file the tax form 100. Our charges are 100 euro, for a couple, (21 % VAT included).

If you would like us to assist you with your tax declaration please contact us ASAP

Tel. 952 901 225mail@marbellasolicitors.com
Jose Manuel Montiel – Head of Tax Department

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