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Practical manual for Income Tax 2023.

Specialties in filing returns

  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 applicable, 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 above.

  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.