Tax Filing Season Begins Wednesday with Online Returns

Between June 1 and June 30, the Tax Agency will be able to prepare tax returns in person.

The 2025 Income and Wealth Tax Campaign will kick off this Wednesday, with the launch of online filing, according to the Tax Agency’s taxpayer calendar reported by Europa Press.

The Tax Agency has already made taxpayers’ fiscal data and other resources available so they can start preparing their returns early. A new service to obtain the 2025 reference number is also online, allowing users to manage all campaign‑related services (including those for previous campaigns).

The campaign begins right after Holy Week. On Wednesday the online filing window opens and will remain available until June 30, 2026, the final day of the filing period.

From today, taxpayers can retrieve the draft of their Personal Income Tax (IRPF) return electronically via the Draft/Return Processing Service on the State Tax Administration’s website.

• May 6 – June 30, 2026: The Tax Agency can prepare a taxpayer’s return by phone (appointments can be requested from April 29 to June 27).
• June 1 – June 30: The Agency can also prepare returns in person at its offices (appointments can be requested from May 29 to June 27).

Note: The deadline for filing returns that result in a payment or direct debit is June 25.

Payment Methods

Taxpayers can settle their tax liability using any of the following methods:

• Direct debit or bank charge
• Full Reference Number (NRC) payment
• Credit or debit card (through a secure e‑commerce platform)
• Instant transfers via secure e‑commerce platforms (e.g., Bizum)
• Printed payment slip, which can be paid at any collaborating bank within the stipulated deadline

Who Is Required to File

For the 2025 campaign, a tax return is mandatory for:

• Individuals whose employment income exceeds €22,000 from a single payer, or €15,876 from two or more payers.
• Self‑employed persons who were registered at any time during the fiscal year in the Special Regime for Self‑Employed Workers or the Special Social Security Regime for Maritime Workers.
• Beneficiaries of the Minimum Vital Income and members of a household unit.

Conversely, recipients of unemployment benefits will no longer be required to file an IRPF return, following the parliamentary approval of the royal decree‑law that raises pensions and includes this measure.

Refunds in 2025

According to the latest figures released by the Tax Agency early this year, the 2024 Income Tax Campaign returned €13.094 billion to 15.611 million taxpayers. By December 30, 97.5 % of the requested refunds had been processed in number, and 95.5 % of the requested amounts had been paid.

• At year‑end, 24.720 million returns had been filed—a 2.4 % increase over the previous year.
• Of these, 65 % (about 16 million returns) resulted in a refund.
• More than 47 000 corrective returns were submitted after taxpayers received a notice from the Agency, preventing later audits, interest charges, or possible penalties.

Highlights of the 2025 Tax Campaign

• Regional updates: Autonomous communities have introduced new tax benefits, while the national framework remains largely unchanged.
• New deductions: The 2025 campaign adds a deduction for low‑income earners and updates benefits for self‑employed workers.
• Statement form updates:
  • A new box in the “Corrective Self‑Assessments” section allows taxpayers to declare that a previously submitted assessment should be considered void because no filing obligation exists.
  • Additional fields capture the new reduction applicable to occasional artistic activity income.
• Alert system: For returns involving relatives with incomes between €1,800 and €8,000, the system will now automatically determine filing obligations, reducing errors and the need for corrective filings.
• Family rental income: The software now automatically calculates the minimum rental income for family members, a task previously left to the taxpayer.
• Self‑employed updates (IRPF 2025):
  • Two new boxes for reporting direct‑estimation social‑security contribution adjustments.
  • Expanded breakdown for agricultural sector modules and other activities.
  • New fields to offset subsidy repayments.
• Capital gains from prizes, ETFs, and SICAVs:
  • Two new boxes for prize‑related capital gains, distinguishing between promotional (box 0360) and non‑promotional (box 0361) prizes.
  • A dedicated section for gains from listed funds (ETFs) and SICAVs, with automatic data transfer.
• Savings‑base tax rates:
  • The top marginal rate for the savings base now rises from 14 % to 15 % on amounts exceeding €300,000.
  • For taxpayers resident abroad, the top marginal rate increases from 28 % to 30 %.
• Sustainability incentives: Tax breaks for electric vehicles, energy‑efficiency renovations, and similar investments remain in place.
• Low‑income deduction: A new deduction for the lowest earners aims to offset the impact of the recent rise in the Inter‑Professional Minimum Wage to €16,576 on disposable income.