Documentation required for Income Tax, Wealth Tax and forms 720 and 151

The documentation required for Income Tax, Wealth Tax or Form 720 varies according to your personal, employment and asset situation. Below we list the documents organised by category so you don’t forget anything when filing your return.

Personal data and AEAT access
  • DNI or NIE (copy of both sides)
  • Box 505 of last year’s return or bank account IBAN — to access your tax data at the AEAT (Income Tax)
  • Tax residence certificate if you are an expatriate, non-resident or there are doubts about your autonomous community

With the DNI and box 505 we can download your tax data directly from the Tax Agency and cross-check it with your documentation.

  • Birth or death certificates reflecting changes in the family unit.
  • Documentation proving disability situations of any family member.
  • Proof of payment of compensatory pensions or maintenance annuities.
  • Withholding certificate from all employers of the year
  • SEPE certificate if you have received unemployment benefit or were on an ERTE (furlough)
  • Social Security certificate if you receive a pension.


Two payers: if you have received income from the SEPE and from your company in the same year, you are automatically required to file.

If you are self-employed, the documentation required for Income Tax is more extensive than for an employee.

  • Income and expense ledgers for the year
  • Fixed assets ledger (depreciation)
  • Forms 130 or 131 for the year’s instalment payments
  • Form 036 or 037 for registration of the activity (if it is a new registration).
  • Bank certificate from all institutions (Spain and abroad) — balance as of 31/12 and average balance for the last quarter
  • Broker statement or tax certificate — positions and transactions for the year (shares, funds, ETFs)
  • Life insurance: surrender value as of 31/12
  • Pension plans: accumulated value and contributions for the year


For accounts or securities abroad, indicate whether you are the holder, joint holder, authorised person or beneficiary — it is relevant for Form 720.

Main residence
  • Purchase deeds, notary and land registry fees, taxes related to the property paid.
  • If you have a mortgage signed before 2013, the amortisation schedule and interest settled.
  • In the case of rental: the lease agreement, the cadastral reference and the payment receipts.
Other properties in Spain
  • IBI (property tax) receipts for all properties.
  • For rented properties: rental agreement and proof of related income and expenses, totalled.
Properties abroad
  • Deeds or title of ownership (translation if necessary)
  • Cadastral value of the country or acquisition value
  • Full address, year of acquisition and outstanding charges

Form 720 — supplement:
+€80 in fees per property abroad.
  • Balance sheet of each company as of 31 December
  • Profit and loss account for the last 3 financial years (for unlisted companies)
  • Percentage of ownership and number of shares or holdings
  • Deeds of incorporation or of acquisition of the holding
  • For companies abroad: country of incorporation and registered office

Form 720 — supplement: +€150 per unlisted company abroad.

The valuation for Wealth Tax and Form 720 purposes uses the same criteria. If you hire both services, the valuation work is done only once.

  • Transfer deeds in the case of the sale of real estate
  • For the sale of shares: statement with broker transactions
  • For assets received as inheritance: deeds of acceptance and award value
  • Certificates of contributions to pension plans
  • Proof of donations to non-profit organisations
  • Documents on investments in energy efficiency improvements in the main residence
  • Deductible debts for Wealth Tax: mortgages, loans (outstanding balance as of 31/12) (Wealth Tax)
  • Reconciled tax report from the exchange or wallet (Koinly, Atani or Cointracker) — transactions for the year and balance as of 31/12
  • For Form 721: name of the platform or exchange, country of domicile and total value of the assets as of 31/12
  • For your own wallets (cold/hot wallet): proof of the balance and conversion to EUR as of 31/12

Income Tax supplement:
minimum €150 once the documentation has been reviewed.

Form 721 (add-on): specific informative declaration for cryptocurrencies held abroad — processed together with Form 720 where applicable.
If you need help generating the tax report, we can refer you to our expert partner.
Beckham Law – Income tax for impatriates (Form 151)
  • Spanish NIE
  • Withholding certificate and bank certificates
  • Form 149 filed or documentation to process it
  • Income Tax Return as an Airbnb host
Airbnb / tourist rental
  • Summary of the year’s income from the platform
  • Invoices for related expenses (cleaning, utilities, insurance, etc.), totalled.
  • All of the above documentation referring to each year to be regularised
  • Copy of the previous returns filed (if any)
  • Any communication received from the AEAT related to Form 720


Supplement: +€100 per additional year. Includes analysis of possible surcharges and a regularisation strategy. We inform you before starting.

