The Income Tax return is already around the corner and there are only 2 months left if we count from this February 8 to have to present it, since next April 8 the Income and Assets Campaign for the year 2025 will start. This will extend until June 30, 2026, according to the taxpayer calendar published by the Tax Agency, a period in which the Spanish men and women who are obliged must submit the tax return Personal income tax from the previous year. The start occurs somewhat later than previous years, since in the last occasions the campaign started on April 2 and 3, respectively, but this time it will do so just after Easter.
From the first day of the campaign, taxpayers will be able to submit their declaration online, as well as access the draft and tax data through the electronic headquarters of the State Tax Administration Agency. In addition, before the official start of the period, the possibility of obtaining the reference number, consulting the available tax information and downloading the data necessary to prepare the declaration will be enabled.
Personalized assistance will be possible through two main means. Between May 6 and June 30, the Tax Agency will be able to prepare declarations by telephone, for which it will be necessary to request an appointment between April 29 and June 27. In-person attention in offices will be provided between June 1 and 30, with prior appointment available from May 29 to June 27. In both cases, the deadline to submit declarations with results to be entered and direct debit will end on June 25.
Regarding the means of payment, the tax fee may be paid by direct debit, debit to account, Complete Reference Number (NRC), credit or debit card, instant transfers through electronic payment platforms (such as Bizum) or by means of a deposit document for payment at collaborating entities.
Who has to file the 2025 declaration
Taxpayers who have received income from work greater than 22,000 euros per year from a single payer, or 15,876 euros from two or more payers must submit the personal income tax return. All people who have been registered at some point during the year as self-employed workers, as well as holders of the minimum vital income and members of their cohabitation unit, will also have the obligation to pay taxes.
On the contrary, beneficiaries of unemployment benefits will not be required to submit the declaration, as long as the Congress of Deputies ratifies the royal decree-law on pension revaluation that includes this measure.
Some data from the last campaign
According to the latest data from the Tax Agency, in the campaign corresponding to the 2024 financial year, 13,094 million euros were returned to 15.6 million taxpayers. At the end of the year, 24.7 million declarations had been submitted, 2.4% more than the previous year, of which 65% were returned. In addition, more than 47,000 corrective declarations were registered, which made it possible to avoid subsequent verifications and the possible imposition of sanctions.