Every year, when tax season rolls around, the same question comes up: am I required to file a tax return, or can I skip it? The answer depends on how much you earned, how many payers you had, and the type of income you received.
The general threshold for employment income
As a general rule, you aren't required to file if your only income is employment income (salary) below €22,000 a year from a single payer.
However, this threshold drops considerably if you had more than one payer in the same tax year (for example, if you switched jobs or combined a salary with unemployment benefit):
| Situation | Threshold below which filing isn't required |
|---|---|
| Single payer | €22,000 a year |
| Two or more payers, with the second and subsequent ones combined exceeding €1,500 a year | €15,000 a year |
| Two or more payers, without exceeding that threshold on the second and subsequent ones | €22,000 a year |
This is why many people who were on unemployment benefit for part of the year (Spain's employment agency, SEPE, counts as an additional payer) end up required to file even though their individual salary didn't reach €22,000.
Other situations that require filing
Beyond the employment income thresholds, there are other circumstances that create an obligation to file, regardless of total income:
- Being self-employed or having income from business activities.
- Having capital gains or investment income subject to withholding that exceed certain thresholds.
- Having received certain subsidies or public aid.
- Being entitled to certain deductions that can only be applied by filing a return.
When it's worth filing even if it isn't mandatory
Even if you aren't required to, filing can be worthwhile if the result comes out as a refund. This typically happens when the withholding applied to you during the year exceeds the income tax you actually owe based on your situation (for example, if you only worked part of the year, or if you're entitled to deductions that reduce your tax bill).
If in doubt, running a preliminary simulation (often available directly in the Tax Agency's draft return) is the only reliable way to know whether you'll owe money or get a refund before deciding whether filing is worth it.
What happens if you don't file when required to
Not filing when you're required to can lead to financial penalties, with surcharges that increase the longer you go without regularizing your situation, especially if the result would have been a payment due. If you're unsure about your obligation, it's better to confirm it before the deadline than to risk a penalty later.
Calculate your estimated income tax withholding
Our income tax calculator lets you estimate your annual withholding and effective tax rate based on your salary, region, and personal situation, as a first approximation before filing your official return.