Who is required to file a tax return?

All taxpayers who are natural persons resident in Spain are required to declare (either by confirming a draft or submitting a declaration), except those who have received income exclusively from:

1. Personal earned income equal to or less than 22,000 euros a year:
   • Provided it comes from a single payer.
   • When there are several payers, provided the sum of the second and subsequent payers in order of amount does not exceed the sum of 1,500 euros.
   • When the only earned income consist of passive benefits (social security or civil service pensions, benefits from pensions plans, collective insurance, mutual policies for social benefits, company social provision plans, insured provision plans and dependence insurance benefits), provided the applicable withholding rate has been determined in accordance with the established special regulatory procedure (at the taxpayer's request through the presentation of form 146).

   The limit is set at 12,000 euros per year in the following cases:

   1. When earned income comes from more than one payer and the sum of the amounts received from the second and subsequent payers in order of quantity exceeds the sum of 1,500 euros a year.
   2. When spousal alimony or non-exempt alimony annuities are received.
   3. When the payer of the employment income is not required to withhold.
   4. When full employment income is received and is subject to a fixed withholding rate.

   In 2015, the following are considered work income subject to a fixed withholding rate:  remuneration received for their status as directors and members of the Boards of Directors, of the Boards that act in their place and other members of other representative bodies (37% withholding), as well as income derived from giving courses, conferences and similar, or derived from the production of literary, artistic or scientific works, provided that the right to their exploitation is transferred (19% withholding until 12 July 2015 and 15% from that date until 31 December 2015).

2. Income from movable capital and capital gains subject to withholding or payment on account, with a joint limit of 1,600 euros per year.

   As of January 1, 2014, the joint limit of 1,600 euros per year excludes capital gains from transfers or reimbursements of shares or units in collective investment institutions in which the withholding base cannot be determined by the amount to be included in the tax base.  When the withholding base has not been determined in accordance with the amount to the integrated into the tax base, the capital gain obtained from the transfer or buy-back of shares or holdings in collective investment institutions cannot be calculated as a capital gain subject to withholding or payment on account for the purposes of the allowances in the obligation to make a return.

3. Attributed income from property, income from treasury bills and grants for purchasing officially protected or valued price housing, with a joint limit of 1,000 euros a year.

   In no case will those who obtained in 2015 gross income from work, capital or economic activities, or capital gains that jointly do not exceed 1,000 euros or those who have had, exclusively, capital losses of less than 500 euros.

   However, even if they are not required to file, all taxpayers who are entitled to a refund must confirm the draft or file the return to obtain their refund.

   The above limits apply both to individual and joint taxation.

   In all cases, taxpayers who receive any type of income other than the above or exceed the maximum sums indicated are obliged to make a tax return.