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In many cases getting an expert to fill out the return is a good idea, but only for those people whose tax situation is complex. The millions of Spaniards whose income and withholding are set in stone can be nearly certain their tax returns offer little margin for creativity.

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At this time of year, the 17 million Spaniards have from May to the end of June to file their income tax returns know that real estate is one of the best ways to ease their tax burden. Buying an apartment, opening a tax-deductible housing account at the bank, remodeling a property or renting out a house that had been uninhabited are all ways to save money in taxes. But remember the key figures: the maximum from a mortgage (payments made before Dec. 31, 2002) is 9,015.18 euros per taxpayer. Those wishing to buy a house and who deposited a maximum of 9,015.18 euros in their housing savings account prior to Jan. 1 of this year can deduct 1,352.28 euros from their tax assessment. New tax rules regarding rental properties stipulate that 25 percent of income obtained from such an arrangement is tax-deductible. And the amortization co-efficient goes up from 2 to 3 percent. Then there is an additional deduction of 25 percent for income obtained from rental property over five years when the property had been empty.

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People who think this year's tax filing is like any other are wrong. In this case and in many others, information is power and money. The surprises this year include the following:
o the number of tax brackets goes down from six to five.
o Income tax falls by as much as 17 percent. People earning a net income of up to 8,200 euros per year will now see 3,500 euros of that exempt. For incomes between 8,200 and 13,000, a sliding scale is applied, going from 3,500 to 2,400 euros. Taxpayers with net income in excess of 13,000 euros have a personal deduction of 2,400 euros. For income generated in two or more fiscal years, the deduction rises from 30 to 40 percent.

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Also rising this year are deductions for dependent children, relatives, handicapped persons and costs associated with taking care of persons in the charge of the family, and the minimum personal deduction, taking it to 3,400 euros (up 2.8 percent from 2001).

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Savings appreciation over more than one year is taxed at the rate of 15 percent (profits obtained from sales of stock, mutual funds, for instance)

Tax-deductible contributions to private pension funds rise 11 percent, with the ceiling going from 7,212 to 8,000 euros. For those over age 52, the maximum contribution goes from 1,202 euros to 1,250. So the maximum for a taxpayer age 65 goes 22,838 euros to 24,250.

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Those who like investment funds will also be pleased to know that this year there is no longer a fee to be paid for switching the money from one fund to another, so long as they are both registered with the stock market regulatory commission.