Skip to main content
Practical manual for Income Tax 2021.

Deadline and form of submission of personal income tax returns 2021

Deadline for filing tax returns PIT

The deadline for submitting the declarations of the PIT corresponding to the 2021 financial year, whatever the result, will be the period between the daysApril 6 and June 30, 2022, both inclusive.

All of this, without prejudice to the deadline for direct debit of the declarations (until June 27, 2022) discussed in this same chapter.

Form of presentation of the declarations of the PIT

In general

In accordance with article 2 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, the declarations of the PIT, as well as the corresponding payment or refund document, may be submitted in the following manner:

a) Electronic submission via the Internet, which may be made using one of the following identification systems: recognized electronic certificate, reference number or Cl@ve PIN system described in this Chapter.

b) Submission of the declaration through the confirmation of the draft of declaration which, as mentioned in the previous section, allows submission, in addition to online at the Electronic Headquarters of the State Tax Administration Agency, through the application for mobile devices, by telephone and at the offices of the State Tax Administration Agency, upon request for an appointment, as well as in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities for confirmation of the draft declaration. In this case, the declaration must be submitted directly to the aforementioned offices for immediate electronic transmission. Returns to be refunded or negative and returns with a result to be paid may be submitted by confirming the draft return, provided that, in the latter case, the taxpayer has proceeded to direct debit the resulting income or the first instalment if the returns are in which the taxpayer has opted to pay in installments. In the case of mobile devices, payment of the resulting tax debt must necessarily be made in two installments, by direct debit of both.

Specialties:

  1. Taxpayers of the PIT that are covered by the current account system for tax purposes

    Taxpayers of the PITthat are covered by the current account system for tax matters, regulated in articles 138 to 143 of the General Regulations on actions and procedures for tax management and inspection and for the development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, shall submit their declaration in accordance with the rules set forth in numbers One and Two of section six of the Order of September 30, 1999, which approves the application form for inclusion in the current account system for tax matters, establishes the place of submission of tax returns that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, of June 25, which regulates the current account system for tax matters.

  2. Taxpayers who are also required to file a return for the Wealth Tax

    Taxpayers who file a declaration for the Wealth Tax will be required to use the electronic method through the Internet to file the declaration. PIT, having to use the electronic means, through the Internet or the telephone to confirm, where appropriate, the draft declaration of the PIT.

  3. Taxpayers with habitual residence abroad or displaced outside Spanish territory

    Taxpayers who have their habitual residence abroad and those who are outside the national territory during the deadlines for filing tax returns PIT They may confirm and submit the draft declaration and, where appropriate, make the payment or request a refund electronically, via the Internet or by telephone under the terms, conditions and in accordance with the procedure set out in the section "Confirmation and presentation of the draft".

  4. Statements by the PIT of spouses not legally separated in which one of them requests the suspension of the income and the other expresses the waiver of the refund collection

    In the case of declarations of spouses not legally separated in which, under the provisions of article 97.6 of the Law of PIT, one of them requests the suspension of the payment and the other states the waiver of the collection of the refund, the declarations corresponding to both spouses must be submitted simultaneously and jointly in the corresponding place depending on whether the final result of their declarations as a result of the application of the aforementioned procedure is to be paid or refunded.