File your annual income tax return (Modelo 100)
Log in to the AEAT Renta service, check the draft, add anything missing such as foreign income, choose how to pay or get a refund, file, and keep the receipt.
For: A tax resident in Spain who must file the yearly IRPF return in the April to June campaign.
Last checked
- Time
- The dates change every year. The AEAT Renta page shows the current campaign. For the Renta 2025 campaign it stated 8 April to 30 June 2026, with direct debit until 25 June 2026. Check the Renta page for the campaign you are filing. AEAT campaign deadlines
What you need
Steps
Open the AEAT Renta page and read the dates for the current campaign.
Set up your access: register in Cl@ve, or get your reference number with the "Obtén tu número de referencia" option.
A new reference replaces the previous one. The reference for an old campaign stops working when a new campaign starts.
Open "Servicio tramitación de borrador / declaración (Renta DIRECTA y Renta WEB)" and log in with your chosen method.
Choose "Nueva declaración" so your tax data is loaded into Renta WEB. Check your personal data and family situation.
Marital status and some family data cannot be changed after this step.
Read the draft in the "Resumen de declaraciones" and compare it with your own records.
Add what the draft is missing, including income earned abroad, in the matching section of the return.
The AEAT does not hold your foreign income. The foreign income and double taxation rules are in the linked guide.
If the result is to pay, choose how: direct debit, card or Bizum, or an NRC from your bank. If you get a refund, enter the IBAN.
Direct debit has an earlier last day than the campaign end. Paying from your account directly needs a certificate or Cl@ve login.
Check the warnings, then press "Presentar declaración" and complete the signature and sending window.
Save or print the filing receipt (justificante) with its secure verification code, date and time.
You can fetch a PDF copy later from "Historia del expediente" in the same service.
Done when: The AEAT shows your return as accepted and you have saved the filing receipt.
Common mistakes
- Using an old reference number. A new campaign makes the earlier reference stop working. AEAT: reference number
What varies
Campaign dates, the direct debit last day and the way to get a reference number change each year. Check the AEAT Renta page for the current campaign.
Who can do this for you
This page is general information, not legal advice.