The 2025 Income Tax return campaign starts on April 8, 2026. From that day on, the Tax Agency allows you to file the return online through its electronic headquarters. The deadline extends until June 30, 2026, although there is a key intermediate date that should not be lost sight of: those who have to pay and want to direct deposit the income into a bank account have a different deadline.
The complete calendar of the 2025 Income Tax return
The Tax Agency has published the official dates of the Income and Wealth 2025 campaign. These are the three presentation windows according to the channel:
- Online: from April 8 to June 30, 2026. It is the channel with the longest period and the only one available from the first day of the campaign. It is accessed through the electronic headquarters of the AEAT with a digital certificate, electronic DNI or Cl@ve PIN.
- By telephone: from May 6 to June 30, 2026. The Tax Agency prepares the declaration by telephone by appointment. Appointment requests can be made from April 29 to June 29.
- In person: from June 1 to June 30, 2026. The Tax Agency is open at its offices by appointment. The appointment request for in-person care opens on May 29 and closes on June 29.
The deadline if the result is to be paid by direct debit
If the declaration is to be entered and you want to pay through direct debit, the deadline does not arrive until June 30. The deadline to submit the declaration with this payment method is June 25, 2026. After that date, the result to be entered will continue to be possible, but other forms of payment will have to be used: bank card, Bizum or direct deposit at the collaborating entity.
How to make an appointment to make the Income Tax by phone or in person
To be attended to by the Tax Agency, both by telephone and in person, it is mandatory to request an appointment. It can be ordered in two ways:
- Online, through the electronic headquarters of the AEAT.
- By phone, calling the following numbers:
- Automatic telephone: 91 535 73 26 or 901 12 12 24
- Income appointment service: 91 553 00 71 or 901 22 33 44
Appointments for telephone service can be requested from April 29. The appointment for in-person care, starting May 29. Both the telephone and in-person appointments close on June 29.
Who is obliged to file the Income Tax return
Not everyone has to file the return. Article 96 of Law 35/2006 on Personal Income Tax (available in this BOE) establishes the thresholds from which there is an obligation to declare:
- 22,000 euros per year in income from work when there is only one payer, or when the second and subsequent payers do not collectively exceed 1,500 euros.
- 15,876 euros annually when the income from work comes from more than one payer and the second one exceeds 1,500 euros, when compensatory pensions are received from the spouse, when the payer is not obliged to withhold or when the income is subject to a fixed withholding rate.
- 1,600 euros of capital gains or capital gains with retention.
- 1,000 euros from all income from work, capital or economic activities.
There is an important exception: self-employed workers registered with the RETA or the Special Maritime Regime are obliged to declare in any case, regardless of their income.
Those who do not exceed these thresholds can still file the declaration if they get a refund or if they are entitled to deductions that they want to apply.
The tax data is now available on the electronic headquarters of the AEAT
Before the submission period opens, the Tax Agency makes the tax data for the 2025 financial year available to taxpayers. This year they have been available since March 18, 2026, more than three weeks before the campaign starts.
The tax data gathers the information that the AEAT already has about the taxpayer: income from work with the details of each payer and the withholdings made, interest and balances in bank accounts, property owned, income from movable capital, capital gains and losses and applicable deductions. They can be consulted and downloaded from the AEAT electronic headquarters with a digital certificate, electronic DNI, Cl@ve or reference number.
Reviewing the tax data before confirming the draft is a recommended step because the information from the AEAT is not always complete: income from economic activities may be missing, rents not declared by the landlord or capital gains not automatically collected. Confirming the draft without checking this data can lead to an incorrect declaration that, if you return more or pay less, entails a complementary settlement with surcharges.