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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

3.8 Annual Income Tax Return

From 2023 onwards, all individuals who at any time during the tax period were registered as self-employed workers or freelancers are required to file an income tax return:

  • in the Special Regime for Self-Employed Workers or Autonomous Workers, or
  • in the Special Social Security Regime for Sea Workers

In both cases, regardless of the amount of their returns.

This obligation applies to self-employed workers or freelancers, including collaborating family members, who are registered in the indicated schemes.

In this regard, it is worth remembering that since 2023 the calculation of their contributions in the Special Regime for Self-Employed Workers (RETA) has changed:

  • They are quoted based on their annual returns and choose a monthly contribution based on expected returns.
  • In the following year, they adjust the corresponding box of the declaration according to the actual income obtained, resulting in the following RETA contributions:
    • an additional amount to be paid, which is a higher deductible expense in the following year.
    • The amount to be refunded will be treated as a lower deductible expense for contributions paid to Social Security in the following year. If the amount exceeds the amount of the contributions paid to Social Security, the excess must be reflected as higher income in that financial year.

Effective from 1 January 2025, this contribution based on the income from the activity will not apply to cooperative members.

The personal income tax return, model D-100, It is filed for the 2025 Income Tax return from the April 8 to June 30, 2026 (the year following the tax year being declared).

If the declaration is to be paid, the payment can be made in one or two installments:

You can set up a direct debit from your account until June 25, 2026(charged on the last day of the term). If you choose to make the payment in two installments and the second installment is not paid by direct debit, you must submit the model 102 and make the payment up to the November 5, 2026 for the 2025 Income Tax Return.

Link to the taxpayer calendar