Hacienda (AEAT)
Hacienda is the colloquial name for Spain's tax authority. Its official name is the Agencia Estatal de Administración Tributaria, abbreviated AEAT. When someone in Spain says "I have to go to Hacienda," they mean they need to deal with the tax office, whether that is filing a return, requesting a tax certificate, or resolving a notification.
What Hacienda does
The AEAT is responsible for collecting taxes, managing the census of taxpayers, processing returns, issuing tax certificates, conducting audits, and enforcing compliance. It handles IRPF (personal income tax), IVA (VAT), corporate tax (Impuesto de Sociedades), and informational declarations like Modelo 720 and Modelo 721. It also manages the registration of self employed workers and businesses through Modelo 036 and the Censos WEB system.
Hacienda is not the same as the Seguridad Social. The AEAT deals with taxes. The Seguridad Social (managed by TGSS and INSS) deals with social security contributions, pensions, and healthcare entitlements. When you register as autónomo, you register with both separately.
The sede electrónica
Most interactions with Hacienda happen online through the sede electrónica at sede.agenciatributaria.gob.es. This is where you file tax returns, request certificates, check notifications, and manage your tax census. Access requires a Certificado Digital or Cláve. The sede electrónica is available in Spanish only, though individual form instructions sometimes have summaries in English.
Key services available online include filing Modelo 100 (annual income tax), Modelo 303 (quarterly IVA), Modelo 036 (census registration and modifications), requesting a certificado de estar al corriente (certificate of tax compliance), and checking whether you have any outstanding notifications or debts.
Physical offices
Hacienda maintains physical offices across Spain, but nearly all services require a cita previa (appointment). Walk ins are generally not accepted. Appointments can be booked online or by phone. The physical office is useful for complex situations that cannot be resolved digitally, such as disputes, document reviews, or cases where the sede electrónica encounters technical problems.
Common reasons to interact with Hacienda
As a new resident, you will interact with Hacienda primarily for: registering in the census as a taxpayer (alta censal via Modelo 036), filing your annual income tax return (Modelo 100), filing quarterly returns if you are autónomo (Modelo 303 for IVA, Modelo 130 for IRPF), requesting tax certificates for bank account applications or residency renewals, and filing Modelo 720 or 721 if you hold foreign assets or crypto above the thresholds.
