Register with tax office

Hi Traciep,

You can find office addresses here:

https://sede.agenciatributaria.gob.es/Sede/en_gb/buscador-oficinas.html

and guidance on various procedures here:

https://sede.agenciatributaria.gob.es/Sede/en_gb/irpf.html

When did you move to Spain?  If it was in the second half of last year, although you are tax resident this year, tax returns are submitted a year in arrears, so the tax return submitted in 2023 will be in respect of the 2022 tax year (the Spanish tax year runs from 1 January to 31 December).  Do you have any assets outside of Spain that are worth €50,000 in any one of the following 3 asset classes?

Group 1:   Bank accounts or savings held abroad where the total balance of all the accounts exceeds €50,000 (balance is not divided between joint holders)

Group 2:   Private and works pensions, annuities, investments, shares, bonds, life insurances and other assets held abroad exceeding €50,000 in value

Group 3:   Property or business premises abroad with a purchase value of €50,000 or more

If so, between 1 January and 31 March 2023, you will need to submit a Modelo 720 Declaration of (worldwide) Assets - you are not taxed on your assets, only the income earned from them.  Then, between 1 April and 30 June next year, you will need to submit a Modelo 100 Income Tax return.  You need to complete the Modelo 100 each year, but the Modelo 720 only needs to be submitted again if you have a significant change in circumstances, i.e.

-  You've purchased or sold a property abroad

-  Investments have matured

-  You close a previously declared bank account

-  A previously declared pension payment has stopped

-  Your assets have increased by €20,000 or more of total assets in any of the groups previously declared. (When determining this increase in the global valuation of the assets declared in groups 1 and 2, you must also take into account the variations caused by the exchange rates.)

-  Your assets have increased in value to €50,000 or more in a new group not previously declared.

NOTE:  from 2021 there's an obligation to include any holdings of virtual currencies (Cryptocurrencies) abroad in the 720 asset declaration.  The tax office will be able to advise you about the regulations on limits and information to be included on the Modelo 720.

If you don't speak Spanish, you may find it easier to engage an "asesor fiscal" to submit the declarations on your behalf.  Other forum members in the Javea area may be able to recommend advisors to you.  

By the way, your location is showing as Cabo Roig (Costa Blanca South), so you may want to change it to Javea (Costa Blanca North) to ensure you receive responses appropriate to where you live.

Kind regards,

Kim