Tax return after regularisation in Spain: your first Renta in 2027

In short: tax return after regularisation in Spain: if you started working with the 2026 extraordinary regularisation (RD 316/2026), your first Renta (annual income tax return) is the 2026 one, filed in spring 2027. You must file it if you were registered as self-employed or if you pass an income limit. If not, it may still pay off to get back tax withheld or to receive the maternity deduction. Today (October 2026) no campaign is open: it usually runs from April to June, and the AEAT (the Spanish Tax Agency) publishes the exact dates in early 2027.

In person or by representative? It is filed online in Renta WEB, on the AEAT website, with Cl@ve, an electronic certificate or a reference number: Cl@ve and electronic certificate. You do not need to go to an office. An authorised representative (apoderado) or an authorised social collaborator can also file it for you online.

What the regularisation changed. Royal Decree 316/2026, of 14 April, opened a route from 16.04.2026 to 30.06.2026 for people who were in Spain before 1 January 2026. From the notice that the procedure has started (comunicación de inicio), the applicant is provisionally authorised to live and work, as an employee or self-employed, in any sector. The final permit lasts 1 year and takes effect from the application date. According to the Ministry of Inclusion, 1,174,978 applications were filed (La Moncloa, 2.07.2026). On 30.09.2026 there were 421,306 regularised people registered with Social Security (La Moncloa, 2.10.2026). On 8.07.2026 the Supreme Court refused to suspend the decree; the case on the merits is still open: details. More on the decree: Royal Decree 316/2026. The regularisation did not cover people who hold or held temporary protection (Ukraine).

Who must file the 2026 Renta (art. 96 of the IRPF law)

• Self-employed: if you were registered in the RETA (the self-employed scheme) at any point in 2026, you file whatever you earned. According to the Ministry, 22,681 regularised people were registered as self-employed on 30.09.2026. More: taxes for self-employed foreigners.
• If your only income is from employment: you file if you earn over €22,000 gross a year from a single payer. The same applies with several payers if the second and later ones add up to €1,500 or less.
• The limit drops to €15,876 if you are paid by two or more payers and the second and later ones add up to more than €1,500. It also drops if you are paid by someone not obliged to withhold. For example, a family that employs you to work in their home is not obliged to withhold (art. 76 of the IRPF Regulation), and neither is a payer abroad that does not operate in Spain.

There are other limits and cases: who must file the Renta.

Even if you are not obliged, it may pay off. Someone who is not obliged can file the Renta to claim any refund due, for example for tax withheld or for the maternity deduction (AEAT, obligation to file). Common cases:

• Tax withheld from your pay. On a contract shorter than a year the employer withholds at least 2%, even if you earn little (art. 86 of the IRPF Regulation): what is deducted from your payslip. If you do not file the Renta, the tax withheld in excess stays with the tax office.
• Maternity deduction: it is paid out even if your tax is 0 (see below).
• Large family or a dependent family member with a disability: up to €1,200 a year for each case, in proportion to the months, also with 0 tax. You need to work while registered or receive unemployment benefit or a pension (art. 81 bis of the IRPF law). More: other deductions paid out in money.

⚠️ If you worked for two or more employers in the year, each one works out its withholding separately and the Renta may come out as tax to pay.

Maternity deduction after the regularisation

Since 2023 it goes, among others, to the mother of a child under 3 who registers with Social Security after the birth and reaches 30 days of contributions. The child may have been born before you worked in Spain. It is €100 a month from the month you reach 30 days of contributions, plus €150 that month, until the month before the child turns 3. If you pay for a nursery, up to €1,000 a year is added. Details: maternity deduction.

• The child has to give you the right to the minimum for descendants: in general, the child lives with you and earns no more than €8,000 a year. If your child lives in another country, check your case before claiming.
• Months in which the father or the mother receives the child support supplement (complemento de ayuda para la infancia) of the minimum living income (IMV) for that child do not count.
• It is paid each month in advance with Modelo 140 or in one go through the Renta.

What is not clarified. The law requires registration with 30 days of contributions and does not distinguish why you are registered. Even so, we have not found an official AEAT position on registration under the provisional authorisation of the regularisation. Nor has it explained whether the 30 days have to be consecutive. Review your case before claiming.

