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Manual of economic activities.Fiscal duties of employers and resident professionals in Spanish territory

3.8 Annual Income Tax return

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).

If the tax return is payable, it can be paid in one or two instalments.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