2025 Income Tax campaign

08/04/2026

The 2025 Income Tax Campaign is here: key filing dates and what’s new

The 2025 Income Tax and Wealth Tax campaign is about to begin, specifically on 8 April.

This year, the deadlines for filing the tax return are as follows:

  • General deadline: from 8 April to 30 June 2026, both inclusive.
  • In the case of direct debit payment: until 25 June 2025, both inclusive.

These are the key points to note and some new developments in this year’s campaign:

Who is required to file a return: As in previous years:

  • Where there is more than one payer => the threshold remains at €15,876.
  • Where there is a single payer => the threshold remains at €22,000.

Self-employed workers: As in previous years, since 1 January 2023, any individual who, at any point during the tax year, has been registered as self-employed under the Special Scheme for Self-Employed Workers is required to file a tax return.

Unemployed individuals and Minimum Living Income:

  • Ultimately, the obligation to file a tax return has been removed for individuals who, at any point during the tax year, have been recipients of unemployment benefits, unless they exceed the applicable income thresholds.
  • However, recipients of the Minimum Living Income (Ingreso Mínimo Vital) will still be required to file a tax return solely by virtue of receiving the benefit.

Determination of income from real estate capital: Please note that, since 26/05/2023, the applicable reductions may be as follows:

  • Contracts entered into before 26/05/2023 => 60% reduction, in accordance with the regulations prior to Law 12/2023.
  • Contracts entered into after 26/05/2023 => reductions of 90%, 70%, 60% or 50%, depending on the circumstances of the contract.

Savings tax scale: The maximum tax rate applicable to the taxable savings base is increased by 2%, rising to 30% (previously 28%) when the taxable base exceeds €300,000. Please note that this scale applies to both income from movable capital and capital gains for the tax year.

As always, it is important to remember that tax data is based on information provided by third parties and is used as a basis for calculating the tax return, allowing any discrepancies between the tax data and the actual figures to be identified. For this reason, it is essential to carefully review the tax data and the draft return in order to avoid potential assessment errors.

 

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