More than 24 million taxpayers are gearing up to file their Income Tax returns for the 2024-2025 campaign, which kicks off on Wednesday, April 2, 2025. This period will focus on regularizing incomes earned throughout 2024, with various filing methods made available by the Tax Agency, including online submissions, telephone assistance, and in-person appointments.
The campaign is officially scheduled to conclude on Monday, June 30, 2025. However, there is an important distinction for those choosing to pay via direct debit; these submissions must be completed by Wednesday, June 25, 2025. Timely filing is crucial as submitting after the deadline can lead to financial penalties, highlighting the importance of adhering to the official calendar released by the Tax Agency.
Key dates to note for taxpayers are as follows:
- April 2: Start of online declarations through the Tax Agency's website.
- April 29: Appointment requests for telephone assistance open.
- May 6: Telephone assistance to prepare declarations begins.
- May 29: Appointment requests for in-person assistance open.
- June 2: In-person assistance at Tax Agency offices starts.
- June 25: Final day for declarations with payment via direct debit.
- June 27: Last day to request appointments for telephone and in-person assistance.
- June 30: Official closing date for all filing methods.
This year’s campaign will feature significant updates from previous editions. Notably, taxpayers will have the option to make payments through Bizum for declarations resulting in payment, a first for the Tax Agency. Additionally, a new system has been established for correcting self-assessments, allowing users to modify their returns without waiting for administrative resolutions.
Alterations concerning deductions for housing rental will also be in place, and all self-employed individuals will be mandated to file their declarations, regardless of income levels.
Taxpayers can access their draft returns using various means:
- Electronic certificate or DNIe
- Cl@ve PIN, obtainable through prior registration
- Reference number provided by the Tax Agency after identification with NIF/NIE and tax information
The requirements for filing are clear: individuals must file if they have received income exceeding 22,000 euros annually from a single payer, or more than 15,876 euros from multiple payers, especially if the second payer has paid over 1,500 euros. Additional obligations fall on self-employed individuals, recipients of unemployment benefits, and others defined by current legislation.
In the previous campaign for 2023, over 12.9 billion euros were returned to around 15 million taxpayers. However, by the beginning of 2025, there were still 420,000 refunds pending, typically due to additional checks by the Tax Administration. This situation underscores the importance for taxpayers to be aware of their obligations and to ensure timely submissions to avoid potential sanctions.
This campaign also highlights the critical obligation under Article 96 of the IRPF law, which establishes that all contributors must present and sign their Income Tax return. Notably, exemptions exist for those whose income does not surpass certain thresholds, but it is always advisable to check if a refund is due, even if not filing is mandatory.
Total incomes from work exceeding 22,000 euros from one payer must file, while mixed income or losses exceeding specified amounts also necessitate the filing of a return. The Tax Agency has reminded all taxpayers that appointments for telephonic and in-person consultations can be made online or via designated phone lines, emphasizing that these appointments are necessary for assistance during the campaign.
In summary, as the Income Tax Campaign 2024-2025 approaches, taxpayers should gear up with comprehensive knowledge of the changes, deadlines, and filing requirements. Being proactive now could not only streamline the filing process but also minimize the risk of financial penalties and maximize any potential refunds. Keep an eye on the calendar, and don't miss the significant deadlines!
