You must pay taxes on your worldwide income in your country of residence.
If you have stayed within Spanish territory for over 183 consecutive days in 12 months.
- If you are EMPLOYED, your employer will deduct your income tax liability from your salary and you must file a tax return when exceeding the limits set out.
- If you are SELF-EMPLOYED, you must make fractioned payments quarterly, on top of filing your tax return within the statutory period.
PERIODS: In Spain, the tax year corresponds to the calendar year.
TAX YEAR: 1st JANUARY – 31st DECEMBER – TAX RETURN: APRIL – JUNE OF THE FOLLOWING YEAR
If you have stayed for over 183 days.
- If you are EMPLOYED, tax income will automatically be deducted from your salary through the PAYE System (Pay As You Earn). *There are exemptions in place for residents for incomes below the minimum threshold.
- If you are SELF-EMPLOYED, you must file your tax return reporting on all the details of your income to determine the applicable amount of taxes.
TAX YEAR: 6th APRIL – 5th APRIL OF THE FOLLOWING YEAR – TAX RETURN: ON PAPER UNTIL THE 31st OCTOBER / ONLINE UNTIL THE 31st JANUARY
If you have stayed in the country for over 6 consecutive months.
- If you are EMPLOYED and your only source of income is your salary, there is no obligation to file a tax return. Your employer will gradually deduct your income tax liability from your salary.
- If you are SELF-EMPLOYED, you must make quarterly payments in advance based on your results from the previous year. During your first year of self-employment, you must produce your anticipated earnings.
PERIODS: In Germany, the tax year corresponds to the calendar year.
TAX YEAR: 1st JANUARY – 31st DECEMBER – TAX RETURN: JANUARY – MAY OF THE FOLLOWING YEAR