Purpose and the right form
Modelo 100 is the ordinary annual Spanish personal income tax return, or IRPF. Confirm your tax residence and filing obligation first. Non-resident income and the special inbound regime may require Modelo 210 or 151 instead.
What to prepare
Gather identification, family circumstances, tax data, income and withholding certificates, foreign income records, relevant investment transactions, property information and evidence for deductions. Check regional deductions separately.
Spanish fields to review
Ejercicio is the income year, not necessarily the year you file. Datos fiscales are a starting point, not a guarantee of completeness. Compare individual and joint filing only where legally available and verify all imported figures.
How to submit yourself
Open the official AEAT service below and select the correct year and period. Identify yourself using a method accepted by that service, or use an authorised representative. Complete the form, validate it, correct blocking errors and review warnings. Select the appropriate payment or result option. Finish the official signing and sending process yourself. Download the filed declaration and receipt with its verification code; a saved draft, preview or payment alone is not proof of filing. Renta WEB is the ordinary online route; accepted access can include Cl@ve, a certificate or a campaign reference. Renta WEB Open is a simulator and does not file a return.
Deadlines and payment
Use the AEAT calendar for the relevant annual campaign. Bank direct-debit and appointment cutoffs can precede the final filing deadline. For an earlier year use that year’s service and correction rules.
Common mistakes and next steps
Do not confirm a draft without reviewing foreign income and missing data. A refund estimate is not approval. Keep the receipt, payment instructions and subsequent AEAT notices.