Checking your Renta draft (borrador) before you submit

Terms used

• Borrador — The borrador is the draft tax return the AEAT prepares for you from the information it holds.
• Datos fiscales — Your datos fiscales are the tax data the AEAT holds about you, which the draft is built from.
• Referencia — The referencia is a reference number that lets you open your datos fiscales and draft online.
• AEAT — The AEAT is Spain's tax agency, the Agencia Tributaria.
• Modelo 720 — Modelo 720 is the declaration of assets and accounts held abroad.
• Modelo 721 — Modelo 721 is the declaration of crypto assets held abroad.
• DNI — The DNI is the Spanish national identity card.
• NIE — The NIE is the identification number given to foreigners in Spain.

Key rules

• Your responsibility: You answer for the return you submit, even when the AEAT drafted it.
• Foreign items: Foreign income and assets are usually missing from the draft, so add them yourself.
• Third-party errors: Ask the payer to correct its report, or file a request to the AEAT.
• Proof: Keep documents for every figure you change, because a difference from AEAT records can trigger a check.

The draft is a starting point, not a finished return

The borrador is built by the AEAT from reports that employers, pension payers, banks, brokers, the Social Security, the land registry and regional bodies must send in. It also uses your earlier returns. You are still responsible for what you submit, so check every part against your own records.

What the draft usually gets right

Expect to see withholdings, bank interest, dividends, property data and some deductions. Compare each one with your payslips, bank statements and property papers. The documents list below shows what to have ready.

What the draft often misses

The draft covers only what has been reported to the AEAT. Foreign income is usually missing, apart from some information other countries pass on. Look for these gaps:

• Foreign salary, pensions, dividends, interest and rentals.
• Foreign bank accounts and assets reported on Modelo 720 or Modelo 721.
• Rental income from properties.
• Gains from selling foreign or unlisted assets, and crypto assets.
• Income from several payers that fall below the reporting threshold, gifts or cash income, and self-employment income.
• Family circumstances, regional deductions, donations, home-purchase deductions from before 2013, and the right allocation of dependants.

Also check the cadastral data of your properties and the imputed income for any second home. This list covers the usual cases, so check your own situation too.

How to correct a mistake

Choose the route that matches the source of the error.

1. The error affects only your own return. Change it directly in Renta WEB while you complete the draft.
2. The error comes from a third party's report. Ask the payer to correct its report. The AEAT then updates your data.
3. You want the AEAT to change its records. File a request or a data-modification request through the AEAT's online office or at an office. You can also use the datos fiscales service.

To open your datos fiscales and draft, use your referencia, Cl@ve or a digital certificate. You get the referencia with your DNI or NIE and other identifying details.

If the AEAT figures cannot be fixed in time, you can still file the correct figure. Keep proof of it.

Keep your proof

A figure that differs from AEAT records can trigger a check. Keep the corrected payer report, statements and any other papers that support what you changed, so you can show them if asked.

Documents you need

• Your DNI or NIE, needed to get the reference number (referencia) that opens your datos fiscales and draft.

• Your own records of foreign income, such as salary, pension, dividend, interest and rental statements, to add what the draft leaves out.

• Statements for foreign bank accounts and assets, which you need if they must be reported on Modelo 720 or Modelo 721.

• Proof for any figure you change, such as the corrected report from your payer, so you can show it if the AEAT checks.

Checklist

• Get your reference number (referencia) with your DNI or NIE, or use Cl@ve or a digital certificate, to open the draft and your datos fiscales.

• Compare the withholdings, bank interest, dividends and property data in the draft with your own records.

• Add foreign income that the draft leaves out, such as salary, pensions, dividends, interest and rentals.

• Add rental income, capital gains from selling foreign or unlisted assets, crypto assets, and any self-employment income.

• Change an error that affects only your own return directly in Renta WEB.

• Ask the payer to correct its report if the error comes from a third party, then wait for the AEAT to update your data.

• File a request with the AEAT through its electronic office or in person if the data stays wrong.

• Keep proof of the correct figure if the AEAT data cannot be changed before you file.

What to watch out for

• Figures that differ from AEAT records: If you change data so it differs from what the AEAT holds, the AEAT can check your return. Keep the documents that support every figure you change, and ask the payer to correct its report where the error is theirs.

• Wrong third-party data left in place: The draft comes from reports by employers, banks and others, and it can be wrong or late. You are still responsible for the return. Compare every figure with your own records before you submit, and fix errors in Renta WEB or through the payer.

Spanish tax terms and form numbers explained

• Spanish tax agency (Agencia Tributaria): Modelo 100 is the annual personal income tax return, called the Renta. You file it each spring to early summer for the previous calendar year.

• Spanish tax agency (Agencia Tributaria): Modelo 720 declares assets held abroad, such as bank accounts, securities and property, when a category is worth more than 50,000 euros. You file it from January to March.

• Spanish tax agency (Agencia Tributaria): Modelo 721 declares virtual currencies (crypto) held abroad. It is filed in the same January to March period as Modelo 720.

• Spanish tax agency (Agencia Tributaria): Modelo 210 is the income tax return for people who are not tax resident in Spain. It covers income such as rent from Spanish property, or capital gains.

• Spanish tax agency (Agencia Tributaria): Modelo 030 is the form to change your tax address or personal data. Modelo 034 is an old census form that newcomers do not normally use now, so ask the tax agency if a letter mentions it.

• Spanish tax agency (Agencia Tributaria): Modelo 149 is the form employees use to opt into the special 'Beckham' regime for newcomers, if they qualify.

• Spanish tax agency (Agencia Tributaria): IRPF is Spain's personal income tax. It applies to the worldwide income of tax residents, at progressive rates set partly by the state and partly by your region.

• Spanish tax agency (Agencia Tributaria): Retenciones are amounts your employer, payer or bank withholds from your pay and sends to the tax agency for you. The Renta then settles the difference as a refund or a payment.

• Spanish tax agency (Agencia Tributaria): Domicilio fiscal is your tax address, normally where you live most of the year. It decides which region's rules and which tax office apply to you.

• Spanish tax agency (Agencia Tributaria): Datos fiscales are the tax data the agency holds about you for a year, such as income from employers and banks, withholdings, property and deductions. The agency uses them to prepare your draft return.

• Spanish tax agency (Agencia Tributaria): NIF is your tax identification number. For Spanish citizens it is the DNI number plus a letter. For foreigners it is the NIE, which starts with X, Y or Z.

Frequently asked questions

Does the Renta draft include my income from abroad?

No, the draft usually does not include foreign income, because the AEAT only builds it from what third parties have reported to it. Some countries share information with Spain, but you should not count on it.

Can I file the correct figure if the AEAT data is wrong and cannot be fixed in time?

Yes, you can file the correct figure yourself if the AEAT data cannot be changed in time, but keep proof of it. A figure that differs from AEAT records can trigger a check, so keep the documents that support your number.

What reference number do I need to open my datos fiscales?

You need the Renta reference number (referencia), which you get using your DNI or NIE and other identifying data.