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If you live in Spain, you've probably heard the phrase "hacer la Renta" at least once a year. What people mean by that is filing the Modelo 100: Spain's annual personal income tax return. This guide covers what it is, who files it, and what you need to know if you hold cryptocurrency.
What Is the Modelo 100?
The Modelo 100 is the official form used to file the Impuesto sobre la Renta de las Personas Físicas (IRPF), Spain's personal income tax. It captures all of your taxable income for the year, including employment income, investment income, rental income, capital gains, and cryptocurrency activity.
It is filed electronically through the AEAT's Renta Web system during the annual Campaña de la Renta, which typically runs from early April to 30 June.
Who Has to File the Modelo 100?
You must file the Modelo 100 if you are a tax resident in Spain and meet any of the following:
- Earned more than €22,000 from a single employer
- Earned more than €15,876 from multiple employers
- Received more than €1,600 in investment income (includes staking)
- Had capital gains from selling assets (includes crypto disposals)
- Earned self-employment income
- Received crypto as payment or through mining, staking, or airdrops
What Income Is Reported on the Modelo 100?
The form is divided into sections (lettered A through O) that correspond to different income types:
SectionIncome TypeAEmployment income (rendimientos del trabajo)BInvestment income (rendimientos del capital mobiliario) - includes stakingCReal estate incomeD1Economic activities - includes crypto miningF2Capital gains from transmissions - includes crypto disposalsG2Capital gains not from transmissions - includes airdrops
How Does Cryptocurrency Fit In?
Since 2022, the AEAT has included dedicated cryptocurrency casillas in the Modelo 100. Your crypto activity is distributed across several sections depending on type:
- Capital gains from selling or swapping crypto: Casilla 1804 (Section F2)
- Staking rewards: Casilla 0033 (Section B)
- Mining income: Casillas 0166 / 0178 (Section D1)
- Airdrops: Casilla 0304 (Section G2)
For a step-by-step walkthrough of how to fill out each section using your Summ tax report, read our Modelo 100 crypto filing guide.
Key Deadlines
- Deadline to file: 30 June of the year following the tax year
- Late filing penalties: Start at 5% of tax owed and increase with delay
For the 2025 fiscal year, the deadline is 30 June 2026.
How to File the Modelo 100
You file it through the AEAT's Renta Web system. You'll need one of the following to authenticate:
- Digital certificate (certificado digital)
- Electronic DNI (DNI electrónico)
- Cl@ve PIN
Renta Web pre-populates much of your data from employer reports, bank information, and (now) exchange reports under CARF and DAC8 frameworks.
What About Other Tax Forms?
The Modelo 100 is not the only crypto-related form you may need to file in Spain. If you held more than €50,000 of crypto on foreign platforms at any point during the year, you also need to file Modelo 721. See our guide to the Modelo 721 for more.
Making Crypto Reporting Easier
Manually calculating the acquisition and transmission values for every crypto transaction is painful. Summ connects to your exchanges and wallets, calculates your gains, losses, and income under Spanish tax rules, and produces a report that maps directly to the correct Modelo 100 casillas.
Get started with Summ to simplify your next Renta.
As informações fornecidas neste site são de natureza geral e não constituem aconselhamento fiscal, contábil ou jurídico. Ele foi preparado sem levar em consideração seus objetivos, situação financeira ou necessidades. Antes de agir com base nessas informações, você deve considerar a adequação das mesmas à luz de seus próprios objetivos, situação financeira e necessidades, e procurar aconselhamento profissional. Summ (antes Crypto Tax Calculator) isenta-se de todas as garantias, compromissos e garantias, expressos ou implícitos, e não é responsável por qualquer perda ou dano de qualquer tipo (incluindo erro humano ou de computador, negligência ou outro, ou perda ou dano incidental ou consequente) decorrentes de ou em conexão com qualquer uso ou confiança nas informações ou conselhos deste site. O usuário deve aceitar a responsabilidade exclusiva associada ao uso do material neste site, independentemente da finalidade para a qual tal uso é aplicado ou dos resultados. As informações contidas neste site não substituem o aconselhamento especializado.
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