Form 100: Annual IRPF Return

Form 100 is the official return used to settle Personal Income Tax (IRPF) in Spain. It is filed once a year, between April and June.

Who must file form 100?

  • Individuals tax-resident in Spain with employment income above €22,000 per year (single payer) or €15,876 (multiple payers).
  • Self-employed workers, regardless of their income.
  • Recipients of rental income, capital gains or dividends above certain thresholds.
  • Persons claiming deductions (maternity, large family, housing rental, etc.).

Filing deadline

The annual deadline runs from early April to 30 June. If the result is to be paid and you choose direct debit, the deadline ends a few days earlier (usually 25 June).

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