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What’s new in the Spanish personal income tax return?

Year after year, Spaniards are obliged to complete a procedure before the Tax Agency: the Income Tax declaration. Are you new to the country and would like to find out more about it? Stay tuned to this article and find out what’s new in 2022!

What is the IRPF?

The IRPF, or better known as Impuesto Sobre la Renta de las Personas Físicas (Personal Income Tax), is an annual procedure required by the Tax Agency in Spain that taxes the income obtained during that period of time.

In this way, it is understood as a progressive and direct tax that must be paid as a consequence of the net income obtained; once the expenses that are deductible during the fiscal year have been subtracted from the gross income.

Also included in the tax return is income received from salaried workers, as well as self-employed workers, or income from the receipt of public benefits.


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Key dates you should be aware of

To carry out the IRPF procedure, you must declare your income obtained during the previous year (in this case, 2021).

This time, as a taxpayer, you will have 3 months to file your tax return, starting on 6 April and ending on 30 June.

However, as a result of the COVID-19 pandemic, the procedure is flexible, so you will have 3 ways of filing your tax return:

What happens if you do not file your tax return?

It is important that you comply with the stipulated dates for filing your personal income tax return, otherwise the Tax Agency will issue a surcharge, which means that you will have to pay a higher amount than you had originally planned.

In Spain, tax offences are classified in three ways: minor, serious or very serious. In general, the most common taxpayers’ faults tend to be:

  • Avoiding the payment of taxes

  • Obtaining undue refunds

  • Taking advantage of tax benefits that do not correspond

  • Omitting tax revenues

  • Failure to file income tax returns

List of surcharges

Did you forget to file your tax return? The tax authorities will impose a series of penalties depending on the time you take to pay:

  • If you make the payment before 3 months, the surcharge will be 5%.

  • If you make the payment between 3 and 6 months, the surcharge will be 10%.

  • If you pay between 6 and 12 months, the surcharge is 15%.

  • If you make the payment after 12 months, the surcharge will be 20%.

On the other hand, if the Tax Administration detects that you have not made the corresponding payment, and that there is no intention to pay, the surcharge to be paid will increase between 50% and 150%.


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What’s new in IRPF 2021-2022

The process to make the income tax return has already started, and that is why we want you to know 5 novelties to take into account for 2022:

  1. Increase of two points in the state rate for income from work over 300,000 euros, up to 47%.

  2. Increase of three points for capital income of more than 200,000 euros, up to 26%.

  3. Reduction of tax relief for individual private pension plans to a maximum contribution of 2,000 euros.

  4. Increase in the joint reduction limit (participant and company) from 8,000 to 10,000 euros in company plans.

  5. Increase in Wealth Tax of 1% for assets of more than 10 million euros.


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Living in Spain means enjoying every corner of the city, but also complying with certain obligations, such as those required by the Tax Agency.

In the case of personal income tax, it is charged directly on the basis of your income or wealth. So, if you have not yet declared, don’t worry! Go to our website and contact our tax experts, they will advise you on every procedure you need.


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