Modelo 100: Renta 2026 deadline on June 30

Renta 2026: Modelo 100 is due by June 30, 2026. See the Modelo 100 deadline guide for the filing window and related dates.

Modelo 100 is the annual Declaración de la Renta (income tax declaration) for IRPF (personal income tax). As a general rule, autónomos must file it, even if their income was zero for the year. This declaration recalculates the total tax for the year and settles any difference with the quarterly installment payments made throughout the year.

Who must file the Renta

As a general rule, autónomos must file the Declaración de la Renta, even if their income was zero.

In addition to autónomos, individuals who meet any of these criteria must also file:

• Employment income over 22,000€/year from a single employer
• Employment income over 15,876€/year from 2 or more employers
• Rental income over 1,000€/year
• Capital gains over 1,000€ or interest/dividends over 1,600€

If you were required to file and didn't, there will be a penalty. For minor infractions, fines can be 100-200€.

Filing deadline

The Declaración de la Renta is filed between early April and late June of the following year. For example, the 2025 tax year is filed between April 8 and June 30, 2026 (the exact start date varies each year).

You can request payment in two installments: 60% at the end of June and 40% before November 5, at no additional cost.

How it's calculated

The Renta recalculates the total IRPF for the year taking into account:

1. All income: professional activity, employment, rentals, investments
2. Deductible expenses: the same as during the year (Social Security contributions, rent, utilities, etc.)
3. Personal deductions: for children, disability, primary residence, pension plan contributions
4. Payments already made: quarterly installment payments (Modelo 130) and withholdings applied during the year are deducted

If the result shows you've overpaid → Hacienda refunds you. If you've underpaid → you must pay the difference.

IRPF is progressive

The tax is applied progressively in brackets. Not all profit is taxed at the same rate:

• The first portion of income is taxed at 19%
• As income increases, rates of 24%, 30%, 37%, 45%, and up to 47% apply

Every taxpayer has a personal tax-free allowance (approximately 5,550€) which increases based on family circumstances.

New business activity reduction

If you've recently started your activity as an autónomo, you can apply a 20% reduction on positive net income under estimación directa during the first tax period with a positive result and the following one, as long as you meet the requirements.

Other forms filed with the Renta

Depending on your situation, your tax advisor may file additional forms alongside Modelo 100:

• Modelo 720: Informative declaration of foreign assets (if they exceed 50,000€)
• Modelo 721: Declaration of foreign crypto assets (if they exceed 50,000€)
• Modelo 714: Wealth tax (if net assets exceed 700,000€)

Online filing

Modelo 100 is filed electronically through the Tax Agency's electronic headquarters or via the AEAT app. You'll need:

• Digital certificate, Cl@ve PIN, or draft reference number
• Income and expense data for the full year
• Information on withholdings and installment payments
• Personal and family data relevant to deductions

Related guides

• Tax residency in Spain — who is a tax resident and what it means for your Renta
• Beckham Law — if you've relocated to Spain, you might pay a 24% flat rate instead of the progressive scale
• Tax optimization for autónomos — deductible expenses and reductions for your annual tax return
• Reducción por inicio de actividad: the 20% reduction many autónomos miss — how the Art. 32.3 IRPF reduction applies in the Renta and what conditions you must meet