20 March 2025

Everything you need to know about the Income Tax Return

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Every year, millions of taxpayers in Spain have to file their tax returns. Income Tax Return to regularise your tax situation. Knowing the dates, requirements and steps to follow is key to avoid mistakes and penalties.  

In this article, we explain everything you need to know to declare correctly in 2025. 

What is the Income Tax Return?

The Income Tax Return is the procedure by which taxpayers inform the Tax Agency of their deductible income and expenses.  

Through this process, they determine whether they have to pay additional taxes or whether they are entitled to a refund. This procedure is mandatory for certain income levels and specific situations. 

How do I file my income tax return?

There are three options for making the Income Tax Return: 

  • Online (Renta Web): Available from the start of the campaign (2 April) through the Tax Agency portal. It is advisable to follow carefully the official steps provided by the Tax Agency, which you can consult at this link
  • Telefónica: From 7 May, by appointment, a tax agent will be able to 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 Statement: how to consult it

Once the tax return has been filed, it is possible to check its status on the Inland Revenue website, using a certificate or electronic ID card, with Cl@ve PIN or using the draft tax return reference number.  

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

  • «Your declaration is being processed».»: The declaration has been sent and is under review. 
  • «Your statement is being checked»The Tax Agency is analysing the data. 
  • «Your declaration has been processed by the tax authorities».»: The process has been completed and will indicate whether a refund or payment is pending. 
  • «Your return has been issued».»: The payment of the refund by the tax office has been completed. 

Regularly checking the status allows you to anticipate possible incidents or requests for additional information. 

Who is obliged to make the Income Tax Return?

Not all persons are obliged to submit the tax return, It is important to be aware of the cases in which it is mandatory. In general, they should do so:  

  • 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) payer(s) paid more than 1,500 euros, the income threshold is raised to 15,876 euros per year.  
      
  • Self-employed persons, regardless of their level of income, 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.   
     
  • Persons 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 Income Tax Return 2025 start?

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

  • Start of the online presentation: 3 April  
  • Telephone presentation: 7 May - 30 June 
  • On-site presentation: 3 June - 30 June 
  • Deadline for filing income tax returns30 June 2025. 

To avoid unforeseen events, it is advisable to check tax data in advance and to make an appointment if assistance is required. 

Deadline for filing income tax returns

The maximum time limit The deadline for filing the tax return is usually 30 June each year. However, if you wish to pay by direct debit, the deadline is usually brought forward a few days (25 June for 2025). Late filing may result in financial penalties. 

If an error is detected after submission, a request can be made for an rectification or submit a supplementary declaration. 

The main new features of the 2025 income tax return

1. Obligation to declare for unemployed persons 

Those who have received unemployment benefits in 2024 must submit the income tax return, regardless of their income. 

2. All self-employed persons are required to file a declaration.

Until 2023, only those with an income of more than €1,000/year were obliged to do so. 
From 2025, all self-employed persons must declare, regardless of their level of income. 

3. Extensions of tax deductions  

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

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

4. DANA tax exemptions 

Donations to persons affected by DANA will not be taxed in the income tax return. 

5. Rent payment via Bizum 

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

Check the tax exemptions on your 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.  

It is therefore very important to check the draft tax return before sending it in., It is essential to make sure that services - such as flexible remuneration - are not being used as a substitute for the right to work, and to review pay slips throughout the year. It is essential to ensure that services - such as flexible remuneration - are are exempt from personal income tax, to avoid unpleasant surprises when it comes to paying taxes on your income tax return.  

These amounts are not included in the gross taxable salary and are not included in the gross taxable salary. are automatically reflected in the Income Tax Return, without the need for additional adjustments. However, it is key that companies correctly apply these exemptions on payrolls to avoid tax inconsistencies. 

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

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