Your last Spanish tax return and what still has to be declared

Terms used

• Solidarity tax — The solidarity tax is an extra yearly tax on very large fortunes.
• Modelo 100 — Modelo 100 is the annual income tax return for people who are tax residents in Spain.
• Modelo 210 — Modelo 210 is the income tax return for non-residents with Spanish income or property.
• Modelo 030 — Modelo 030 is the form individuals use to tell the tax agency about a change of address or tax residence.
• Modelo 036 — Modelo 036 is the census form for professionals and businesses to update their tax details.
• Modelo 720 — Modelo 720 is the return declaring foreign assets worth over €50,000 per category, required of Spanish residents.
• Modelo 714 — Modelo 714 is the wealth tax return.
• IBI — The IBI is the yearly local property tax paid by owners.

Key rules

• Residency test: More than 183 days in Spain, or your main centre of interests here, makes you resident for the whole departure year.
• Departure-year return: There is no special exit return; you file the normal annual return the following year.
• Modelo 720: The foreign assets return ends once you stop being resident.
• Spanish property: Keeping a home in Spain means Modelo 210 and local taxes continue even if you do not rent it out.

What you must do when you leave

Your last Spanish income tax return covers the year you leave. You file it the following year. You also need to tell the tax agency your new foreign address, so it can reach you after you go. Which returns continue afterwards depends on whether you still count as a Spanish tax resident for that year and on what you keep in Spain.

Step 1: Work out your status for the departure year

If you spent more than 183 days in Spain that year, or your main centre of interests is still here, you are a resident for the whole year. You then file the resident return, Modelo 100.

If you count as non-resident for that year, you file Modelo 210 for any Spanish-source income instead. There is no special exit return. The tax checklist below helps you count your days and flag anything unusual, such as exit tax on shares.

Step 2: File the departure-year return

As a resident for the year, you must file Modelo 100 if your income is above the filing limit. The general limit is €22,000 gross from a single payer. It drops to €15,876 in some cases, for example if you have more than one payer. Below the limit you may not have to file, but you should still file if you want a refund or deductions.

The return follows the normal annual campaign. It usually runs from early April to 30 June of the following year. You can file online from April, or by phone appointment from May or June. If you want to pay by direct debit, ask a few days before the end of June. The exact dates change each year, so check the campaign calendar of the tax agency (the AEAT).

Step 3: Update your address and status

Tell the AEAT about your new address abroad with Modelo 030. If you are self-employed or run a business, use Modelo 036 instead. You can file online with a digital certificate or Cl@ve, or in person at a tax office. If you keep Spanish assets, this foreign address is where notices will be sent.

Step 4: Know what continues after you leave

• Modelo 210 covers Spanish income such as rent. It also covers the yearly imputed income on a second home you do not rent out. Imputed income is filed once a year, by 31 December of the following year.
• Rental income: if you live in the EU or EEA, you pay 19% on net income and can deduct related expenses. Elsewhere, you pay 24% on gross income with no deductions.
• Imputed income: a home you keep but do not rent out is taxed on 1.1% or 2% of its cadastral value. The rate is 19% for the EU or EEA and 24% elsewhere.
• Selling property: capital gains are taxed at 19%, and the buyer withholds 3% of the price. You report the sale on Modelo 210.
• Local taxes: IBI and local rubbish fees stay payable while you own the property.
• Wealth tax: non-residents with Spanish assets may owe Modelo 714, regional wealth tax and the temporary solidarity tax on large fortunes, depending on allowances and region.
• Modelo 720: the foreign assets return stops once you are no longer resident. The last one is for the final year you were resident on 31 December.

Ask a Spanish tax adviser to confirm which of these apply to you, because it depends on your assets, income and region.

Timeline and deadlines

• Tell the tax agency your new address with Modelo 030 or Modelo 036: When you change your tax residence or address

• File your departure-year return by phone appointment if you prefer: From May or June of the following year

• Submit your departure-year return before the campaign closes: By the end of the campaign, usually 30 June of the following year

• File Modelo 210 annual returns for Spanish income if you were non-resident: By 31 December of the year after the income

Tax checklist before you leave Spain

• Write down your planned departure date and the number of days you will have spent in Spain this calendar year.

• Check whether you will spend more than 183 days in Spain this year, since that decides whether you stay a Spanish tax resident for the year.

• Check whether your new country is on Spain's list of low-tax jurisdictions, because that can keep you taxable in Spain after you move.

• Add up the value of your shares and note whether you hold at least 25% of any one company, to see if the exit tax applies to you.

• Ask a Spanish tax adviser to confirm your status and any exit tax before you leave.

• Gather your income, bank, property and investment records for the year you leave.

• Tell the AEAT, Spain's tax agency, about your change of status and your new foreign address.

• File your final Spanish tax return for the year you leave, and include any exit tax due.

• Keep copies of everything you filed, plus proof of your move abroad, such as a residence certificate from your new country.

Check your own dates and thresholds with the AEAT, Spain's tax agency, or a Spanish tax adviser before you leave.

Frequently asked questions

Does the Modelo 720 foreign assets return stop once I leave Spain?

Yes, Modelo 720 stops once you are no longer a Spanish tax resident, because it applies only to residents. The last return is for the final year in which you were resident at 31 December. If you are non-resident for the following year, no return is due for it.

What tax do I pay on Spanish rental income after I leave?

You file Modelo 210, the non-resident income tax form, and the rate depends on where you live. If you live in the EU or EEA, rent is taxed at 19% on net income after related expenses; elsewhere it is 24% on gross income with no deductions. Rental income is filed quarterly or annually.

Do I owe tax on a Spanish home I keep but do not rent out?

Yes, a second home that is not rented gives you imputed income of 1.1% or 2% of its cadastral value, taxed at 19% (EU/EEA) or 24% (elsewhere). You file it with Modelo 210 each year by 31 December of the following year.

What happens if I sell my Spanish property after leaving?

Capital gains on the sale are taxed at 19% whether you live in the EU/EEA or not, and are filed with Modelo 210. The buyer withholds 3% of the price and pays it to the tax agency on your behalf.

Which form do I use to give Hacienda my new foreign address?

Use Modelo 030 if you are an individual, or Modelo 036 if you are a professional or run a business.