Before you start

NIE
A determination of whether you are tax resident for the year
Records of worldwide income and foreign assets
A digital certificate or Cl@ve credentials for the Agencia Tributaria

Step-by-step

1
Work out whether you are tax resident, and from when
More than 183 days in a calendar year makes you resident, as does having your centre of economic interests in Spain. Spanish residency is assessed for the whole calendar year rather than pro-rated, which produces surprising results for people arriving mid-year. Establish your position before your first filing.
OnlineWho: You
2
Understand that half of your income tax is regional
IRPF combines a state scale with an autonomous community scale, and Aragón sets its own. The same gross salary produces a different net in Zaragoza, Madrid and Seville — and Bilbao is different again because the Basque provinces run an entirely separate foral system. Comparisons that quote a single national rate are simply wrong.
OnlineWho: You
3
Check the current Aragonese wealth tax position rather than an old article
Aragón's exempt minimum was EUR 400,000 for years — the lowest in Spain and the reason the region has a reputation it no longer deserves. The Gobierno de Aragón raised it to EUR 700,000 with effect from 1 January 2023 and indefinite validity, and applies the state scale above it because it has not legislated its own. Regional wealth tax rules change often across Spain; read the Administración Tributaria de Aragón's current page rather than a comparison table.
OnlineWho: You
4
File the Modelo 720 if you hold foreign assets
Tax residents must report overseas accounts, securities and property above a threshold in each of three categories. It is an information return, not a tax, but it has its own deadline and it is the most common serious compliance failure among new residents.
OnlineWho: You
5
Decide on the impatriate regime inside its window
The régimen especial for displaced workers — the Beckham Law — taxes Spanish employment income on a different basis from the ordinary progressive scale for a limited number of years, and was extended to people arriving under the digital nomad route. Its qualifying conditions and thresholds have been amended more than once and are widely misreported. Confirm the current rules with the Agencia Tributaria or an adviser, and note that the election has a strict deadline and is not easily reversed.
OnlineWho: YouWithin the statutory window
6
File the annual Renta between April and June
The declaration for the previous calendar year is filed in the spring window. The Agencia Tributaria produces a draft — the borrador — which is often accurate for simple employment cases and materially wrong for anyone with foreign income. Do not simply confirm it without checking.
OnlineWho: YouApril–June annually

Documents you’ll need

NIE
Certificado digital or Cl@ve credentials
Employment income certificates from Spanish employers
Records of all worldwide income and foreign accounts
Documentation of foreign property and securities, for the Modelo 720

Things most newcomers don’t know

Aragón's wealth tax reputation is four years out of date.

Aragón held the lowest exempt minimum in Spain at EUR 400,000 for a long time, and that figure is still printed in comparison tables, relocation blogs and even some professional summaries. The Gobierno de Aragón's own page states the minimum was raised to EUR 700,000 with effect from 1 January 2023 and with indefinite validity. That moves the region from an outlier to the ordinary Spanish default. If you rejected Zaragoza on this basis, the basis has changed.

Source: Gobierno de Aragón — Administración Tributaria

Half of Spanish income tax is regional, so 'the Spanish rate' does not exist.

IRPF is a state scale plus an autonomous community scale, and each region sets its own. The same gross salary yields a different net in Zaragoza, Madrid, Valencia and Seville — and San Sebastián or Bilbao are different again, because the Basque provinces administer their own tax entirely. Any comparison of Spanish cities that quotes one national figure is wrong in a way that matters at higher incomes.

Source: Agencia Tributaria

Spanish tax residency is worldwide and is assessed for the whole year.

Once you cross the 183-day threshold, Spain taxes your global income for that entire calendar year rather than from your arrival date. Someone arriving in May with substantial income earned abroad in January to April can find that income falling into the Spanish net. Model the arrival date deliberately if you have significant pre-move income — the difference between arriving in June and arriving in July can be very large.

Source: Agencia Tributaria

The borrador is a draft, not an answer.

The Agencia Tributaria pre-fills a return from the data it already holds, and for a straightforward Spanish salary it is usually right. It knows nothing about foreign accounts, overseas rental income or assets abroad. Confirming the draft unchanged when you have foreign income is a common and expensive mistake among new residents.

Source: Agencia Tributaria

Common mistakes to avoid

Working from a stale Aragonese wealth tax threshold — the exempt minimum moved from EUR 400,000 to EUR 700,000 with effect from 1 January 2023.
Assuming a single national income tax rate and ignoring the Aragonese regional scale.
Missing the Modelo 720 foreign-asset declaration in your first year as a tax resident.
Confirming the borrador unchanged when you have foreign income.
Planning around a reported Beckham Law threshold without confirming the current rules — they have been amended and are widely misreported.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.