The income tax campaign for the fiscal year 2024-2025 officially kicks off on April 2, 2025, for nearly 25 million Spanish taxpayers, marking a significant moment in the annual financial calendar. This year, the campaign introduces several changes aimed at easing the filing process and adjusting requirements for various groups.
Starting April 2, taxpayers can submit their income tax declarations online through the Agencia Tributaria's platform, Renta Web. This year, the submission process can also be done via telephone as of May 6, and in-person appointments will begin on June 2, 2025. The deadline for all submissions is June 30, 2025, except for those opting for direct debit payments, which must be submitted by June 25, 2025.
Among the noteworthy changes this year is the exemption from filing for individuals with income from a single payer not exceeding €22,000 annually. Additionally, workers with multiple payers are exempt if their total income does not exceed €15,876, provided that the sum of payments from any second or subsequent payers does not exceed €2,500.
This year’s campaign is expected to see a record number of filings, with projections indicating that up to 25 million people will declare their earnings. This figure represents an increase of four million since before the pandemic, attributed to a growing employment rate and the government's fiscal strategy.
The Agencia Tributaria has also made it easier for taxpayers to access their draft declarations, which will be available from midnight on the first day of the campaign. Taxpayers can log in using various identification methods, including a reference number, digital certificate, or the Cl@ve PIN system, which allows for easy access to personal tax data.
In a bid to support tenants, the Comunidad de Madrid has revised its rental deduction policies, allowing more individuals to benefit from tax relief on their habitual residence rentals, particularly in light of rising housing costs.
For those unfamiliar with the process, the Agencia Tributaria provides a simulator tool that helps taxpayers estimate whether their declaration will result in a payment due or a refund. This tool is designed to facilitate financial planning ahead of the official filing period.
Notably, the campaign introduces new measures for mutual members and unemployed individuals. The government has announced that mutual members can now claim refunds without waiting until 2028, responding to previous concerns regarding unequal treatment. Furthermore, unemployed individuals will not be required to file a declaration this year, alleviating additional financial burdens for approximately 100,000 beneficiaries.
As always, taxpayers are encouraged to review their data carefully, understand applicable deductions, and avoid last-minute submissions to prevent penalties. The Agencia Tributaria's guidelines recommend maintaining all receipts and documentation to support claims, as these may be requested later.
Key dates for the income tax campaign include:
- April 2, 2025: Online submission begins.
- May 6, 2025: Telephone filing starts.
- June 2, 2025: In-person submissions commence.
- June 25, 2025: Deadline for declarations with direct debit.
- June 30, 2025: Final day for all submissions.
Overall, the 2024-2025 income tax campaign brings significant changes that aim to simplify the process for taxpayers while ensuring compliance with fiscal responsibilities. As the campaign unfolds, the Agencia Tributaria remains committed to providing support and resources to help individuals navigate their declarations effectively.