Having all the documentation required for Income Tax, Wealth Tax and Form 720 ready in advance is the most effective way to avoid errors in the draft, apply all the deductions you are entitled to and file your return without rushing. If you have doubts about which documents you need for your specific case, at Bgestió we have a team of specialist tax advisors who will review your situation from start to finish. We make sure you have all the required documentation, are aware of the latest tax changes and maximise your refund or minimise your payment.

Income Tax Return

From €67. We contact you within 2 working days.

Wealth Tax

From €164. If we handle your Income Tax, you only provide the shared documentation once.

Form 720

From €180. We confirm your obligation before starting.

Frequently asked questions

To file your income tax return, you must provide the tax advisor with all the documentation that reflects your personal, financial and asset situation during the tax year.

In general, you will need:

  • Identification: DNI/NIE and details to access your information at the Tax Agency.
  • Personal and family situation: marital status, children, disability or relevant changes.
  • Income: employment, unemployment or pension certificates.
  • Self-employed (if applicable): income, expenses and quarterly returns.
  • Accounts and investments: banks, shares, funds or pension plans.
  • Real estate: purchase, rental, mortgage or other properties.
  • Other movements: sales, inheritances or donations.
  • Deductions: proof of deductible expenses (donations, home improvements, etc.).
  • Assets abroad or cryptocurrencies (if applicable): specific information.

In short, you must provide all the information about what you have earned, what you own and what you can deduct. In addition, although you do not always have to submit all the supporting documents, it is mandatory to keep them so you can prove them to the Tax Agency if requested.

You can find a detailed list on our website here https://www.blegal.eu/en/documentation-required-for-income-tax/

In Spain, the income tax return is generally filed without the need to attach documentation to the Tax Agency.

  1. Filing the return

Most taxpayers file their return solely with the tax data and the corresponding information, without uploading supporting documents.

  1. Obligation to keep the documentation

Even if they are not attached, it is mandatory to keep all supporting documents (invoices, certificates, contracts, etc.) for at least 4 years. The Tax Agency may request them at any time within that period.

  1. When do documents need to be provided?

You will only need to attach them if the Tax Agency requests it, usually through a request or review.

  1. How are the documents sent?

If requested, the documentation is submitted electronically through:

  • Your personal area on the Tax Agency website
  • The “submit supplementary documentation” procedure
  • Response to electronic notifications

It is not necessary to attach documents when filing the return, but you must keep them and be ready to send them to the Tax Agency if required. The AEAT increasingly sends requests on its own initiative to review documentation; this does not mean anything is wrong, but they are requests that must be answered within the deadline.

The cost of a tax advisor to file the income tax return in Spain can vary significantly depending on the complexity of each case.

In general terms, there is no single rate, as the price depends on factors such as:

  • The number of sources of income and payers
  • The existence of rentals or real estate
  • Investments (shares, funds, cryptocurrencies, etc.)
  • Purchase-sale transactions or capital gains
  • Income or assets abroad
  • The volume and complexity of the documentation

For this reason, many advisors structure their fees by levels, from simpler cases to more complex situations that require a more detailed tax analysis.

In addition, in specific scenarios (such as international investments, high net worth or discrepancies with the Tax Agency’s data), the service may require a customised quote.

Ultimately, the price is adjusted to the work needed to guarantee a correct, optimised return adapted to your specific tax situation.

You can see our prices on our website. https://www.blegal.eu/en/income-and-assets-tax-declaration/

You must file Form 720 if you are a resident in Spain and have assets or rights abroad whose value exceeds €50,000 for each type (accounts, investments or real estate).

You will only have to file it again if those values increase by more than €20,000 or if you no longer hold any of the declared assets.

It is a mandatory informative declaration to the Tax Agency, although it does not involve paying taxes. You can read more about it on our website https://www.blegal.eu/en/model-720-declaration-of-assets-abroad/

Form 151 is filed when you are taxed in Spain under the special regime for impatriates (Beckham Law).

It must be filed annually, within the same period as the income tax return, with the Tax Agency, once you have previously applied for and been granted this regime.

Personal data and AEAT access

  • DNI or NIE (copy of both sides)
  • Box 505 of last year’s return or bank account IBAN — to access your tax data at the AEAT (Income Tax)
  • Tax residence certificate if you are an expatriate, non-resident or there are doubts about your autonomous community

With the DNI and box 505 we can download your tax data directly from the Tax Agency and cross-check it with your documentation.

Personal and family situation

  • Birth or death certificates reflecting changes in the family unit.
  • Documentation proving disability situations of any family member.
  • Proof of payment of compensatory pensions or maintenance annuities.

