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Spain Publishes Personal Income Tax and Wealth Tax Returns for 2023

27 March 2024

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Approved Changes

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Spain

The Spanish Tax Agency has announced the publication of Order HAC/265/2024 in the Official Gazette on 22 March 2024, which approves the personal income tax and wealth tax return forms (modelos) for 2023. This includes: Form D-100, the personal income tax return; Form 100, the document for personal income tax payment or refund; Form 102, the document for the second installment of personal income tax (if applicable); Form D-714, the wealth tax return; and Form 714, the document for wealth tax payment. The Order also provides instructions on obtaining and amending the personal income tax return, including that taxpayers will...