How does the Borrador work?
Before tax season, employers, banks, and other entities report your income to Hacienda. The tax office compiles this into a draft declaration showing:
What's included automatically
- ✓ Salary from Spanish employers
- ✓ Bank interest and dividends
- ✓ Spanish property ownership (IBI)
- ✓ Social Security contributions
- ✓ Unemployment benefits
- ✓ Spanish pensions
What's often missing
- ✗ Foreign income of any kind
- ✗ Rental income from tenants
- ✗ Cryptocurrency gains/losses
- ✗ Some deductions you're entitled to
- ✗ Changes in personal situation
- ✗ Foreign property ownership
Important warning
The borrador is a starting point, not a finished declaration. Hacienda only knows what's been reported to them. If you have foreign income, rental income, or are entitled to deductions, the borrador will be incomplete or incorrect.
How to access your Borrador
Starting in early April each year, you can access your borrador through Renta Web:
Go to Renta Web
Visit the Agencia Tributaria website during tax season and click on "Renta [Year]"
Authenticate
Log in with Cl@ve PIN, certificado digital, or your número de referencia
Access "Borrador/Declaración"
Your draft will load with all the pre-filled data. You can also download your "datos fiscales" (tax data) to review the raw information.
Número de Referencia
If you don't have Cl@ve or a digital certificate, you can request a número de referencia using your NIE/DNI and either: the amount from box 505 of last year's return, OR the last 5 digits of an IBAN registered with Hacienda.
Should you accept the Borrador as-is?
Decision Flowchart
Do you have foreign income?
Do you rent out property?
Any unclaimed deductions?
You can probably accept if:
- ✓You only have ONE Spanish employer
- ✓No foreign income whatsoever
- ✓No rental income
- ✓No crypto or investment sales
- ✓Personal situation unchanged
- ✓No special deductions to claim
You must modify if:
- ✗You have ANY foreign income
- ✗You rent out property
- ✗You sold property, stocks, or crypto
- ✗You own property abroad
- ✗You got married/divorced/had kids
- ✗You're eligible for deductions not shown
Common mistakes with the Borrador
Mistake #1: Accepting without checking
Many people click "Confirm" immediately without reviewing the data. This can mean missing deductions or, worse, not declaring required income.
Mistake #2: Thinking it's complete
The borrador only contains data that's been reported to Spanish authorities. Foreign income, some types of Spanish income, and many deductions must be added manually.
Mistake #3: Ignoring joint vs. individual filing
The borrador may default to individual filing, but joint filing (declaración conjunta) with your spouse could be more beneficial in some cases.
Mistake #4: Missing regional deductions
Each autonomous community has its own deductions (rent, childcare, elderly care, etc.) that may not be pre-filled in your borrador.
Mistake #5: Assuming no errors
Sometimes employers or banks report incorrect data. Always cross-check with your own records (payslips, bank statements) to catch errors.
Checklist: What to verify in your Borrador
Before confirming, check:
How to modify your Borrador
If you need to make changes, Renta Web allows you to edit any section:
Navigate through sections
Use the menu on the left to move between income types, deductions, and personal data.
Add missing income
Click on the relevant section and add entries for foreign income, rental income, etc.
Claim deductions
Go to "Deducciones" sections and enter applicable deductions with supporting data.
Review and submit
Check the "Resumen" (summary) to see your final result, then submit when ready.
Not sure about your Borrador?
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