The 2025 Income campaign ended on June 30, but for many taxpayers, the process is still not over. Those who submitted a declaration with a refund result can continue waiting for the Tax Agency to deposit the money.
That the refund has not arrived yet does not necessarily mean that there is a problem. The Tax Agency has a legal deadline to make the refund or, if applicable, to initiate the corresponding checks. The important question is to know the status of the file and when the right to collect interest begins to generate.
How to check if the Tax Agency has your refund pending
The simplest way to check is to enter the Tax Agency's Electronic Headquarters and access the 2025 Income file through the Renta WEB processing service.
The taxpayer can identify themselves with an electronic certificate or electronic ID, Cl@ve, reference number of the declaration, or through the eIDAS system for citizens of the European Union. Once inside, you need to check the section "Processing Status".
The Tax Agency may show different messages depending on the status of the file. Among them are:
- “Your declaration is being processed.”
- “Your declaration is being checked.”
- “Your declaration has been processed by the Tax Management bodies, estimating the refund requested by you as compliant.”
- Once the checks are completed, the date on which the refund will be issued may also appear.
Therefore, continuing to see the declaration as "in processing" does not imply that the refund has been rejected. It simply means that the file has not yet concluded.
How long does the Tax Agency have to refund the money?
The Tax Agency has six months to make the refund, counted from the end of the deadline for submitting declarations. If the taxpayer submitted the declaration late, the count of the six months begins from the date they submitted the declaration.
In the 2025 Income campaign, the general deadline ended on June 30, 2026. Therefore, for declarations submitted on time, the Tax Agency has until the end of December to make the refund or initiate the corresponding actions.
This means that in August the legal deadline has still not expired, even if the taxpayer has been waiting for several weeks.
In fact, the Tax Agency had already paid on June 1 more than 8.27 million in refunds, for an amount of 5.710 billion euros, corresponding to the 2025 Income campaign. At that time, it had paid 75.5% of the refund requests and 61% of the requested amounts.
When does the Treasury have to pay interest?
Here is the date that is especially of interest to those who are still waiting.
If six months pass without the Treasury having ordered the payment for a reason attributable to the Administration, the Tax Agency must pay late interest without the taxpayer having to request it.
The interest begins to accrue from the day after the expiration of that six-month period until the date on which the payment is ordered. It is calculated on the amount of the refund that ultimately corresponds, which may match the initially requested amount or be different if the Treasury conducts a verification.
For a 2025 Income declaration submitted on time, the calendar is as follows:
| Date | What happens |
|---|---|
| June 30, 2026 | The campaign ends |
| December 30, 2026 | The six-month period expires |
| December 31, 2026 | Interest begins to accrue if the refund is still pending for a reason attributable to the Treasury |
| Until payment | Interest accrual continues |
The exact date may vary when the declaration was submitted late: in that case, the six months are counted from the submission date.
How much does the Treasury pay in interest?
The late tax interest rate for 2026 is 4.0625%. The Tax Agency maintains this rate as long as a new General State Budget Law establishing another does not come into force.
This does not mean that the Treasury will pay 4.0625% on the full refund as if it were an annual interest from the first day. It only applies to the period that begins once the legal six-month period has passed, and is calculated until the date on which the payment is ordered.
For example, if a refund finally recognized is 1,000 euros and there is a delay attributable to the Administration of 30 days once the legal period has passed, the corresponding interest would be approximately 3.34 euros, taking the 4.0625% annual rate as a reference.
Interest is paid ex officio
The taxpayer does not have to submit a specific request to claim that interest when the stipulated conditions are met.
The Tax Agency itself indicates that, after six months without payment being ordered due to reasons attributable to the Administration, interest is paid automatically.
This is important because the right to interest does not depend on whether the taxpayer submits a claim to activate it.
And what if the Tax Agency is checking the declaration?
That the Tax Agency is checking a declaration does not automatically mean that interest must be added from the moment the six-month period ends.
The rule establishes that interest accrues when payment has not been ordered due to reasons attributable to the Administration. Furthermore, the amount on which it is calculated will be the one that the Tax Agency ultimately determines.
Therefore, if the file changes from "it is being processed" to "it is being checked," it is advisable to review the progress of the file and wait for the corresponding resolution.
What to do if the refund is still pending?
The first thing is to check the file in Renta WEB and review the message that appears in "Processing Status." The Tax Agency specifically recommends using this service to know the status of the refund.
It is also advisable to check that the bank account indicated to receive the refund is correct. In general, the Tax Agency makes the deposit by transferring to the taxpayer's account that appears in the declaration.
If six months have not yet passed since the end of the campaign, there is no delay that automatically generates interest. For those who submitted the Renta 2025 on time, that date will not arrive until the end of December.