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Income Tax Declaration 2015: How and when should I submit the income tax return?

Income Tax Declaration 2015 should be submitted during the months of April, May and June 2016, or April 6th until June 30th 2016 to be more precise. Taxpayers will receive the draft declaration developed by the tax agency and will have to be confirm by the 30th of June, 2016 at the latest.

All the updates introduced for the 2015 income tax return are applicable by the most recent tax reform of Law 26/2014 of 27 November, amending the Income Tax of Individuals, except the provisions for subscription rights and shares of listed companies, whose direct taxation as capital gain is deferred to January 1, 2017.

In the declaration of income tax for 2015 one can find new sections for the capital gains due to the change of residency outside of Spanish territory (Exit Tax) and for the capital gains for reinvestment in annuities.

When should I present the income tax return for 2015?

Below we indicate the most important dates for the annual income tax declaration for 2015:

  • From 6th of April until 30th of June, 2016: The taxpayers are able to obtain the draft return and/or tax information. This may be done electronically, either via the Internet or by telephone from aforementioned date. Furthermore, it is also possible to electronically submit the tax return -Model 100 – via the Internet (Start of online draft/return.)
  • From 10th of May until 30th of June, 2016: the start of the campaign delayed if the draft is confirmed, or the tax return is filed, by other means other than the electronic.
  • From 4th until 29th of May, 2016: Possibility to make an appointment for the drawing of the 2015 income tax return.
  • The final date will be 25th of June, 2016, not 30th of June, 2016: This will be the last day to declare tax returns and process the payment via direct debit, except if you only domicile the second term (the second term will be paid November 7th, 2016), in which case you may submit the draft or filing of the income tax until 30 June 2016.
  • From 6th of April until 30th of June, 2016, both included: The electronic declaration of the Wealth Tax for 2015 – Model 714, except in the case of debit payment, in which case it will be until June 25 2016.

Do you have any questions about filing income tax declaration for 2015? Lexland Lawyers have a team of tax advisors who can help you with any query and tax planning. Give us a call!


Source: Agencia Tributaria / Spanish Association of Tax Consultants.