Past years: only if you were already working legally

If you worked while registered before the regularisation, for example as an asylum seeker with the «autoriza a trabajar» (authorised to work) note, also check 2022 to 2025: withholding, maternity and other deductions. The right to claim a refund expires 4 years after the end of the filing period of each Renta (arts. 66 and 67 of the LGT, the General Tax Law). By our calculation, the 2022 Renta can be claimed until 30.06.2027, the 2023 one until 01.07.2028, the 2024 one until 30.06.2029 and the 2025 one until 30.06.2030.

• A. You filed that year: you correct that same return (rectification); you do not file another one.
• B. You did not file: you file that year's Renta late. If it is a refund there is no surcharge. If you were required to file it, there may be a fixed fine of €100, or €200 if you had already received a requerimiento, a formal request from the AEAT (art. 198 LGT). If you were not required to file, in principle there is no fine, although we have not found an official AEAT position on this case.

Other money the tax office may owe you: How to claim a tax refund from previous years in Spain: 2022-2025.

Before you file: check your situation

The return carries all your income for the year, not just your payslips. Answer these 5 questions first:

1. Were you a tax resident that year? In general you are if you spend more than 183 days of the year in Spain (art. 9 LIRPF). If you were here before 1 January 2026 and you stayed, you will normally be a resident in 2026. For past years each year counts separately: if you arrived in 2022 after early July, you were most likely not a resident that year. More: tax residence and the 183 days.
2. Did you have income outside Spain? For example, a rental, a business or remote work in your home country. As a resident, it also goes in the return, and the result may be tax to pay. If the answer is yes or you are not sure, first ask for an analysis of your case.
3. Did anyone in the family receive the IMV child support supplement? Those months do not count for maternity.
4. Have you already received advance payments? What you received each month through Modelo 140 (maternity) or Modelo 143 (large family and disability) is subtracted from that year's deduction.
5. Have you already filed the Renta for that year? The 2026 one cannot be filed yet. For 2022 to 2025: yes, way A; no, way B.

Roughly how much

• Withholding: what was withheld from you in 2026, according to your payslips and the withholding certificate, minus the tax for the year. With low income the tax may come to 0, and then everything withheld is refunded.
• Maternity 2026: months from the month you reach 30 days of contributions until December, times €100, plus €150. Subtract the months with the child support supplement.
• Example (our calculation): your child was born in 2025 and lives with you. You register on 10.06.2026 with the provisional authorisation and stay registered, so you reach 30 days of contributions in July. July to December is 6 months times €100, that is €600, plus €150: €750 for the 2026 Renta. The example assumes that this registration counts for the deduction, which the AEAT has not clarified, and it does not include nursery costs.

This is a rough figure: the exact amount is known when you file the return.

What you can do now

• Keep your payslips: they show what is withheld each month.
• If you have children, tell your employer with Modelo 145; it may lower your withholding: withholding and Modelo 145.
• Get Cl@ve or an electronic certificate before the campaign: Cl@ve and electronic certificate.
• If you are the mother of a child under 3 and meet the requirements, the advance is requested with Modelo 140 (first, see above what is not clarified about registration under the provisional authorisation): maternity deduction.

Help to do it

• Free estimate: for 2026, the 2026 IRPF calculator; for 2022 to 2025, if you were already working legally, the calculator of how much the tax office may refund you.
• Step-by-step guide: Tu primera Renta (Your first Renta). Who must file, the first year and the 183 days, and Renta WEB step by step. You will find it on the page who must file the Renta. Guides for claiming past years are coming soon.
• Full help. We review your 2026 Renta, the one you file in 2027, and, if you were already working legally before the regularisation, also 2022 to 2025. We look at family deductions, withholding and foreign income and work out an approximate amount. We prepare a step-by-step instruction with screenshots for your case, with your figures. While you file, we support you by online chat. You file yourself: we never ask for your Cl@ve, electronic certificate, reference number or passwords. We cannot promise that there will be a refund or how much: it depends on your case and on the AEAT, and the review may show there is nothing to recover or that tax is due. Message @spain_asesor: we send you the price and the terms privately before any payment.

Official source: IRPF law, arts. 81, 81 bis and 96, BOE, Royal Decree 316/2026, BOE and AEAT, obligation to file.

Informational only; check the official source and a professional for your specific case. Figures and dates checked on 8 October 2026.