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

3.8 Annual Income Declaration

The personal income tax return, model D-100, is submitted for Income Tax 2022 from April 11 to June 30, 2023 (following year to the year declared).

If the declaration is to be entered, the entry can be made in one or two installments:

Direct debit can be deposited into the account until June 27, 2023 (with charge on the last day of the term). If you choose to make the deposit in two installments and the second installment is not domiciled, you must submit form 102 and make the deposit until November 6, 2023 for Income 2022.

Link to taxpayer calendar