With the arrival of 2025, taxpayers in Spain now have the official dates to file their Income Tax Return for the 2024 fiscal year. In addition, the 2024 tax season includes important updates you should know about.

 

Income Tax Return more information

What is the Income Tax Return?

The Income Tax Return is the annual process by which taxpayers residing in Spain report their income to the state from the previous fiscal year. This tax, known as IRPF, is personal and direct, meaning that each citizen is responsible for paying taxes based on their income and personal circumstances.

Its goal is to inform the state of the income earned and contribute to public expenses, as established by the Spanish Constitution in Article 31. According to Law 35/2006 of November 28, on IRPF, this tax is personal and direct. This means that each person is responsible for paying taxes according to their particular situation and cannot transfer this responsibility to others.

Furthermore, the tax is based on the principles of equality, progressivity, and universality. All individuals are treated equally before the tax law, although those with higher incomes must pay a higher percentage of their income than those with lower earnings. The idea is that the tax applies to most people’s economic activities, with few exceptions.

The official calendar for the 2025 Income Tax Season is now available on the Tax Agency website.

 

Key Dates for the 2025 Income Tax Return

Here are the official dates for the 2024-2025 Tax Season published by the Tax Agency:

  • April 2: Start of the Season. Filing online through the Renta Web program or the Tax Agency mobile app.
  • May 6: Start of phone filing. Taxpayers can book an appointment for this service from April 29 to June 27.
  • June 2: Start of in-person filing at Tax Agency offices. Appointments can be booked from May 29 to June 29.
  • June 30: Official closing of the 2025 Income Tax Season, except for returns with a balance to pay and those wishing to direct debit, which must be filed by June 25.

 

Updates in the 2024-2025 Tax Season

Although a few months remain before the official start of the 2024 tax season, some updates have already been announced. Here are the most important ones:

  • Unemployment Benefits: Mandatory for those receiving them, regardless of the amount, duration of payments, or whether they meet the minimum threshold for filing. Failing to include these benefits in the return could result in losing that income.
  • New payment methods: The tax can now be paid via Bizum or credit card.
  • Penalty for failing to file: If the return results in a balance to pay and it is not filed for any reason, the taxpayer must pay the amount due along with a penalty ranging from 50% to 150% of the total.
  • Limits for people with multiple employers: In the previous tax year, taxpayers with income under 22,000 euros and more than one employer were exempt from IRPF, provided that income from the second or other employers did not exceed 1,500 euros. This limit has now been raised to 2,500 euros in total earnings from the second and other employers, meaning more taxpayers will be exempt from filing, as the limit for non-filing has increased by 1,000 euros.

 

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Who is required to file the Income Tax Return in 2025?

Those required to file are:

  • Those who have earned more than 22,000 euros annually from a single employer.
  • Those who exceed 15,876 euros with two or more employers, provided that income from the second does not exceed 2,500 euros.

 

Exempt People from Filing the Income Tax Return

Not everyone who earns income is required to file. There are certain cases where taxpayers may be exempt, such as:

  • Civil War and terrorism victims.
  • Beneficiaries of HIV-related aid.
  • Notable artistic, scientific, or literary award recipients.
  • High-level athletes with CSD programs.

 

Consequences of Failing to File the Income Tax Return

Failing to meet deadlines or not filing can lead to penalties such as:

  • For unemployed individuals: Loss of benefits based on the number of violations, a new update we have already mentioned.
  • The Tax Agency has up to 4 years to review irregularities and impose penalties.

 

✅​ Need help with your Income Tax Return?

At Adlanter, our team of tax experts is ready to assist you in meeting your tax obligations efficiently and without complications.

Contact us and let us simplify your filing.

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