Income Tax Return 2025: Dates, Updates, and Exemptions

As 2025 begins, taxpayers in Spain now have the official dates for submitting their tax returns for the 2024 fiscal year. Additionally, this year’s tax campaign includes important changes you should be aware of. If you need more details on how to file your return and maximize your deductions, check out our in-depth guide on the Adlanter website.

 

What is the Income Tax Return?

The Income Tax Return is an annual process in which residents in Spain report their income from the previous fiscal year. This tax, known as IRPF (Personal Income Tax), is personal and direct, meaning that each individual is responsible for paying taxes according to their income and personal circumstances.

Its purpose is to contribute to public spending, as established by Article 31 of the Spanish Constitution. According to Law 35/2006, this tax follows the principles of equality, progressivity, and generality, ensuring fairness in taxation. Higher earners pay a higher percentage, while lower-income individuals pay less.

Who is required to file a tax return?

You must file your tax return if you:

✔️ Earned more than €22,000 per year from a single employer.

✔️ Earned over €15,876 from multiple employers, provided the second source of income exceeds €1,500.

 

Key Dates for the 2025 Income Tax Return

The official calendar for the 2025 tax campaign is now available on the Spanish Tax Agency website. Below are the most important dates you need to remember:

📅 April 2 – Online filing begins.
📅 April 29 – June 27 – Appointment scheduling for phone assistance.
📅 May 6 – Phone assistance service begins.
📅 May 29 – June 27 – Appointment scheduling for in-person filing.
📅 June 2 – In-person tax filing opens.
📅 June 25 – Last day for direct debit payments.
📅 June 30 – Deadline for submitting your tax return.

 

Updates for the 2024-2025 Tax Campaign

Several important changes have been announced for the 2025 tax campaign:

🔹 New payment methods – Tax payments can now be made via Bizum or credit/debit card.

🔹 Lower taxes for low-income earners – The reduction for employment income has been improved, allowing more people to benefit from the maximum deduction.

🔹 New rental tax reductions – Instead of a flat 60% deduction, landlords will now have tiered tax reductions based on rental contracts and tenant profiles.

🔹 Unemployed individuals are not required to file – The government has postponed the mandatory tax return for unemployment benefits until 2026.

🔹 Tax benefits for sustainable vehicles – Self-employed individuals and businesses can now accelerate deductions for eco-friendly vehicles and charging infrastructure.

🔹 Support for La Palma residents – Tax deductions remain in place for residents of La Palma following the 2021 volcanic eruption.

🔹 Enhanced deductions for charitable donations – The deduction threshold has increased from €150 to €250, with higher benefits for recurring donors.

 

 

Who is Exempt from Filing a Tax Return?

Some individuals are not required to file a tax return, including:

🔸 Victims of the Spanish Civil War and terrorism.
🔸 Recipients of HIV-related aid.
🔸 Winners of prestigious artistic, scientific, or literary awards.
🔸 Elite athletes in the National Sports Council programs.

 

Consequences of Not Filing Your Tax Return

✖️ Fines for late submission – If your return results in tax owed and you fail to file, you may face a fine of 50% to 150% of the amount due.

✖️ Tax audits – The Tax Agency has up to four years to review any irregularities and impose penalties.

 

✅​ Need Help Filing Your 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.