On April 2, 2025, the campaign to file tax returns for the 2024 tax year officially started in Spain. For this purpose, citizens have access to the digital platform Cl@ve, which facilitates interaction with the Tax Agency (Agencia Tributaria).
What is Cl@ve?
Cl@ve is an electronic identification system designed to simplify access to government services via the Internet. With its help, citizens can confirm their identity and perform legally significant actions online - without having to visit the authorities in person.
The platform works through:
- Cl@ve application on a mobile device (recommended for convenience);
- Sending a PIN code via SMS.
Identification occurs using a password created by the user and a one-time PIN code that comes to the mobile phone. This method is safe and convenient: to log in, you only need to click on a notification, scan a QR code, or enter a PIN.
Important: Cl@ve access is valid for a limited time, but it can be easily extended if necessary.
How to get a reference number to file a tax return?
A reference number (número de referencia) is a code required to complete and submit a tax return online.
You can get it through:
- Cl@ve system (PIN or Mobile);
- Electronic certificate (Certificado electrónico);
- DNIe (electronic national document).
After logging in to one of the systems on the Tax Agency website, you can request a reference number, which you will need to work with the declaration.
What's new in Cl@ve in 2025?
Since March 4, 2025, the Cl@ve PIN system has been fully integrated into Cl@ve Mobile. Now, users who choose to log in via PIN are automatically redirected to the mobile application.
If the application cannot be installed, the system still allows you to receive a PIN code via SMS.
This integration is aimed at increasing security and simplifying procedures.
How to register with Cl@ve?
There are two levels of registration:
- Basic registration - online via invitation code (letter from the administration);
- Advanced registration - via electronic certificate, DNIe or a personal visit to the registration point (for example, at the registry office or at the tax office).
After registration, the user receives a greeting SMS and access to activate the permanent password Cl@ve.
⚡ Attention: Basic registration may not provide access to advanced features, such as Cl@ve Firma (digital signature). They require advanced registration.
How to use Cl@ve to file a tax return?
After gaining access via Cl@ve, you can:
- Log in to the Agencia Tributaria website;
- Obtain a reference number;
- Complete the tax return online via the Renta WEB service;
- Sign and submit the return.
There are three ways to access the system:
- QR code via the Cl@ve application;
- DNI or NIE — enter the document number;
- Cl@ve PIN code received via SMS.
Who is required to file a tax return for 2024?
A tax return must be filed by individuals whose income exceeds a certain limit. This limit changes every year, depending on the sources of income and the social status of the taxpayer.
In 2024, the following are exempt from filing a return:
- Individuals with an income below the established minimum;
- Certain categories of citizens, for example, those who only receive pensions below the tax threshold.
It is better to check the detailed conditions on the official website of the tax service or with a consultant.
What to prepare before filing a tax return for 2024 via Cl@ve
To quickly and accurately fill out a tax return, prepare in advance:
- Personal data:
- Your DNI or NIE (national document or residence permit);
- Mobile phone number registered in the Cl@ve system.
- Income details:
- Income certificates from employers (Certificados de Retenciones);
- Social security benefits (pensions, allowances, etc.);
- Bank statements on deposit interest.
- Property details:
- Property information (cadastral number, address);
- Rental details, if you rented out your property.
- Tax-deductible expenses:
- Pension fund contributions;
- Donations;
- Expenses for children's education or mortgage expenses (if applicable).
- Reference number (número de referencia): This can be obtained through Cl@ve, the certificate or the DNIe.
- Access to Cl@ve: Install the Cl@ve app on your phone in advance or make sure you receive SMS codes.
Reminder:
- ❗ If you have only one source of income and it is below the established minimum, it may be not necessary to file a tax return.
- ❗ Even if you are not required to file, it is sometimes beneficial to do so in order to get a refund of overpaid taxes (devolución).