Everything you need to know about the Income Tax Return

What is the Income Tax Return?

La Income Tax Return It is the procedure by which taxpayers inform the Tax Agency about their income and deductible expenses.  

Through this process, it is determined whether they must pay additional taxes or if, on the contrary, they are entitled to a refund. This procedure is mandatory for certain income levels and specific situations. 

How do I do my tax return?

There are three options for completing the Self Assessment tax return: 

• Online (Renta Web): Available from the start of the campaign (2 April) via the Tax Agency portal. It is advisable to carefully follow the official steps provided by the Tax Agency, which you can consult at this link. 

• Telefónica From 7 May, by appointment only, a tax agent can help you complete your tax return. 

• Face-to-face: From 3 June, you can go to a tax office for assistance. Appointments must be made between 25 May and 29 June. 

Income Tax Return Status: How to Check It

Once the declaration has been submitted, it is possible to check its status on the Tax Agency website, by accessing it using a certificate or electronic ID card, with Cl@ve PIN, or via the draft reference.  

In the «Processing Status» section, you will find several statuses: 

• «Your application is being processed»The declaration has been submitted and is under review. 

• «Your declaration is being checked»The Tax Agency is analysing the data. 

• «Your declaration has been processed by the Tax Management bodies»The process has been completed and it will indicate if there is a refund or outstanding payment. 

• «Your refund has been issued»The refund payment by the Tax Agency has been completed. 

Periodically checking the status allows for anticipation of potential issues or requests for additional information. 

Who is obliged to file a tax return?

Not everyone is required to submit Tax return, but it is important to know the cases in which it is mandatory. In general, they must do it:  

• Employed persons with an annual income of more than 22,000 euros from a single payer. If you have had two or more payers and the second (and subsequent ones) have paid more than 1,500 euros, the income threshold is raised to 15,876 euros per year.  
    

• Self-employed individuals, regardless of income level, and those who have earned more than 1,600 euros per year on income from movable capital or capital gains, such as bank interest or dividends.   
   

• People who have received more than 1,000 euros gross for imputed real estate income, subsidies for the purchase of subsidised housing, or any other income that the tax authorities consider relevant.   

Knowing these conditions is key to avoiding penalties and complying with tax obligations. 

When does the 2025 Tax Return declaration start?

The 2025 Income Tax Return campaign will begin in April and will run until the end of June. Here are the key dates to bear in mind: 

• Online presentation start: 3 April  

• Telephone presentation7 May – 30 June 

• In-person presentation3 June – 30 June 

• Deadline for filing the tax return30 June 2025. 

To avoid unforeseen issues, it is advisable to review your tax data in advance and book an appointment if assistance is required. 

Deadline for filing the Tax Return

The maximum term The deadline for submitting the declaration is usually 30 June each year. However, if you wish to set up direct debit for payment, the deadline is usually brought forward a few days (25 June for 2025). Submitting it after the deadline may incur financial penalties. 

corrección de la información a posteriori. Correction to file a supplementary tax return. 

The main 2025 Income Tax Return innovations

1. Obligation to declare for unemployed persons 

✅ Those who have received unemployment benefit in 2024 they will have to submit a tax return, regardless of their income. 

2. All self-employed individuals must submit the declaration

✅ Until 2023, only those with an income exceeding €1,000/year were obliged. 
✅ From 2025, All self-employed individuals will have to declare, regardless of their level of income. 

3. Tax deduction extensions  

Some of the most relevant deductions that will be maintained in the 2025 Tax Return are: 

✅ Energy efficiency works (up to 60%) 
✅ Acquisition of electric vehicles (15%) 
✅ Installation of charging points for electric cars 
✅ Deductions for donations to NGOs 

4. DANA tax exemptions 

✅ Donations to people affected by the DANA will not be taxed in the Income Tax Return. 

5. Rent payment via Bizum 

✅ In addition to the traditional payment methods, the amount to be deposited can be paid directly via Bizum, making the process easier. 

Review the tax exemptions on the income tax return

Correctly carry out the Income Tax Return 2025 is essential to avoid problems with the tax authorities and to optimise the available deductions.  

For this reason, it is very important to review your tax return draft before submitting it., and review payroll accounts throughout the entire year. It is essential to ensure that services – such as flexible remuneration – be exempt from income tax, To avoid unpleasant surprises when paying taxes on your tax return.  

These amounts are not included in the gross taxable salary and are not included in the gross taxable salary. reflect automatically in the Income Tax Return, without the need for further adjustments. However, it is crucial for companies to correctly apply these exemptions in payroll to avoid tax inconsistencies. 

Do you want to know how much you could save on your tax return with flexible remuneration?Use our calculator!