On 22 March 2024, the Spanish Tax Agency published Order HAC/265/2024 in the Official Gazette. This announcement introduces the personal income tax and wealth tax return forms (modelos) for the fiscal year 2023. These are as follows:
- Form D-100: for 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;
- Form D-714: the form for the wealth tax return;
- Form 714: the document of the wealth tax payment.
Additionally, the Order outlines the procedures for obtaining and modifying personal income tax returns. Starting from 3 April 2024, taxpayers can access the draft and tax details for their personal income tax return electronically through the draft/return processing service available at https://sede.agenciatributaria.gob.es/.
The deadline for filing both tax returns is set at 1 July 2024.
