№ 0034TaxSpain
EXPERT-ATTESTED · Estevez & Parra · valid until Dec 31, 2026
§ 1Purpose
What you end up with
Prepare a complete, organized, tax-return-ready file for a Spanish Form 100 or Form 151 return, with all applicable personal information, income records, investment and asset information, deductions, and supporting tax documents collected and ready for professional review and return preparation.
The situation this applies to
Submit Personal Income Tax Return Preparation / Forms 100 & 151 — Spain.
§ 2Basis
What lets this revision stand in the register — named, with the credentials a reader can check.
Author and attesting professional
Professional practice · 🇪🇸 Spain
Credentials on file
Other cases on this name
An attestation is a professional's signature on this exact revision. It carries the date it ends, and it lapses the moment the case is changed — a signature never outlives what it signed.
§ 3Procedure
2 stages · 37 steps
7 steps in this stage
The taxpayer's current marital status is required.
The taxpayer's tax-residence address is required.
If the taxpayer has a spouse, the spouse's relevant personal and tax information must be provided.
If the taxpayer has dependent children or other dependents, their relevant details must be provided.
If the taxpayer carried on self-employed activity, information regarding depreciation and business investments must be provided where applicable.
If the taxpayer held financial accounts relevant to the tax return, the required information regarding those accounts must be provided.
If the taxpayer received rental income, the relevant rental-income information must be provided.
30 steps in this stage
The applicable tax-return route must be identified as Form 100 or Form 151.
The taxpayer must provide their DNI, NIE, passport, or other accepted identification document.
If a disability status is relevant to the taxpayer or applicable dependents, the relevant information and supporting evidence must be provided.
If the taxpayer received employment income, the applicable employer withholding-tax certificates must be provided.
If payslips are needed to verify employment income, the relevant payslips must be provided.
If the taxpayer received bonuses, stock options, or other variable compensation, the relevant details and supporting information must be provided.
If the taxpayer received unemployment benefits, the applicable unemployment-benefit certificate must be provided.
If the taxpayer received pension or public-benefit income, the applicable pension or public-benefit certificates must be provided.
If the taxpayer carried on self-employed activity, the applicable accounting books or summary of income and expenses must be provided.
If the taxpayer carried on self-employed activity, the relevant issued and received invoices must be provided.
If the taxpayer received bank interest, the applicable bank-interest certificates must be provided.
If the taxpayer received dividends, the applicable dividend statements must be provided.
If the taxpayer held or received income from investment funds, the applicable investment-fund certificates must be provided.
If the taxpayer sold or purchased real estate during the tax year, the relevant sale and purchase documentation must be provided.
If the taxpayer carried out share transactions during the tax year, the relevant transaction records must be provided.
If the taxpayer carried out investment-fund transactions during the tax year, the relevant transaction records must be provided.
If the taxpayer carried out cryptocurrency transactions during the tax year, the relevant transaction records must be provided.
If the taxpayer made or received relevant donations or asset transfers during the tax year, the applicable information and supporting documents must be provided.
If the taxpayer owned real estate relevant to the tax return, the applicable property deeds or cadastral information must be provided.
If the taxpayer had expenses associated with rented property, the relevant expense information and supporting documents must be provided.
If the taxpayer had mortgages or other financing connected with relevant real estate, the applicable mortgage and financing information must be provided.
If the taxpayer made charitable donations for which a tax deduction may be claimed, the relevant donation evidence must be provided.
If the taxpayer paid trade-union or professional-association fees relevant to a tax deduction, the applicable payment evidence must be provided.
If the taxpayer incurred educational expenses eligible for a tax deduction, the relevant information and supporting evidence must be provided.
If the taxpayer made tax-advantaged investments relevant to the return, the applicable investment information and supporting evidence must be provided.
If the taxpayer may claim a regional tax deduction, the information and supporting evidence required for that deduction must be provided.
If the taxpayer is filing Form 151 under the Special Tax Regime for Inbound Workers, the resolution or evidence confirming approval of the special regime must be provided.
If the taxpayer is filing Form 151, a certificate of employment income earned in Spain must be provided.
If the taxpayer is filing Form 151 and foreign-source income is relevant, the applicable foreign-source income information must be provided.
If the taxpayer is filing Form 151, the commencement date of the Special Tax Regime for Inbound Workers must be provided.
This entry states what the procedure requires and where each statement was read. It is not legal advice, and it does not replace the authority that issues the decision. Where a professional has signed it, their signature covers this revision only.
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