IRPF 2024: Open for Personal Income Tax Filing in Spain
The 2024 Spanish Personal Income Tax (IRPF) filing season opens on April 3rd and ends on July 1st, 2025. During this period, all residents and qualifying taxpayers must file their annual income tax returns. Whether you have straightforward employment income or more complex international and investment structures, it is important to review your situation early to ensure timely and accurate filing.
Basic Steps for Filing the Spanish 2024 Income Tax Return (IRPF)
Access the Tax Filing Portal:
Visit the Agencia Tributaria website and select “Servicio tramitación de borrador/declaración”. (Renta WEB)
Log In:
You can log in using one of the following:
- Cl@ve PIN
- Reference number (from last year's return or via SMS)
- Digital certificate or electronic ID (DNI-e)
Access Your Draft (Borrador):
Once logged in, you’ll be able to see a preliminary version of your tax return based on information held by the tax office.
Review and Edit:
Carefully check the information. You can add or correct any missing or incorrect data—especially income, deductions, family status, or residence.
Submit:
Once you're happy with the draft, you can submit it online directly through the platform.
If You Are a Client of Incwell / Strong Abogados:
You may download your draft (borrador) and securely send it to us. We will verify all details, make any necessary corrections, and file the tax return on your behalf.
Key IRPF 2024 Updates
Expanded Maternity Deduction
Now available to mothers with children under 3 years old who are unemployed or have part-time/seasonal contracts. Eligible even if the mother was only working at the time of birth and became unemployed afterward.Energy Efficiency Renovations
The deduction for energy-efficient renovations has been extended through 2024. Depending on the scope of the renovation, deductions may be 20%, 40%, or 60%.
Pension Plans
The individual contribution limit remains at €1,500. An additional €8,500 may be contributed if the employer contributes the same amount. New online platforms are available to help manage simplified employment-based pension plans.
Cryptocurrency Reporting
A new section has been added to report cryptocurrencies. Taxpayers must report their crypto balances as of December 31 and include details of transactions.
Employment Income Withholding
Updated brackets and withholding rates have been introduced. The tax-exempt threshold is adjusted based on salary level and type of employment contract.
We encourage you to contact us sooner rather than later to review your specific tax situation and avoid last-minute stress.
Filing income tax in Spain—especially with international income, crypto assets, or family deductions—can be complex, and early planning avoids errors, omissions, and unnecessary penalties.
At Strong Abogados / Incwell, we are happy to review your case and send you a clear, tailored proposal for handling your tax return. For clients for whom we also manage payroll, we apply a special discount on our group personal tax filing service, as we already have verified financial information and employment records.
Please note: if you are our client, coordinating with our tax advisors for IRPF filing is not only advisable—it is mandatory to ensure all filings align with your accounting and corporate obligations.
Contact us today to receive your tailored proposal and secure your appointment in time. The earlier we start, the better the outcome.