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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

3.8 Declaración anual de Renta

The personal income tax return, model D-100, is filed for Renta 2020 from 7 April to 30 June 2021 (the year following the year in which the return is filed).If the amount is to be paid in, it can be paid by direct debit, until 25 June (debited on the last day of the period).

Si la declaración es a ingresar, se puede efectuar el ingreso en uno o dos plazos.If the second instalment is not paid by direct debit, you must submit the form 102 and make the payment by 5 November of the year in which the tax return is filed.

Taxpayer's calendar