Although the deadline for filing returns related to income obtained in 2025 isn’t until June 30th, thousands have already sent them in or completed their draft returns.
Spain's Tax Agency has indicated that these notifications don’t necessarily imply immediate penalties, but they do make taxpayer aware of potential mistakes they have made or inconsistencies in their records.
The letters will mainly be sent to taxpayers who have modified some type of key information on their draft tax return or whose data does not match the records held by the Tax Agency.
READ ALSO: What does a 'gestor' do in Spain and do you actually need one?
What are some of the reasons I might get one of these warning letters?
The Tax Agency have revealed that some of the most common reasons are:
- Errors in regional tax deductions
- Inconsistencies in property information and their cadastral references
- Changes in personal and family circumstances
- Real estate leases
- Contributions to pension plans
- Income from subsidies and other aid
- Family and maternity deductions
- Deductions for investment in main residence
If you had a major change in 2025 such as buying a new home, having a baby, got married or retired for example, then these topics may apply to you and you may have not filled out all the information correctly.
According to the Tax Agency, these discrepancies are usually detected when they compare the submitted declaration with the information received from third parties required to report to the Tax Agency.
Our reporters at The Local Spain have also put together an article on the 11 most common mistakes to avoid when filing your Spanish tax return. This may also help you to identify what the issue might be and what to look out for on your draft return.
What should I do if I receive one of these letters?
The Spanish tax system is based on what is known as a voluntary compliance model. This means that before starting an inspection, the Tax Agency notifies the taxpayer to review their situation.
In this case, you need to look at your tax form again and see what potential errors you could have made.
It’s a good idea to hire a gestor or tax professional to help you do this as there could have been sections you’ve missed, new laws that you’re not aware of or changes you didn’t know you had to report.
If, after reviewing everything, you believe your return is correct, you are under no obligation to do anything and can just leave your return as is.
READ ALSO: What are the fines if you make mistakes on your Spanish tax return?
If you do see that you’ve made a mistake, however, you should correct it as soon as possible by filing a amendment or supplementary return. Again, a gestor or tax professional can help you do this.
If you believe that everything is correct, however, and the Tax Agency finds out that it’s not, then they could follow up with an audit or a fine.
Incomplete data or other mistakes can also lead to penalties of €150, but if the Treasury catch the mistake before you, this could go up to €200. If you have any erroneous deductions that don't correspond to you however, the Treasury considers this to be a serious infraction and the fines will be much higher.
Some of these warning letters have already gone out, so you may have already received one of these letters or you may be due to receive one this month.
The Tax Agency has already used this system in previous years to allow thousands of taxpayers to voluntarily correct their returns before receiving a formal audit.
They reminded taxpayers that it’s always a good idea to review the draft tax return carefully as it may not contain all the relevant information.
Our journalists at The Local are not tax experts. This article is intended to be helpful and informative, but before filing your tax return or making any financial decisions, you should always seek the advice of a professional accountant or gestor.
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