Annual Income Tax Return – Filing La Renta as a New Autónomo

In the "autónomo" section of Modelo 100, you will list all your freelance income along with the related expenses. This section is similar to what you calculated on Modelo 130 but on an annual basis.

• Gross Income

  Total revenue from your freelance activities.

• Deductible Expenses

  Sum of all business expenses (as detailed in our Managing Expenses and Deductions guide).

• Net Profit

  The result of subtracting deductible expenses from your gross income.

The tax calculation in Modelo 100 takes your total taxable income and applies the progressive tax rates to determine your annual IRPF liability.

The quarterly payments you made through Modelo 130 (or amounts withheld by clients) are credited against your final tax bill.

• For example, if your calculated tax liability is €3,000 for the year and you've already paid €2,000 via quarterly prepayments, you will have a remaining balance of €1,000 due.
• Conversely, if your prepayments exceed your final tax liability, you will receive a refund.

• If Spanish tax forms seem overwhelming, you might consider hiring an asesor fiscal (tax advisor) for your first annual return.
• Many advisors offer one‑time services for new autónomos to guide you through the process.

Although this service comes at a cost, it can help ensure your return is correct and reduce the risk of errors.

Maintaining a well‑organized digital filing system for tax‑related documents can streamline your annual filing process.

Keep all supporting documents for at least 4 years after filing, as the tax authorities might request to see them in case of an audit.

Even if you plan to file on your own, consulting with a tax advisor for your first filing can be beneficial—especially if Spanish isn't your first language.

Ensure that the income and expense numbers reported match your internal records and your quarterly Modelo 130 filings.

• Don't omit sources of income.
• Make sure to include all deductible expenses and support them with proper documentation.

Refer to the Agencia Tributaria website for updated tax scales, deduction rules, and filing instructions.

After filing, Hacienda will process your annual return and send you an assessment notice detailing your final tax liability or refund.

• If you owe additional tax, follow the payment instructions on the assessment notice.
• If you are due a refund, it will typically be processed within a few months—keep an eye on your bank account.

Keep a copy of your filed Modelo 100, your assessment notice, and all supporting documentation for at least 4 years.

Use the experience from your first annual return to streamline your records and processes for the following year.

After all quarterly filings (Modelo 130 and Modelo 303) are complete, your annual return brings everything together.

Successfully filing La Renta means you've navigated the full tax cycle, setting a solid foundation for your business in Spain and giving you the confidence to continue operating in the future.

Start gathering your income and expense data early. Consistent recordkeeping throughout the year makes the annual filing much simpler.

The Agencia Tributaria's Renta Web portal provides helpful calculators and pre‑filled data to reduce manual entry errors.

Even if you plan to file on your own in the future, consider a one‑off consultation with a tax advisor for your first filing.

Tax rules can change. Stay informed by periodically reviewing official updates from Hacienda.