Modelo 100 AEAT

Do I have to file Modelo 100 IRPF?

All fiscal residents in Spain must file the Modelo 100 IRPF annually and include their worldwide income. Some limits apply to the obligation to declare, among others: employment income subject to Spanish withholding tax lower than €22,000 or €15,876 if it comes from more than two payers; employment income not subject to withholding lower than €15,876. It is important to note that Autonomous workers (self-employed) are required to declare their income, regardless of their income. As a tax resident in Spain, you are taxed in Spain on your worldwide income.

The filing period runs from the beginning of April through June 30th. If you are from the U.S., you must file your Spanish Tax Return first, then your U.S. tax return. This way, you can deduct the taxes paid in Spain from your US declaration, thus avoiding double taxation as outlined in the Treaty between Spain and the U.S.

Which income should I include in my Spanish tax return?

As a rule, if you are a resident in Spain, your worldwide income must be declared in the Spanish tax return. This includes all income from all sources received in the last year. Some exceptions may apply to exempt income

Even if I file Form 1040, do I also need to file Spanish Modelo 100? 

Yes, under Spanish Law, all residents of Spain are required to file a Spanish tax return. Under U.S. Law, all citizens must file a U.S. tax return. However, the two countries have agreed to avoid double taxation. As a fiscal resident in Spain, you must pay taxes in Spain.