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Spanish tax advisor for individual citizen

Our online tax advisor helps you with your tax obligations, especially with the most relevant questions. This is an area in which there are many conflicting opinions, but generally there is only one real one. It is timesaving and very important to do things right, that we can help with.

Two citizens drinking coffee and reviewing taxes

Frequently asked questions about taxes individuals

All citizens are subject to taxes, the most relevant of which is the income tax, every year has to face the same, in general those who wish to present it online, they can do so from:

  • On April 7, 2021, the deadline for the online filing of the 2020 Income and Wealth tax returns begins.
  • From May 6 the Tax Agency will be able to prepare your 2020 Income Tax return by telephone and from June 2 in person at its offices until June 30, 2021.
  • May 4th to be attended by telephone and from May 27th to come to our offices. The appointment can be made until June 29, 2021.

But the face-to-face campaign will not begin until May 14. In one way or another, taxpayers who are required to file the return will have until July 1 to do so.

Goodbye, FATHER (PADRE) program

The most important innovation is possibly changing the program through which the taxpayer could submit the Statement of Income.

Pension plans

Pension plans have been one of the products with more news from the fiscal point of view. Specifically, from this year, the taxpayer may be tax deductible to a maximum of 8,000 euros of contributions to pension plans, with the limit of 30% of the amount of the gross income of labour and economic activities.

In addition, the limit of the contributions made in favour of the spouses of 2500-2000 euros is also modified, as long as they do not receive income from work or economic activities that amount less than 8,000 euros.


It is an aid imed at those working mothers with children under three years in their charge, whether on its own (autonomous) account or for others. The amount of aid is 1,200 euros per year, which may be charged in two ways:

  • In full through the Income Statement. This aid is deducted from the tax difference, i.e. the quota that has to be paid to the tax system or what they will return. For example, if the result of a Declaration is to pay 100 euros and this deduction is applied, the Treasury will return 1,100 euros, result of subtracting 1,200 euros of the fee payable to the Tax Office (100 euros).
  • In advance: those who wish may charge this assistance every month. To do this, they must fill in the form 140 of the Tax Agency.

Main Residence Rental

Only if your rent was signed before 2015, you will get a tax credit of 10.5 % of the contributed amounts, as long as your taxable income is less than 24,000 euros a year. However, the regional tax credits should be reviewed because we may obtain another additional deduction.


The contributions made to charity in 2015 will allow you to pay less to the Treasury, according to the association on whose behalf the donation is made. Specifically, for NGOs, the taxpayer may be tax deductible 50% of the same for the first 150 euros and 27.5 % from that amount, with the exception of those taxpayers making donations to the same association since 2013, who will enjoy a deduction of 32.5 %.

And these are only some of the many things to consider.

Owning some property involves knowing a series of annual taxes.
Specifically you have to pay property tax in cases of housing and IVTM in the case of having a vehicle.

Various life events carry a high tax burden, knowing the details allows you to make the right decisions and on time, with the savings that may result. Our online tax advisor, not only clarifies the doubts you have at any given time, but can advance you from future problems.

For example, receiving a property or money involves knowing more various taxes, such as Inheritance and donations. Perhaps you did not know the tax on the increase of urban land value (capital gain) is the most burdensome in case of receiving a property in inheritance? In most cases more than the inheritance tax in itself.

Another example, in the Spanish tax system there is a small tax virtually unknown to the public: the transfer tax (ITP) in housing rental and what the tenant pays. But isn’t the ITP only paid when buying a property? Nope, also in rent and it is so unknown that it is barely paid and the autonomous communities begin to claim it back.

Below are actual sample queries, about taxation and taxes of individuals in Spain

We are doing some refurbishments in our main residence. We would like to know what VAT should/ could we apply to the plumber, carpenter, bricklayer… .

Before you need to determine whether it is a refurbishment and if they tax at the reduced rate of 7% (8% from 1-7-2010), you need to consider two phases:

  1. It will be necessary to determine whether it is a refurbishment from a qualitative point of view. This requirement is fulfilled when more than 50% of the total cost of the refurbishment project matches consolidation works or treatments of structural elements, facades or covers or similar related to rehabilitation work elements.
  2. Quantitative Requirement, i.e. if the total cost of the works or the cost of the rehabilitation project exceeds 25% of the purchase price or market value of the building before rehabilitation excluding land value. If it comes to rehabilitation in accordance with the criteria outlined in the previous sections of this defense, it should take into account the provisions of Article 91, section 02.01, number 15º of Law 37/1992, according to which will apply the tax rate of 7% (8% from 1-7-2010) benefits consistent service in the renovation and repair performed on buildings or parts thereof for housing, where the conditions are met indicated in question 130409. If the renovations qualifies as a rehabilitation, it will be taxed at 7% (8% from 1-7-2010), the placement and installation of plumbing, boilers, marble benches, tiles, parquet, drywall walls, flooring, doors, screens, toilets, kitchens and bathroom lightings, air-conditioning, plaster, radiators and painting. Also, pursuant to Article 91.uno.3.2º of Law 37/1992, will be taxed at 7% (8% from 1-7-2010) the sale with kitchen furniture and bathrooms instalments performed by the company responsible for the housing reform of the consultant provided the renovations are eligible for rehabilitation under the terms set forth in the preceding paragraphs of this statement. By contrast, deliveries with installation of appliances made by the company that holds the housing reform will be taxed VAT, in any case, the general rate of 16% (18% from 1-7-2010). Regulations / Doctrine: Article 20.uno.22º, 91.uno.3.1º and 91.uno.2.15º Law 37/1992, of December 28, 1992. Binding consultation D.G.T. V 1195-10, of May 31, 2010 Consultation Binding of D.G.T. V 1152-10, of May 28, 2010 When a construction project does not qualify as rehabilitation should take into account the provisions of Article 91.Uno.2.15º of Law 37/1992, which states apply the tax rate of 8 percent to benefits of services consisting of the renovation and repair performed on buildings or parts thereof for housing, where the following conditions are met: a) The recipient is an individual, not acting as an entrepreneur or professional and the use of the residence is solely for private use. b) the construction or rehabilitation of housing referred to the works have been completed at least two years before the start of the latter. c) That the person performing the work does not provide materials for execution or, if so, the cost does not exceed 33 percent of the tax base of operation. For the purposes of Article 91.Uno.2.15º of Law 37/1992, should be considered materials provided by the employer or professional that runs the renovation or repair performed on buildings or parts thereof for housing all those tangibles that, in execution of such works materially are incorporated into the building, directly or after processing, such as bricks, stones, limestone, sand, plaster and other materials. If the threshold of 33 percent exceeds the cost of the materials provided, the execution of works of renovation or repair will have the status of delivery of goods and therefore all of it will be taxed the general rate of tax of 18 percent. Deliveries with installation of appliances made by the company that holds the housing reform will be taxed by the tax value added, in any case, the general rate of 18 percent, they are provided in conjunction with the execution of works classified as rehabilitation or renewal.