Spain Modelo 100 Tax Return 2025: Complete Filing Guide

Spain's annual income tax return, Modelo 100, reconciles withholdings (retenciones) against actual tax liability for employees, freelancers, and investors. Filed between April and June, the return determines if you receive a refund or owe additional tax. This guide walks through filing procedures, deduction strategies, regional variations, and tips to maximize refunds for 2025.

Who Must File Modelo 100 in 2025?

You must file if:

Employment income exceeds €22,000 from one payer (or €15,000 from multiple payers).
Self-employment, rental, or investment income exceeds €1,000.
Capital gains exceed €1,600.
You wish to claim deductions (mortgage relief, donations, childcare, regional credits).
You received unemployment benefits, pensions, or foreign income.

Even if exempt, filing voluntarily can secure refunds if excess withholdings were applied.

Modelo 100 Filing Timeline

Pre-draft (Borrador) Available: Early April via Agencia Tributaria website or app.
Filing Period: 3 April – 30 June 2025.
Direct Debit Payments: Until 27 June if paying in two installments (60% June, 40% November).
Bank Account for Refunds: Update IBAN by 27 June for direct deposit.

Modelo 100 Structure and Sections

The return comprises:

Personal Data: DNI/NIE, address, family situation (spouse, dependents).
Income by Source: Employment (salaries), self-employment (autónomos), capital gains, rental income, pensions.
Deductions: Personal allowances (€5,550 + €3,400 for joint filers), childcare, mortgage (pre-2013 contracts), donations, regional credits.
Withholdings: Tax already paid via monthly retenciones; reconciled against calculated liability.
Regional Tax: Autonomous community rates (varies by region).
Result: Refund (devolución) or payment (pago).

Key Deductions and Credits for 2025

General Deductions

Personal Allowance: €5,550 (reduced for incomes above €12,450).
Spouse/Joint Filing: €3,400 additional if filing jointly.
Dependents: €2,400 for first child, €2,700 second, €4,000 third, €4,500 fourth+ (under 25 or disabled).
Disability: €3,000 for taxpayer/spouse/dependents with 33%+ disability (€9,000 for 65%+).

Housing and Mortgage

Mortgage Interest (pre-2013): Up to 15% of €9,040 paid annually (~€1,356 credit).
Rental Deduction: Varies by region; some autonomous communities offer credits for young renters.

Donations

Charity: 80% credit on first €150, 35% thereafter (40% if recurring for 3+ years).

Regional Deductions

Autonomous communities add specific credits:

Madrid: Rental housing for young adults (under 35), large families.
Catalonia: Education expenses, home care for elderly.
Andalusia: First home purchase, childcare, large families.
Basque Country / Navarre: Separate tax systems with unique deductions (file Hacienda Foral returns).

Filing Methods

1. Renta Web (Online)

Access via Agencia Tributaria website or mobile app (Agencia Tributaria) with:

Digital certificate (certificado digital), Cl@ve PIN, or DNI electrónico.
Review pre-filled borrador, amend as needed, submit electronically.
Most common method; instant confirmation and refund processing.

2. Phone Appointment (Plan Le Llamamos)

Request callback from tax office; agent reviews return with you.
Suitable for simple returns; limited availability during peak periods.

3. In-Person Assistance

Book appointment at Agencia Tributaria office for complex situations (foreign income, self-employment).
Bring all documentation (payslips, expense receipts, investment statements).

Common Mistakes and How to Avoid Them

Incorrect Family Situation: Failing to declare dependents or marital status reduces allowances—update before filing.
Missing Deductions: Overlooking regional credits, donations, or disability allowances—review autonomous community rules.
Wrong Bank Details: Refunds delayed if IBAN is incorrect or outdated—verify before submission.
Not Filing Jointly: Married couples should test individual vs joint filing to maximize refunds.
Ignoring Foreign Income: Declaring worldwide income is mandatory for residents; use foreign tax credits to prevent double taxation.
Late Filing: Penalties start at 1% per month; file by 30 June to avoid surcharges.

Optimizing Your Modelo 100 Return

Compare Individual vs Joint Filing: Use simulators on Agencia Tributaria site to determine which yields higher refunds.
Maximize Pension Contributions: Contribute to private pensions (planes de pensiones) by 31 December; deductible up to €1,500 (or 30% of earned income).
Time Capital Gains: Offset gains with losses (compensación) to reduce taxable investment income.
Claim Work Expenses: Employees can deduct union dues, professional training, and mandatory uniforms (if not reimbursed).
Regional Credits: Research your autonomous community's specific deductions (rent, childcare, home purchases) and gather documentation.

Refund and Payment Processing

Refunds (Devolución): Paid via direct deposit within 1-3 months after filing; track status in "Mi Expediente" on Agencia Tributaria site.
Payments (Pago): Pay in full by 30 June or split 60% June / 40% November (direct debit only).
No Change: If withholdings match liability, no refund or payment required (Resultado a ingresar / devolver: €0).

Post-Filing: Amendments and Audits

If you discover errors after filing:

Complementary Return: File if you owe more tax (within voluntary period to avoid penalties).
Rectification: Request correction if you overpaid; submit within 4 years of filing deadline.
Audits: Agencia Tributaria may review returns; retain supporting documents (payslips, receipts, contracts) for 4 years.

Action Step: Use our Spain tax return simulator to estimate your 2025 Modelo 100 result. Download a deduction checklist and regional credit guide to ensure you claim every eligible benefit and maximize your refund.

Spain Modelo 100 Tax Return 2025: Filing Guide for Employees and Freelancers