Employment income

  • Withholding certificate from all employers of the year
  • SEPE certificate if you have received unemployment benefit or were on an ERTE (furlough)
  • Social Security certificate if you receive a pension.

Two payers: if you have received income from the SEPE and from your company in the same year, you are automatically required to file.

Income from economic activities (Self-employed)

If you are self-employed, the documentation required for Income Tax is more extensive than for an employee.

  • Income and expense ledgers for the year
  • Fixed assets ledger (depreciation)
  • Forms 130 or 131 for the year’s instalment payments
  • Form 036 or 037 for registration of the activity (if it is a new registration).

Bank accounts and financial investments

  • Bank certificate from all institutions (Spain and abroad) — balance as of 31/12 and average balance for the last quarter
  • Broker statement or tax certificate — positions and transactions for the year (shares, funds, ETFs)
  • Life insurance: surrender value as of 31/12
  • Pension plans: accumulated value and contributions for the year

For accounts or securities abroad, indicate whether you are the holder, joint holder, authorised person or beneficiary — it is relevant for Form 720.

Real estate

Main residence

  • Purchase deeds, notary and land registry fees, taxes related to the property paid.
  • If you have a mortgage signed before 2013, the amortisation schedule and interest settled.
  • In the case of rental: the lease agreement, the cadastral reference and the payment receipts.

Other properties in Spain

  • IBI (property tax) receipts for all properties.
  • For rented properties: rental agreement and proof of related income and expenses, totalled.

Properties abroad

  • Deeds or title of ownership (translation if necessary)
  • Cadastral value of the country or acquisition value
  • Full address, year of acquisition and outstanding charges
Form 720 — supplement: +€80 in fees per property abroad.

Shareholdings in companies

  • Balance sheet of each company as of 31 December
  • Profit and loss account for the last 3 financial years (for unlisted companies)
  • Percentage of ownership and number of shares or holdings
  • Deeds of incorporation or of acquisition of the holding
  • For companies abroad: country of incorporation and registered office

Form 720 — supplement: +€150 per unlisted company abroad.

The valuation for Wealth Tax and Form 720 purposes uses the same criteria. If you hire both services, the valuation work is done only once.

Purchases, sales and transfers

  • Transfer deeds in the case of the sale of real estate
  • For the sale of shares: statement with broker transactions
  • For assets received as inheritance: deeds of acceptance and award value

Deductions and tax benefits

  • Certificates of contributions to pension plans
  • Proof of donations to non-profit organisations
  • Documents on investments in energy efficiency improvements in the main residence
  • Deductible debts for Wealth Tax: mortgages, loans (outstanding balance as of 31/12) (Wealth Tax)

Cryptocurrency and virtual assets

  • Reconciled tax report from the exchange or wallet (Koinly, Atani or Cointracker) — transactions for the year and balance as of 31/12
  • For Form 721: name of the platform or exchange, country of domicile and total value of the assets as of 31/12
  • For your own wallets (cold/hot wallet): proof of the balance and conversion to EUR as of 31/12
Income Tax supplement: minimum €150 once the documentation has been reviewed.
Form 721 (add-on): specific informative declaration for cryptocurrencies held abroad — processed together with Form 720 where applicable.
If you need help generating the tax report, we can refer you to our expert partner.

Special regimes and non-residents

Beckham Law – Income tax for impatriates (Form 151)

  • Spanish NIE
  • Withholding certificate and bank certificates
  • Form 149 filed or documentation to process it
  • Income Tax Return as an Airbnb host

Airbnb / tourist rental

  • Summary of the year’s income from the platform
  • Invoices for related expenses (cleaning, utilities, insurance, etc.), totalled.

Documentation required for Income Tax: regularisation of previous years

  • All of the above documentation referring to each year to be regularised
  • Copy of the previous returns filed (if any)
  • Any communication received from the AEAT related to Form 720

Supplement: +€100 per additional year. Includes analysis of possible surcharges and a regularisation strategy. We inform you before starting.

Having all the documentation required for Income Tax, Wealth Tax and Form 720 ready in advance is the most effective way to avoid errors in the draft, apply all the deductions you are entitled to and file your return without rushing. If you have doubts about which documents you need for your specific case, at Bgestió we have a team of specialist tax advisors who will review your situation from start to finish. We make sure you have all the required documentation, are aware of the latest tax changes and maximise your refund or minimise your payment. Contact us!

Photo by Kelly Sikkema on Unsplash

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