The Spanish Tax Agency has revealed significant changes to the Income Tax Return for 2025, impacting millions of taxpayers across Spain. The official tax campaign is set to commence on April 2, 2025, with new measures aimed at simplifying the tax declaration process and enhancing compliance.
For the first time, taxpayers will have the option to pay their income tax via Bizum, alongside traditional methods such as bank direct debit and credit card payments. This expansion of payment methods reflects the growing trend of digital transactions, making it easier for those who prefer quick and secure payment options.
Notably, the Spanish Tax Agency has updated its regulations concerning who is required to file their income tax returns. Beginning this year, all individuals on unemployment benefits, as well as those receiving the Minimum Living Income (Ingreso Mínimo Vital), must file their tax returns regardless of their income level. Previously, only those with incomes above certain thresholds were obliged to declare. This change aims to bolster the accuracy and transparency of public aid distribution.
Another significant update involves the introduction of the Rectificative Self-Settlement system, replacing the older model of supplementary self-assessments. This new system allows taxpayers to amend their declarations more easily, enabling modifications without the need to wait for administrative resolutions, thereby reducing bureaucracy and enhancing taxpayer assistance.
The Tax Agency has laid out key dates for the 2025 tax campaign. From April 2 to June 30, taxpayers can submit their declarations online. On April 29, the agency will begin scheduling telephone appointments for those who prefer to file with assistance. The period for telephone declaration services kicks off on May 6, and from June 2, face-to-face consultations will be available by prior appointment.
For 2025, the threshold income for mandatory declaration is set at €15,876. Those below this threshold are exempt from filing. Noteworthy exemptions include victims of the Spanish Civil War, high-level athletes receiving support from the National Sports Council, and those receiving significant awards for achievements in science, art, or literature.
Notably, new arrangements have been made for mutualista retirees. Following recent Supreme Court rulings, IRPF tax refunds will now be distributed over four years. To facilitate these refunds, beneficiaries must complete a power of attorney form available on the Tax Agency's website. This change streamlines the refund process, aligning it with the agency's objective to improve service delivery.
Overall, the updates introduced by the Spanish Tax Agency for the 2025 tax campaign are geared toward improving taxpayer compliance, simplifying the declaration process, and providing enhanced support to individuals across various circumstances. With the campaign kicking off soon, Spanish taxpayers are advised to familiarize themselves with the changes to avoid potential pitfalls and sanctions.