{"id":1208302,"date":"2026-02-27T21:17:01","date_gmt":"2026-02-27T18:17:01","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=1208302"},"modified":"2026-02-28T21:32:39","modified_gmt":"2026-02-28T18:32:39","slug":"tax-return-filing-for-2025-starts-april-8","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/en\/articles\/news\/tax-return-filing-for-2025-starts-april-8","title":{"rendered":"Filing 2025 tax returns in Spain will start on April 8"},"content":{"rendered":"<p><\/p>\n<h2>Campaign deadlines and online filing<\/h2>\n<p>The annual campaign for paying personal income tax and <a href=\"https:\/\/alegria-realestate.com\/en\/articles\/ibi-tax-in-spain\">property tax<\/a> for 2025 will start on April 8, when the deadline for filing returns online opens. In particular, the campaign will begin right after Easter and will run until June 30, 2026. During this period, taxpayers will be able to meet their obligations through dedicated telematic channels.<\/p>\n<h2>Access to the draft return and tax data<\/h2>\n<p>From April 8, taxpayers will be able to access the draft return and their income tax data through the Draft\/Return Processing Service, available on the electronic website of the State Tax Administration Agency (AEAT). To view this information, you must identify yourself on the Tax Agency website using:<\/p>\n<ul>\n<li>Cl@ve M\u00f3vil,<\/li>\n<li>an electronic ID card<\/li>\n<li>or the number of the previous return.<\/li>\n<\/ul>\n<p>If you do not have this number, it can be easily obtained online by entering the ID document number. The draft allows you not only to view tax data, but also to check whether the income tax return results in a refund or a payment, using a preliminary results preview before final submission.<\/p>\n<h2>Assistance by phone and in offices<\/h2>\n<ul>\n<li>From May 6 to June 30, 2026, the Tax Agency can prepare the taxpayer\u2019s return by phone (appointments will be available from April 29 to June 27).<\/li>\n<li>From June 1 to June 30, 2025, it will be able to prepare taxpayers\u2019 returns in person at its offices (appointments from May 29 to June 27).<\/li>\n<\/ul>\n<p>However, it should be borne in mind that the filing deadline for returns resulting in a payment ends on June 25.<\/p>\n<h2>Who must file a return<\/h2>\n<p>Returns must be filed by:<\/p>\n<ul>\n<li>people who received employment income of more than \u20ac22,000 from one payer, or \u20ac15,876 from two or more payers;<\/li>\n<li>all individuals who, at any time during the tax period, were registered as self-employed under the Special Social Security Regime;<\/li>\n<li>people receiving the minimum living income, and their family members.<\/li>\n<\/ul>\n<p>On the other hand, unemployment benefit recipients ultimately will not be required to file a personal income tax return, provided that the Congress of Deputies ratifies, as planned, the Royal Decree-Law on pension revaluation, which also includes this measure.<\/p>\n<h2>SMI, the reform, and deduction calculation<\/h2>\n<p>As part of this year\u2019s income tax campaign, the minimum wage (SMI) will be exempt from paying it. In this regard, SMI recipients are advised to file a tax return for this and the next year if personal income tax (IRPF) is withheld from their salary, since in some cases they will be entitled to a refund of these amounts.<\/p>\n<p>In 2025, the Ministry of Finance approved a tax reform exempting those who earn the SMI from taxation. In turn, it also provides gradual deductions for those earning less than \u20ac18,276 per year to avoid the so-called \u201ccliff effect,\u201d and so that citizens who earn slightly more than the SMI are not adversely affected by a tax increase.<\/p>\n<p>The income tax deduction is \u20ac340 per year when income is below the 2025 minimum wage (\u20ac16,576), and it gradually decreases as the salary approaches \u20ac18,276. For those whose employment income exceeds the SMI but is below \u20ac18,276 per year, from these \u20ac340 is deducted the result of multiplying by 0.2 the difference between employment income and \u20ac16,576: deduction = \u20ac340 &#8211; 0.2 x (income &#8211; \u20ac16,576).<\/p>\n<p>For example, if a taxpayer earns \u20ac17,200 per year, the difference from the SMI is \u20ac624. Multiplying this amount by 0.2 (634 euros x 0.2 = 124.8 euros) and subtracting it from \u20ac340 gives a deduction of \u20ac215.2 in the income tax return.<\/p>\n<h2>Most significant deductions<\/h2>\n<p>Among the most significant deductions are:<\/p>\n<ul>\n<li>housing-related costs (<a href=\"https:\/\/alegria-realestate.com\/en\/services\/rent\">rent<\/a> or <a href=\"https:\/\/alegria-realestate.com\/en\/service\/buying-property-in-spain-as-a-foreigner\">purchase<\/a> in certain cases, energy renovation, or rural housing);<\/li>\n<li>contributions to pension plans;<\/li>\n<li>purchase of electric vehicles;<\/li>\n<li>donations to non-profit organizations;<\/li>\n<li>offsetting losses on financial products;<\/li>\n<li>and family circumstances \u2013 such as maternity, disability, and large families.<\/li>\n<\/ul>\n<p>In addition, each autonomous community has specific deductions, so when filing it is advisable to familiarize yourself with both state and regional rules.<\/p>\n<h2>Payment methods<\/h2>\n<p>As for payment methods, it can be made via:<\/p>\n<ul>\n<li>direct debit,<\/li>\n<li>account charge,<\/li>\n<li>complete reference number (NRC),<\/li>\n<li>credit or debit card<\/li>\n<li>and instant transfers carried out through secure e-commerce platforms (for example, Bizum).<\/li>\n<\/ul>\n<p>Payment can also be made using a payment document, which must be printed and presented at a collaborating institution within the \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0439 \u0441\u0440\u043e\u043a.<\/p>\n<ul>\n<li><a href=\"https:\/\/alegria-realestate.com\/en\/articles\/all-about-taxes-in-spain-in-2025\">All About Taxes in Spain in 2025<\/a><\/li>\n<li><a href=\"https:\/\/alegria-realestate.com\/en\/articles\/ibi-tax-in-spain\">IBI Tax in Spain<\/a><\/li>\n<li><a href=\"https:\/\/alegria-realestate.com\/en\/sale\">Property catalogue in Spain<\/a><\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Campaign deadlines and online filing The annual campaign for\u2026<\/p>\n","protected":false},"author":34,"featured_media":1208304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,961],"tags":[],"class_list":["post-1208302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-taxes-and-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax return filing for 2025 starts on April 8<\/title>\n<meta name=\"description\" content=\"The annual personal income tax (IRPF) and wealth tax campaign for 2025 starts on April 8 and runs until June 30, 2026: online filing, phone and in-office assistance, who must file, deductions, and payment methods.\" \/>\n<meta name=\"robots\" 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