Starting on March 19, 2025, taxpayers in Spain can consult their tax data for the 2024 income tax return as part of the preparations for the upcoming tax filing season. This initiative is designed to help individuals get their financial paperwork in order before the official campaign begins on April 2 and extends until June 30, 2025.
With the turn of spring, the Tax Agency (Agencia Tributaria) is gearing up to assist the 21.9 million expected taxpayers. Accessing tax data has been made straightforward, with taxpayers being able to view and even modify their information online. This move aims to ensure accuracy and transparency, enabling citizens to prepare for any potential tax liabilities or benefits.
This year, unemployed individuals and beneficiaries of the Minimum Basic Income (Ingreso Mínimo Vital) must submit their tax returns to continue receiving their respective benefits. The tax brackets have also been updated, introducing new rates that vary based on income levels. For example, individuals earning between €0 and €12,450 will face a tax rate of 19%, which progressively increases to 47% for those making over €300,000.
The Agency has also raised the income threshold for mandatory tax returns for employees with multiple income sources from €1,500 to €2,500—a change aimed at reducing the compliance burden on taxpayers while ensuring significant contributory justice. Self-employed individuals are still required to file regardless of their earnings, ensuring that this group adheres to tax obligations regardless of fluctuations in income.
Moreover, taxpayers can now pay their dues through a new payment method via Bizum, which adds to the convenience of settling tax obligations while simplifying the entire process.
From May 6 until June 30, the Tax Agency will provide assistance via telephone. Citizens can arrange appointments from April 29 through June 27. For those seeking personalized assistance, in-person support will be available from June 2 to June 30, with appointments being able to be scheduled starting May 29.
The early access to tax data allows individuals to review their earnings, deductions, and liabilities beforehand. This proactive step helps in estimating returns and identifying discrepancies that may require rectification, thus avoiding any common pitfalls. Additionally, for those eager to get a jump on their filings, the Spanish Tax Agency provides a simulator, allowing individuals to gauge potential results based on their financial situation.
Checking one's fiscal data is of utmost importance, as verifying accuracy helps prevent any unwarranted fines or complications with tax authorities. Taxpayers can examine their fiscal files either through the Tax Agency’s official website or its mobile app (APP-AEAT). Users will need to confirm or update their fiscal address as any inaccuracies can lead to other issues.
As the tax campaign approaches, it's critical to keep an eye on important deadlines: submissions with a direct debit must be completed by June 25. Tax returns can be filed online starting April 2 until June 30, while telephone-based filing assistance begins May 6. It’s also worth noting that this year, the assistance provided to individuals over 65 in small municipalities continues, ensuring they have the necessary support to complete their declarations.
Given these new guidelines and procedures, taxpayers are encouraged not only to familiarize themselves with the changes but to take the necessary steps to ensure compliance and accuracy as they prepare their 2024 tax returns. This campaign represents a continuation of efforts by the Tax Agency to modernize tax proceedings and to enhance the experience for all citizens. With the proper planning and resources at hand, taxpayers can navigate their way through this complex process more smoothly and with greater confidence.
