Are you required to file an income tax return?
Thresholds and conditions that determine whether you must file a Spanish personal income tax return in 2025.
Not everyone has to file: if your salary is your only source of income and it doesn't exceed €22,000, you're likely exempt — but there are important exceptions.
Who does this affect?
- If you have a single employer and earn less than €22,000 gross → you're generally not required to file.
- If you have two or more payers and the second exceeds €1,500 → the threshold drops to €15,876.
- If you receive investment income or capital gains → lower specific thresholds apply.
- If you're claiming a refund of excess withholding → you must always file.
- If you applied the main home purchase deduction or reduced your taxable base via pension contributions → you must always file.
Do I have to file?
- Is your income exclusively from employment?
- Yes → Do you have a single payer?
- Yes → Do you earn less than €22,000 gross? → You are not required to file
- Yes → Do you earn €22,000 or more? → Yes, you must file
- No (multiple payers) → Do the second and subsequent payers exceed €1,500 in total?
- No → The €22,000 threshold applies → Check whether you exceed that amount
- Yes → Do you earn less than €15,876 in total? → You are not required to file
- Yes → Do you earn €15,876 or more? → Yes, you must file
- No → Do you have investment income (dividends, interest, rent…) or capital gains?
- Yes → Check the specific thresholds in "Key figures"
- No → You're probably not required to file — check the "Always required" exceptions
- Yes → Do you have a single payer?
Key figures
| Concept | Amount | Condition |
|---|---|---|
| Employment income threshold — single payer | €22,000/year | No other significant income |
| Employment income threshold — multiple payers | €15,876/year | When 2nd and subsequent payers exceed €1,500 combined |
| Investment income threshold | €1,600/year | Investment income only |
| Imputed real estate income, capital gains and subsidies threshold | €1,000/year | Imputed income, gains or officially protected housing subsidies |
Employment income threshold — single payer
Amount €22,000/year
Condition No other significant income
Employment income threshold — multiple payers
Amount €15,876/year
Condition When 2nd and subsequent payers exceed €1,500 combined
Investment income threshold
Amount €1,600/year
Condition Investment income only
Imputed real estate income, capital gains and subsidies threshold
Amount €1,000/year
Condition Imputed income, gains or officially protected housing subsidies
What you need to know
- Main rule: The €22,000 threshold applies if you have a single payer. With two or more payers (and the second exceeds €1,500), the threshold drops to €15,876.
- Always required to file: Regardless of the figures above, you must always file if you applied the main home purchase deduction, the pension contribution reduction, if you had foreign employment income, or if you are claiming a refund.
- Voluntary filing can be worthwhile: Even if you're not required to file, if you've had excess withholding or have prior-year losses to offset, filing voluntarily may benefit you.
🟡 Incorrect withholding with multiple payers: If your second employer doesn't withhold enough (because they don't know your total income), you may end up owing more tax than expected. Check this in advance.
Official text
📄 Official source — AEAT · Practical Income Tax Manual 2025 (verbatim reproduction, for information only).
General rule
🔵 Legal basis: Art. 96 Personal Income Tax Law
Taxpayers who have obtained income above the established thresholds are required to file a Personal Income Tax return. However, the law provides for certain exclusions and cases in which a return must always be filed regardless of the amount.
Thresholds for earned income
Single payer:
If you have a single payer, you are not required to file a return if your earned income is below €22,000 per year.
Multiple payers:
If you have more than one payer, the threshold is reduced to €15,876 per year when:
- The second and subsequent payers exceed €1,500 in total
- Withholding has not been correctly adjusted
Thresholds for other income
Taxpayers who obtain exclusively the following types of income are not required to file, provided they do not exceed the indicated thresholds:
| Type of income | Threshold |
|---|---|
| Investment income and capital gains subject to withholding or payment on account, jointly | €1,600 per year |
| Imputed real estate income, Treasury Bill income and subsidies for the acquisition of officially protected or capped-price housing | €1,000 per year |
Investment income and capital gains subject to withholding or payment on account, jointly
Threshold €1,600 per year
Imputed real estate income, Treasury Bill income and subsidies for the acquisition of officially protected or capped-price housing
Threshold €1,000 per year
Who must always file
Regardless of the thresholds, the following must always file a return:
- Those who apply the deduction for investment in a main home
- Those who apply the reduction for contributions to social security systems
- Those who have obtained earned income from abroad
- Those requesting a refund of the tax
Voluntary filing
Even if you are not required to file, it may be worthwhile to do so when:
- You are entitled to a refund due to excess withholding
- You wish to apply deductions or offset losses from previous years
Frequently asked questions
I have two jobs — when am I required to file?
If income from the second job (and any others) exceeds €1,500 in total, the threshold for not filing drops from €22,000 to €15,876. If your combined income exceeds that figure, you must file.
Even if I'm not required to file, should I do it anyway?
Yes, in two cases: if you've had excess withholding (you'll get a refund) or if you want to apply deductions or offset prior-year losses. In those cases, filing voluntarily can work in your favour.
I have €900 in rental income — do I have to file?
No, if that is your only income for the year. The combined threshold for not filing — when your only income consists of employment, capital or business income (plus capital gains) — is €1,000 per year with capital losses below €500. If your total income exceeds €1,000, you must file. Note: self-employed workers registered with RETA must file always, regardless of the amount.
I have received the Minimum Vital Income (IMV). Do I have to file?
Yes, always. IMV holders and every member of the cohabitation unit must file the IRPF return every year, regardless of income amount, in order to keep the benefit (art. 36.1.f and 2.c of Law 19/2021). This obligation applies even if the general thresholds in art. 96 LIRPF are not met.
Legislation
- Art. 96 Personal Income Tax Law — Obligation to file