Spanish income tax return 2025–2026: dates, updates and how to file

Income tax campaign 2025: key dates

The income tax return campaign for the 2025 fiscal year runs from April to June 2026. These are the dates you cannot miss:

Important: If your return shows tax owed and you want to pay by direct debit, you must file before 25 June. If you file between 26 and 30 June with tax owed, you must pay immediately.

Who has to file a return?

Not everyone is required to file. The general thresholds for 2026 are:

Employment income:

• Single employer: required if you earn more than €22,000 gross annually
• Two or more employers: required if the total exceeds €15,000 and the second employer pays more than €1,500
• Pensioners receiving a non-contributory minimum supplement: always required

Capital income:

• Required if you exceed €1,600 in capital income from movable assets or capital gains subject to withholding

Other situations:

• Anyone who wants to claim a refund even if not required to file
• Self-employed workers with economic activity: always required
• Owners of rented property: always required

Key tax changes for the 2025 tax year

1. Updated personal and family minimum

The personal minimum (exemption on the general taxable base) has been updated for 2025:

• General personal minimum: €5,790 (no significant change)
• Minimum for dependants: First improvement in thresholds for families with dependent children under 25

2. Rental deduction (national)

The national deduction for renting your main residence was removed for contracts signed after 2015. However, some contracts signed before that date may still benefit. Check your situation in the draft return.

Autonomous communities maintain their own rental deductions, which can be more generous. Review the regional deductions for your area.

3. Family minimum for children: improvements

For large families and single-parent families, the family minimum thresholds have been slightly improved, reducing the tax burden in middle brackets.

4. Extended maternity deduction

The maternity deduction (€1,200 per year per child under 3) has been maintained and extended to unemployed mothers receiving unemployment benefit, not only employed women.

How to file your return step by step

Step 1: Access Renta WEB

The AEAT's official tool for filing is Renta WEB, available at agenciatributaria.gob.es. No software installation is required.

Available identification methods:

• Reference number (issued by the AEAT using your previous year's data)
• Cl@ve PIN or Cl@ve Permanente
• FNMT digital certificate
• DNIe

Step 2: Review the draft return

The AEAT pre-fills many items automatically: employment withholdings, rental withholdings, bank interest, dividends, self-employment contributions, etc. However, you must check:

• That all employers and the correct withholdings are shown
• Capital income (rentals, dividends)
• Capital gains or losses (shares, property sales)
• Regional deductions that do not appear automatically

Step 3: Add missing data

The draft does NOT automatically include:

• Donations to NGOs (you need the charity's receipt)
• Mortgage deduction for loans taken out before 2013 (if eligible)
• Deductible expenses for business activities (self-employed)
• Pension plans if not shown correctly

Step 4: Confirm or amend and file

Once reviewed, if the draft is correct you can confirm it directly. If you have made changes, select "Submit return". You will receive a confirmation number as proof of filing.

What if the return shows tax owed?

If your return shows tax owed, you have several options:

• Direct debit: File before 25 June and the amount will be debited from your account on 30 June
• Pay on filing: By card or transfer when submitting
• Instalment payment: You can pay 60% in June and the remaining 40% in November with no surcharge, by selecting the corresponding option in Renta WEB

Main residence investment deduction

If you bought your main home before 1 January 2013, you can deduct up to 15% of the amounts invested (mortgage + linked insurance) with a maximum base of €9,040 per year.

This deduction was abolished for purchases after that date, but a transitional regime applies for those who were already claiming it.

Requirements:

• You must have claimed the deduction in a return filed before 2013
• The property must still be your main residence
• The mortgage must still be in force

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Have questions about your income tax return? The GovEasy Assistant can guide you on deductions and help you prepare the necessary documentation.