Next April 8, the deadline opens to submit the 2025 Income Tax Return. As always, this new campaign to carry out the IRPF declaration brings a few new features that have to do, mainly, with new deductions, exemptions and changes in the highest brackets of the savings scale.
In Demócrata we detail all the updates of the 2025 Income Tax and the dates on which you must submit your return, both if you do it directly, and if you prefer the Tax Agency to prepare it for you.
Deduction of 340 euros for the lowest incomes
The Interprofessional Minimum Wage rose in 2025 to 16,576 gross euros annually, a figure higher than the exempt minimum: 15,876 euros. The Ministry of Finance decided to maintain that minimum, but, in Law 5/2025, a provision was included that established a deduction of 340 euros for incomes equal to or less than 16,576 euros.
For incomes between 16,576 and 18,276 euros annually: 340 euros are deducted less the result of multiplying by 0.2 the difference between the gross employment income and 16,576 euros annually.
The requirements to access the deduction are to have income below 18,276 euros annually, and not to have income not derived from work exceeding 6,500 euros.
Higher taxation in the highest brackets of the savings scale
The savings scale, also known as "the cheap tax base", includes income such as returns on movable capital and capital gains or losses.
This type of returns have a different taxation in the Personal Income Tax (IRPF), so that the rates range from 19% to 30% starting this year (in the previous campaign the maximum marginal rate on the savings base was 28%).
Rate applicable to the savings base in 2025:
- From zero 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 onwards: 30%
Deduction for energy rehabilitation works
Works to improve energy efficiency in homes, garage spaces and storage rooms will have a 60% deduction.
Deduction for purchase of electric vehicle and installation of charging points
The deduction for the acquisition of “plug-in” electric and fuel cell vehicles, as well as for the installation of charging points, will be 15%.
Disaster aid exemption
Aid for personal damages in the so-called "Areas seriously affected by a Civil Protection Emergency", that is, the territory affected as a consequence of forest fires and other civil protection emergencies that occurred between June 23 and August 25, 2025, are exempt from Personal Income Tax.
Also exempt are aids for those affected by DANA.
Renta Web Open
Renta WEB Open is a version of Renta WEB that functions as a simulator. It does not require taxpayer identification, it does not validate the declarant's NIF and it does not need to have tax data; from the data you enter, you will be able to simulate your personal income tax return.
Dates of the Income Tax Return 2025
- April 8 to June 30, 2026: online submission of Income and Wealth tax returns 2025.
- May 6 to June 30, 2026: the Tax Agency will be able to prepare your Income tax return 2025 by phone (appointment request from April 29 to June 29).
- June 1 to June 30, 2026: the Tax Agency will be able to prepare your Income tax return 2025 in person at its offices (appointment request from May 29 to June 29).