Spanish tax letters

Which tax letters can you receive?

There are several kinds. These are the most common:

IBI (property tax)

Annual tax on your property, levied by the municipality on the cadastral value. Rate: 0.4% to 1.1%.

IRPF (income tax for residents)

If you live in Spain more than 183 days a year you are tax resident and pay IRPF. The return is filed annually in May or June.

Form 210 (for non-residents)

Own a home in Spain but live elsewhere? You file form 210 each year. It taxes a notional rental value (imputación de rentas). The rate is 19% for EU citizens and 24% outside the EU.

IVTM (vehicle tax)

Annual tax on motor vehicles, levied by the municipality. The amount depends on the vehicle and the municipality.

Requerimiento (request for information)

The tax office (AEAT) may request additional documents or information about your return. You must respond within 15 working days.

Liquidación (assessment)

A final assessment setting out the amount due. It can be a supplementary assessment following your return.

Who sends tax letters?

• AEAT (Agencia Estatal de Administración Tributaria) — national taxes: IRPF, VAT, form 210
• Municipality (Ayuntamiento) — local taxes: IBI, IVTM, waste, sewerage
• Province (Diputación) — provincial enforcement
• Regional tax office — transfer tax, inheritance tax and regional levies

How ClaroSpain helps

Upload your tax letter; ClaroSpain explains which tax it is, who sent it, the amount, the deadline and what you need to do.