Modelos

Overview of Spanish Tax Forms (Modelos) 2026

A complete reference guide to all key Modelos with the AEAT. For individuals, expats, pensioners, self-employed people, and business owners.

IMPORTANT: Spain has 17 autonomous regions. Some regional taxes and forms may differ. Always verify the specific rules for your region.

Overview of Spanish Tax Forms (Modelos) 2026

Income Tax (IRPF)

Modelo Modelo 100
Who Anyone with income in Spain
When April to June (annual)
Purpose Annual income tax return (Declaracion de la Renta). Mandatory above certain income thresholds.
Modelo Modelo 101
Who Individuals not required to file
When April to June (annual)
Purpose Simplified declaration for those not obliged to file but who wish to do so, for example to claim a refund.
Modelo Modelo 111
Who Self-employed and employers
When Quarterly and annual
Purpose Withholding tax on salaries and professional fees. Quarterly filing with annual summary via Modelo 190.
Modelo Modelo 115
Who Self-employed and businesses renting premises
When Quarterly and annual
Purpose Withholding tax on commercial property rent. Quarterly filing with annual summary via Modelo 180.
Modelo Modelo 121
Who Individuals with mortgage interest deduction
When Annual
Purpose Deduction for the purchase of a primary residence. Only applies to contracts signed before 2013.
Modelo Modelo 130
Who Self-employed under direct estimation
When Quarterly
Purpose Quarterly income tax prepayment for the self-employed, based on actual income and expenses.
Modelo Modelo 131
Who Self-employed under objective estimation
When Quarterly
Purpose Quarterly prepayment for self-employed people using the modulos system. Flat-rate tax based on sector and activity.
Modelo Modelo 145
Who Employees in paid employment
When On joining or change of circumstances
Purpose Declaration of personal circumstances to the employer for correct income tax withholding.
Modelo Modelo 190
Who Employers and self-employed
When Annual (January)
Purpose Annual summary of all income tax withholdings. Summary of Modelo 111.
Modelo Modelo 180
Who Landlords of commercial premises
When Annual (January)
Purpose Annual summary of rent withholding tax. Summary of Modelo 115.

Wealth and Foreign Assets

Modelo Modelo 714
Who High-net-worth individuals
When April to June (annual)
Purpose Wealth tax return (Impuesto sobre el Patrimonio). Only payable above certain exemption thresholds, which vary by region.
Modelo Modelo 720
Who Spanish tax residents with foreign assets
When January to March (annual)
Purpose Informational declaration of foreign assets (bank accounts, property, shares) above certain thresholds. No tax payment, but a mandatory reporting obligation.
Modelo Modelo 721
Who Spanish tax residents holding crypto abroad
When Annual
Purpose Informational declaration of cryptocurrency held abroad above certain thresholds. Mandatory from tax year 2022 onwards. Threshold: €50,000 as of 31 December. Filing window: 1 January to 31 March.

VAT (IVA)

Modelo Modelo 303
Who Self-employed and businesses charging VAT
When Quarterly
Purpose Quarterly VAT return. Pay or reclaim the difference between VAT charged and VAT paid.
Modelo Modelo 308
Who Individuals requesting a VAT refund
When On request
Purpose Request for a VAT refund outside the standard return cycle, for example when purchasing a new-build property.
Modelo Modelo 309
Who Individuals with one-off taxable transactions
When On request
Purpose Non-periodic VAT return for one-off transactions where VAT is due, for example when buying a second-hand car from a private seller outside the EU.
Modelo Modelo 322
Who VAT groups
When Monthly
Purpose Individual VAT return within a fiscal unity (VAT group).
Modelo Modelo 347
Who Self-employed and businesses
When Annual (February)
Purpose Informational declaration of transactions with clients or suppliers exceeding 3,005.06 euros per year.
Modelo Modelo 349
Who Self-employed and businesses with EU clients
When Quarterly or monthly
Purpose Summary of intra-EU supplies and services to EU businesses with a VAT number (ROI register).
Modelo Modelo 390
Who Self-employed and businesses charging VAT
When Annual (January)
Purpose Annual informational summary of all VAT returns (Modelo 303). No payment, reporting only.

Get your papers sorted online, faster and stress-free!

NIE Number

EU Citizen

Moving to Spain starts with one essential document: your NIE number. Without it, you cannot sign a purchase contract, apply for a health card, or set up utilities. The process...

