Important income tax deadlines in Spain for 2025

Spain's annual income tax return, known as "la declaración de la renta," is set to commence, and individuals must prepare for significant deadlines and changes in 2025. This tax return, which pertains to the 2024 tax year, requires careful attention from taxpayers across the nation.

Key filing requirements

Personal income tax, referred to as IRPF (Impuesto sobre la Renta de las Personas Físicas), is a progressive tax in Spain, meaning that tax liability increases with income. Filing a tax return is mandatory for individuals in the following circumstances:

- Employees earning over €22,000 from a single employer.

- Individuals with multiple employers whose total income exceeds €15,876, provided that income from any secondary employer surpasses €2,500 annually.

- Self-employed individuals or business owners.

- Taxpayers with annual dividends, interest, or capital gains exceeding €1,600.

- Those receiving rental income over €1,000 per year.

- First-time filers in Spain.
The Spanish tax year aligns with the calendar year, running from January 1 to December 31. Consequently, the 2025 income tax campaign will involve reporting earnings from January 1 to December 31, 2024.

Important dates to note

- April 2: The income tax campaign begins. From this date, online filing for 2024 taxes is available. According to the Agencia Tributaria, the Spanish tax agency, the vast majority of declarations—approximately 90%—are completed online. Access to the online platform requires a Digital Certificate or registration with the Cl@ve PIN security system.
- May 6: Taxpayers can also file via phone. Appointments for phone assistance can be scheduled from April 29 to June 27, allowing individuals to consult with an adviser at the Tax Office for guidance.
- June 2: In-person filing begins and continues until June 30. Taxpayers must book appointments in advance at their local Agencia Tributaria offices either online or by phone.
- June 25: This date marks the deadline for submitting tax returns if opting for direct debit or expecting a refund to be deposited directly into a bank account.
- June 30: The final day of the tax campaign for earnings in 2024. All returns must be filed by this date to avoid penalties.

Changes for 2025

Several notable adjustments have been introduced for the 2025 tax year:

- Increased exemption limits: The threshold for individuals with multiple income sources has been raised. Taxpayers with incomes under €22,000 and multiple employers are now exempt from filing, provided that income from additional sources does not exceed €2,500.
- Mandatory declaration of unemployment benefits: All recipients of unemployment benefits must include them in their tax returns, regardless of the amount or duration of the payments. Neglecting to report these benefits may result in their discontinuation.
- New payment methods: Tax payments can now be made via Bizum or bank card, facilitating the payment process for taxpayers.
- Penalties for non-filing: Individuals who fail to file their returns while owing taxes will incur fines ranging from 50% to 150% of the owed amount.
Taxpayers should mark these dates and changes clearly on their calendars to ensure compliance with Spain's tax regulations and avoid any potential penalties.