Spain autónomo income tax return 2026
Last updated: 2026-05-08
In Spain, autónomos generally file the annual income tax return as Modelo 100, officially the Declaración de la Renta. For the 2025 tax year, the 2026 filing deadline is June 30, 2026.
Quarterly payments such as Modelo 130 are advance IRPF payments. The annual Modelo 100 recalculates the final amount and deducts those payments and any withholdings.
For Spanish official terminology and deadlines, also see Modelo 100 and Spain autónomo tax deadlines in July 2026.
FAQ
When is the Spain income tax return deadline for autónomos in 2026?
The Declaración de la Renta 2025, filed with Modelo 100, is due by June 30, 2026.
Do autónomos need to file Modelo 100?
As a general rule, autónomos must file the annual Declaración de la Renta (Modelo 100), even if income was low. Check your specific obligation before assuming an exemption.