€29.95 Learn more

Autónomo

EU Citizen Non-EU Citizen

Working for yourself in Spain means registering as autónomo with both the Agencia Tributaria and the Seguridad Social. It sounds straightforward, but the process involves mult...

€59.95 Learn more

Seguridad Social - Employee

EU Citizen

Getting into the Spanish healthcare system is one of the biggest reliefs when you move abroad, but the path there is confusing. You need a Social Security number (NUSS) before...

€29.95 Learn more

Seguridad Social - Pensioner

EU Citizen

Getting into the Spanish healthcare system is one of the biggest reliefs when you move abroad, but the path there is confusing. As a pensioner, your route depends on where you...

€29.95 Learn more

Seguridad Social - Family

EU Citizen Non-EU Citizen

Do you have a NUSS number as an employee or a self-employed worker (autónomo)? If so, you can register your family members as beneficiaries (beneficiarios), granting them full...

€9.95 Learn more

Digital Certificate

EU Citizen Non-EU Citizen

Before you can submit any official form or application online in Spain, you need a Certificado Digital your official digital identity certificate. It acts as your legally reco...

€4.99 Learn more

Business Registration and Activities

Modelo Modelo 036 (Censos WEB)
Who Self-employed and businesses
When On starting, changing, or stopping
Purpose Registration as a taxpayer with the AEAT. Required when starting up, changing activities or address, or deregistering. Modelo 037 no longer exists as of February 2025.
Modelo Modelo 840
Who Businesses and self-employed
When Annual or on starting
Purpose Business activity tax return (IAE). Only required for turnover above one million euros. Small self-employed people are exempt.

Property and Capital Gains

Modelo Modelo 210
Who Non-residents with income in Spain
When Quarterly or annual
Purpose Non-resident income tax return (IRNR). For example for rental income or capital gains from the sale of a Spanish property.
Modelo Modelo 211
Who Buyers of property from a non-resident
When At time of purchase
Purpose 3% withholding on the purchase price as an advance on the non-resident seller's capital gains tax. The buyer pays this directly to the AEAT.
Modelo Modelo 212
Who Non-residents with Spanish property
When Annual
Purpose Declaration of deemed income from personal use of a Spanish property by a non-resident.
Modelo Modelo 213
Who Foreign entities owning Spanish property
When Annual
Purpose Special tax for foreign legal entities that own property in Spain.
Modelo Modelo 650
Who Heirs
When On inheritance
Purpose Inheritance tax return (Impuesto sobre Sucesiones y Donaciones). Regional form, varies by autonomous community.
Modelo Modelo 651
Who Recipients of gifts
When On receiving a gift
Purpose Gift tax return. Also regionally determined.

Pensioners

Modelo Modelo 100
Who Pensioners with a Spanish pension
When April to June (annual)
Purpose Annual income tax return. Pensions are taxable income in Spain.
Modelo Modelo 210
Who Non-resident pensioners
When Annual
Purpose Non-resident return for those with income from Spain, such as a pension or rental income.
Modelo Modelo 145
Who Pensioners receiving payments from an institution
When On commencement of payments
Purpose Declaration of personal circumstances to the pension provider for correct withholding.
Modelo Modelo 720
Who Pensioners with foreign bank accounts or assets
When January to March (annual)
Purpose Informational declaration of foreign assets above the reporting thresholds.

Other Commonly Used Forms

Modelo Modelo 030
Who Individuals
When On moving or changing personal details
Purpose Update of personal data in the tax register, such as a change of address or marital status.
Modelo Modelo 200
Who Companies (SL, SA)
When Six months after end of financial year
Purpose Corporate income tax return (Impuesto sobre Sociedades).
Modelo Modelo 202
Who Companies
When Three times a year
Purpose Advance payment of corporate income tax based on the previous year.
Modelo Modelo 232
Who Companies with related-party transactions
When Annual
Purpose Informational declaration of transactions between related parties (transfer pricing).
Modelo Modelo 247
Who Employees working temporarily abroad
When On commencement
Purpose Request for reduced income tax withholding for employees working abroad for a Spanish employer.
Modelo Modelo 600
Who Buyers of second-hand property
When At time of purchase
Purpose Transfer tax return (ITP). Regional form, rate varies by autonomous community.
Modelo Modelo 620
Who Individuals buying a second-hand vehicle
When At time of purchase
Purpose Transfer tax return for the purchase of a second-hand vehicle from a private seller.

Ready to start your Spanish adventure?

Get the paperwork out of the way so you can enjoy the tapas, sunshine and siestas.

Create Free Account

No credit card required to sign up.