The Renta season dates, payment and refunds

Key rules

• Campaign end: The last day to file and pay without direct debit is 30 June.
• Direct debit: Filing with direct debit closes around 25 June, a few days before the campaign ends.
• Two payments: You pay 60% when you file and 40% by 5 November, if you choose this when filing on time.
• Refund: The AEAT has six months to pay your refund, after which it owes you interest.

When the Renta season runs

The Renta campaign runs from early April to 30 June. Filing with direct debit usually closes a few days earlier, around 25 June. The exact dates are set each year, so check them on the AEAT website before you plan.

Each channel opens at a different time:

• Online: opens in early April. This is the first and longest option.
• Telephone with an appointment: opens in early May and runs to the end of the campaign.
• In person at AEAT offices: opens in early June and runs to 30 June.

If you want to file early, go online. The phone and office channels need an appointment and open later.

How to pay a balance

If you owe money, you have these options:

• Direct debit from a Spanish bank account. You must file before the direct debit cut-off.
• NRC payment through your online bank or a participating bank's website.
• Card through the AEAT's online payment system.
• Bizum in the same online system.
• A collaborating bank branch, using the Modelo 100 payment slip (documento de ingreso).

If you miss the direct debit cut-off, you can still file and pay by another method until 30 June.

Paying in two parts

You can split the balance with no interest or surcharge. You pay 60% when you file and the remaining 40% on 5 November. If you pay by direct debit, the first part is taken on the debit date and the second on 5 November.

You must choose this while you file, and you must file on time. You cannot add it afterwards.

Refunds

If the AEAT owes you money, it has six months to pay. The six months count from the end of the filing period. If you file after the campaign ends, they count from your filing date. If the AEAT pays later, it owes you interest de demora, which is interest at the legal rate. It runs from the day after the six months end until the refund is paid.

Filing early does not start the clock sooner. Whenever you file during the campaign, the six months run from its end.

The timeline, documents, checklist and questions below cover the rest.

Timeline and deadlines

• Online filing opens: early April

• Telephone filing with an appointment opens: early May, around 6 May, and runs to the end of June

• In-person filing at AEAT offices opens: early June, around 1 June

• File with payment by direct debit: usually a few days before the end of the campaign, around 25 June

• File and pay without direct debit, and pay the first 60% if you split the payment: by 30 June

• Pay the second 40% if you split the payment: by 5 November

• Receive your refund: within six months of the end of the filing period, or of your filing date if you file later

Documents you need

• The Modelo 100 payment slip (documento de ingreso), needed only if you pay your balance at a collaborating bank branch.

• A Spanish bank account, needed only if you pay by direct debit.

Checklist

• Check the opening date for your filing channel (online, telephone or in person) on the AEAT website.

• Decide whether to pay your balance in full or in two instalments before you file.

• Choose the two-instalment option while filing, because you cannot add it afterwards.

• Pick your payment method: direct debit, NRC payment, card, Bizum or a bank branch.

Frequently asked questions

Can I pay my Renta with a card or Bizum?

Yes, you can pay your Renta balance by card or by Bizum in the AEAT's online payment system. You can also pay with an NRC payment through your online bank, or at a collaborating bank branch with a payment slip.

How long does the AEAT have to pay my Renta refund?

The AEAT has six months to pay your refund, counted from the end of the voluntary filing period. If you file after that period ends, the six months count from the day you filed. After that, the AEAT owes you interest de demora (late-payment interest) at the legal rate.

Do I pay extra if I split my Renta payment in two?

No, paying in two instalments carries no interest or surcharge. You must choose it when you file, and you must file on time.

What if I miss the direct debit date but still want to file?

You can still file until 30 June, but you cannot pay by direct debit after the earlier cut-off. Pay by another method instead, such as card, Bizum, an NRC payment or a bank branch.