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Modelo 100: IRPF annual income tax return

Modelo 100: IRPF annual income tax return is filed with Agencia Tributaria — Renta WEB / modelo 100. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €129.

We calculate and file your IRPF (modelo 100). We cover work income, real-estate capital, movable capital, business activities, gains and losses, imputed income, the personal and family minimums, the most relevant deductions, withholdings and payments on account. We apply the state and autonomous-region tariffs in force in your CCAA (autonomous region) and cross-check consistency with your 130/131 (self-employed), 184 (CB/SC), 720 (assets abroad) and 210 (partial non-residence).

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Estimated total cost
from €129
Managora's fee
€156.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Approx. 1 April - 30 June of the year following the tax year. If the result is payable and paid by direct debit: up to 25 June (the exact date is set by the annual Order).
Where it is filed
Agencia Tributaria — Renta WEB / modelo 100 ↗
What you receive
Application

Cost breakdown: Our fee 129 €, no tasa. Plus, where applicable, the amount of IRPF payable on your return (variable); if the result is a refund, there is no additional cost..

Modelo 100: IRPF annual income tax return: how is it filed?

  1. 1Answer the questions in the chat (~20-30 minutes for complete cases).
  2. 2We calculate the general and savings tax bases, the personal and family minimum, the state and autonomous-region gross tax liability for your CCAA, deductions, withholdings and the differential tax amount. We check consistency with your 130/131, 184, 720 and 210.
  3. 3Payment of 129 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 100 electronically with the AEAT (Spanish Tax Agency) via Renta WEB.
  6. 6If the result is payable: bank direct debit or NRC (payment reference code), with the option to split into two interest-free instalments (60 % when the return is filed and the remaining 40 % up to 5 November). If it is a refund: the AEAT pays the amount into your IBAN and has by law 6 months from the end of the campaign deadline to do so.

Which documents do you need?

  • •Withholding certificates from your employer or employers.
  • •Bank certificates of withholdings on movable capital and dividends.
  • •Quarterly Modelo 130 / 131 forms (if self-employed).
  • •Modelo 184 (if a member of a CB/SC, community of goods or civil partnership).
  • •Supporting documents for deductible work expenses (unions, professional bodies) and for real-estate capital.
  • •Land Registry extracts (notas simples) / IBI (property tax) / cadastral consultation for properties in your name.
  • •Supporting documents for donations to entities covered by Ley 49/2002.
  • •Supporting documents for investment in new or recently created companies (modelo 165).
  • •Proof of disability (your own and/or that of descendants/ascendants).
  • •Historical empadronamiento certificate (municipal registration) if you changed CCAA (autonomous region) during the year.

Legal basis and things to bear in mind

  • Deadline: approx. 1 April - 30 June of the following year. If the result is payable and paid by direct debit: up to 25 June. The exact dates are set by the annual Order.
  • Obligation to file: work income above 22.000 € from a single payer, or above 15.876 € from several payers when the amount received from the second and subsequent payers exceeds 1.500 €; total income above 1.000 €; having been registered as self-employed at any time during the year; having received unemployment benefit or subsidy; holding assets abroad (720); or being a member of a community of goods or a civil partnership (184). If you are unsure whether you have to file, we will check it for you using your tax data before you pay anything.
  • General tariff: progressive by brackets, roughly from 19 % to 47 %, adding the state scale and the autonomous-region scale. Each CCAA (autonomous region) approves its own scale and its own deductions, so your final rate depends on where you had your tax residence on 31 December of the year. We apply the current scale and deductions of your CCAA.
  • Savings tariff (savings base): 19 % up to 6.000 €, 21 % up to 50.000 €, 23 % up to 200.000 €, 27 % up to 300.000 €, 28 % thereafter.
  • Personal minimum: 5.550 € + increases for age (>65, >75) and disability. Minimum for descendants: 2.400 / 2.700 / 4.000 / 4.500 € in order + an additional 2.800 € if under 3 years old.
  • Reduction for work income: up to 7.302 € if net income is under 14.852 €, tapering down to zero at 17.673 €.
  • Letting of the tenant's habitual dwelling: for contracts signed from 26 May 2023 the general reduction of net income is 50 %, rising to 60 %, 70 % or 90 % only in specific cases (recent refurbishment, young tenant in a stressed residential market area, or a rent reduction in a stressed area). Earlier contracts keep the 60 % under a transitional regime. We check your contract to determine which applies to you.
  • Foral regime: if your tax residence is in Navarra or the País Vasco, your IRPF is governed by the foral rules and filed with the corresponding Hacienda Foral (regional tax authority), not with the AEAT. We still file it for you: let us know in the chat and we will adapt the return to your territory.
  • Beckham regime (impatriates): if you qualify, you file modelo 151 instead of the 100. Use regimen_beckham.
  • Before filing we send you the full calculation so that you can review and confirm it, with the autonomous-region deductions of your CCAA and any particular circumstances that apply to you (partial residence, income imputations, holdings in collective investment institutions). The result, whether payable or refundable, is determined by applying the rules to your data and by the AEAT's subsequent verification: we guarantee a return that is correctly filed and on time, not a specific result.

Modelo 100: IRPF annual income tax return: frequently asked questions

Modelo 100: IRPF annual income tax return: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €129: Our fee 129 €, no tasa. Plus, where applicable, the amount of IRPF payable on your return (variable); if the result is a refund, there is no additional cost.. Managora's fee is €156.09, 21% VAT included (€129.00 net + €27.09 VAT). This procedure carries no official tasa.

Modelo 100: IRPF annual income tax return: how long does it take?

Approx. 1 April - 30 June of the year following the tax year. If the result is payable and paid by direct debit: up to 25 June (the exact date is set by the annual Order).

Modelo 100: IRPF annual income tax return: which documents do I need?

You need to have to hand: Withholding certificates from your employer or employers., Bank certificates of withholdings on movable capital and dividends., Quarterly Modelo 130 / 131 forms (if self-employed)., Modelo 184 (if a member of a CB/SC, community of goods or civil partnership)., Supporting documents for deductible work expenses (unions, professional bodies) and for real-estate capital., Land Registry extracts (notas simples) / IBI (property tax) / cadastral consultation for properties in your name., Supporting documents for donations to entities covered by Ley 49/2002., Supporting documents for investment in new or recently created companies (modelo 165)., Proof of disability (your own and/or that of descendants/ascendants)., Historical empadronamiento certificate (municipal registration) if you changed CCAA (autonomous region) during the year.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — Renta WEB / modelo 100. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — Renta WEB / modelo 100 ↗.

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