Several months (and many things) have passed since that December 24, 2025 in which a decree-law was published in the Official State Gazette (BOE) that, among other things, reversed the obligation to file the IRPF declaration for beneficiaries of unemployment benefits. The 2026 Income Tax Campaign is already here and it is worth reminding people who are in this situation that they do not have to file the Declaration.
This obligation had already been postponed in the Income Tax Return of the previous year, but, finally, it was decided to definitively suppress it. This measure, reported by the Government at the time, would have incorporated more than 2.5 million new taxpayers to the IRPF. The Executive then admitted that maintaining this requirement not only entailed an administrative burden, but could also imply that many taxpayers would have to self-assess and pay a tax quota that, under normal conditions, they would not be liable to pay.
Income Tax Return: dates and main novelties
On April 8, the 2026 Income Tax Campaign officially begins, which will run until June 30. This year, the filing of the Personal Income Tax brings several relevant novelties, especially regarding deductions, exemptions and changes in the highest brackets of the savings scale, which will affect taxpayers with capital or patrimonial income.
Democrat details the most important changes of the Income 2026 and explains the key dates to file the Declaration, whether you opt to prepare it directly or if you prefer the Tax Agency to do it through the service Renta Web.
Deduction of 340 euros for low incomes
The Interprofessional Minimum Wage (SMI) in 2025 has been set at 16,576 gross euros annually, a figure that exceeds the exempt minimum, set at 15,876 euros. To compensate for this increase, Law 5/2025 establishes a deduction of 340 euros for people with incomes equal to or less than 16,576 euros.
For those who receive between 16,576 and 18,276 euros, the deduction will be 340 euros minus the result of multiplying by 0.2 the difference between the full employment income and 16,576 euros.
The requirements to benefit from this deduction are:
- To have work income lower than 18,276 euros annually.
- Not to exceed 6,500 euros of income not derived from work.
Changes in the taxation of the savings scale
The savings scale, which taxes returns on movable capital and capital gains or losses, presents this year an increase in tax rates. While in the previous campaign the maximum marginal rate was 28%, in 2025 it rises to 30% for the highest incomes.
Rates applicable to the savings base:
- From 0 to 6,000 euros: 19%.
- From 6,000 to 50,000 euros: 21%.
- From 50,000 to 200,000 euros: 23%.
- From 200,000 to 300,000 euros: 27%.
- From 300,000 euros onwards: 30%.
Deduction for energy rehabilitation works
The 60% deduction is maintained for works that improve energy efficiency in homes, garage spaces, and storage rooms.
Deduction for electric vehicle and installation of charging points
The acquisition of “plug-in” electric vehicles or fuel cell vehicles and the installation of charging points will have a 15% deduction.
Exemption of aid for disasters
They are exempt from IRPF in the 2026 Income Tax the aid received for personal damages in Areas seriously affected by a Civil Protection Emergency, as a consequence of forest fires or other emergencies occurred between June 23 and August 25, 2025.
Likewise, aid to people affected by the DANA will also be exempt.