Spanish Income Tax (IRPF) 2026: complete guide

Key dates for the 2026 campaign

The income tax campaign for the 2025 tax year opens on 2 April 2026 and closes on 30 June 2026.

Who must file?

You are required to file if:

• You received salary income over €22,000 from one employer (or €15,876 if you had two or more employers)
• You made capital gains over €1,600
• You earned rental income over €1,000
• You are self-employed and received income from economic activities

Main changes in 2026

• Extended maternity deduction: increased to €1,400 per child
• New electric vehicle deduction: up to 15% of purchase cost
• Higher minimum exemption for low earners: raised to €16,825

How to file your return

Step 1: Access your tax data

Log into the Tax Agency (AEAT) portal using Cl@ve, digital certificate or electronic DNI. Your pre-filled tax data will be available from 2 April.

Step 2: Review the draft return

The AEAT provides a draft return (Renta WEB). Check all the data: salary, mortgage, regional deductions, etc.

Step 3: Confirm or amend

If the draft is correct, confirm it. If you need to make changes, edit and submit.

Common deductions

• Mortgage (primary residence purchased before 2013): up to 15% of instalments paid
• Pension plan contributions: up to €1,500/year
• Donations to non-profit organisations: 80% of first €150, 40% above that
• Regional deductions: vary by autonomous community (e.g. Catalonia has specific deductions)

Result of your return

If the result is a refund, the AEAT will credit the amount to your bank account — usually within 6 months.

If you owe tax, you can pay by direct debit up to 25 June, or in two instalments (60% by 30 June and 40% by 5 November).

---

GovEasy helps you review your tax data and identify deductions you might be missing.