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  2. Your obligations as a freelancer
  3. Income Tax Return (Renta)

Who needs to file the Income Annual Tax Report?

Last updated: November 16, 2024

All tax residents in Spain are required to file an annual income summary in the following cases:

  • Self-employed individuals (autónomos): All self-employed individuals must file this form, regardless of whether they have income or not. This is mandatory even if Modelo 130 or Modelo 131 has been filed throughout the year, as Modelo 100 is the final annual declaration.
  • Employees: Employees must file if they have earned income from multiple sources, if they earned more than €22,000 per year from a single-payer, or if income from a second payer exceeds €1,500 per year. It also applies if they have specific deductions or wish to apply deductions (such as for the purchase of a primary residence or contributions to pension plans). It is important to review these limits as the regulations are updated each year, so it is possible that these amounts may also change.

In summary, all self-employed individuals are required to file the return, even if they have no income. Note: This service is not included in your Xolo subscription on the Starter and Global plans. However, it is included if you have the Premium plan (if you have four months left). Enjoy this exclusive benefit with Xolo Premium!

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