The Tax Agency has already published its fiscal calendar for the Income Tax return campaign for 2026, and as usual the two big questions we ask ourselves are when can I submit the draft online, by phone or in person and know if the return will be payable or refundable. This year the Income campaign begins on April 8 and will last until June 30.
The Tax Agency now publishes the dates, since this January 30 the fourth period of withholdings for both workers and professionals ended, as well as the quarterly declaration of companies, rents or the quarterly declaration of withholdings of income from movable capital, the personal income tax settlement (in direct estimation and in taxation by modules) among others.
When does the 2025 Income Tax return begin?
The 2025 Income Tax campaign to present Form 100 (the annual personal income tax return) will begin on April 8, with the draft being able to be presented and confirmed online, and will end on June 30, 2026. This is the schedule to present the draft according to the media:
- The deadlines to submit and confirm the draft online will begin from April 8 to June 30. This can be obtained through Renta Web or the official App.
- The deadlines for the declaration by telephone will be from May 6 to June 30, 2026. To be attended it is necessary to make an appointment, which can be requested from April 29 to June 29.
- The deadlines to submit the declaration in person at the Tax Agency offices will be from June 1 to June 30, 2026. Likewise, it is necessary to request an appointment to be attended, whose application period will begin from May 29 to June 29.
To make an appointment and be assisted by telephone or at the offices of the State Tax Administration Agency (AEAT), it will be necessary to call 91 535 73 26 or 901 12 12 24, which is the automatic telephone number, or the Income Tax appointment numbers 91 553 00 71 or 901 22 33 44, as explained by the company itself. Tax Agency website.
Income tax return calendar when you leave to enter
June 25, 2026 is the date the Tax Agency will collect from taxpayers whose declaration is “payable” (that is, you have to pay money to the Treasury) and who have decided that the money will be collected directly from the bank account by direct debit. In the event that you go out to return, or pay by other means (such as bank deposit or NRC), this special deadline does not affect and you can wait until the campaign closes.
If you want to split the payment, the first charge, which will be 60%, will be made on June 25 and the second installment will be November 5, 2026. This deadline must be met, since otherwise, the Tax Agency may charge interest and even apply penalties.
Finally, if the declaration is “returnable”, the Treasury has a margin of six months from the end of the official submission period to make the payment. If they take longer than that time, they will be required to include late payment interest.
News in the income tax return
In this new Income 2025 campaign, those taxpayers whose earned income exceeds 22,000 euros must submit the declaration if they come from a single payer. If you have two or more payers, the limit to be obliged to declare is 15,876 euros per year, a figure that adjusts to the current Interprofessional Minimum Wage. Of course, this obligation remains for all those who have been registered as self-employed during the fiscal year.
One of the big news for this year 2026 is that the universal obligation to declare for beneficiaries of unemployment benefits or subsidies has been eliminated. With the entry into force of Royal Decree-Law 16/2025if you collect unemployment, you no longer have to present the Income tax for that reason alone; Now you will only have to do so if you exceed the general income thresholds mentioned above. Now, the beneficiaries of the Minimum Living Income must continue to present the declaration, since for them the obligation to present the draft continues to be maintained so as not to lose the right to their benefit.
On the other hand, the Treasury continues to facilitate the procedures and, for this year, the possibility of paying the result of your declaration through Bizum or with a bank card is consolidated. It is a measure that seeks to simplify the process and help all taxpayers be up to date with their tax obligations in the most comfortable way possible.