The Income and Wealth Campaign for the 2025 fiscal year will begin this Wednesday, April 8, with the possibility of filing declarations via the Internet, according to the taxpayer's calendar of the Tax Agency reported by Europa Press.
The Tax Agency has already enabled for taxpayers their tax data and other relevant information so that they can go ahead with the preliminary procedures for filing the return. Likewise, the new service to obtain the reference number for 2025 is operational, valid for processing all services related to the Campaign (and also those from previous years).
The campaign will start just after Holy Week. On April 8, the period for submitting declarations electronically will open and will remain active until June 30, 2026, the date on which the submission period concludes.
As of April 8, 2026, taxpayers will be able to access the draft Personal Income Tax return by electronic means, through the draft/return processing service available on the electronic headquarters of the State Tax Administration Agency.
Between May 6 and June 30, 2026, the Tax Agency will offer the preparation of the tax return by phone (the prior appointment can be requested from April 29 to June 27).
From June 1 to 30, the Tax Agency will attend in person in its offices to prepare the declarations of the taxpayers (with appointment request from May 29 to June 27).
It is worth remembering that the deadline to submit declarations with a payable result and with bank direct debit ends on June 25.
Regarding payment methods, the payment of the fee can be made by direct debit, debit to account, Complete Reference Number (NRC), credit or debit card in a secure e-commerce environment, as well as by instant transfers through secure payment platforms (such as Bizum). It is also possible to pay the amount using a printed payment document, which allows payment to be made at a collaborating entity within the established deadline.
Who must file the declaration
In the 2025 Income Tax Campaign, taxpayers with employment income exceeding 22,000 euros from a single payer, or 15,876 euros when there are two or more payers, will be obliged to declare.
Likewise, all natural persons who, at any time during the fiscal year, have been registered as self-employed workers in the Special Regime for Self-Employed Workers or Autónomos, or in the Special Social Security Regime for Seafarers, must file a declaration.
Also are obliged to declare the holders of the minimum vital income and all members of the cohabitation unit.
On the contrary, recipients of unemployment benefits are finally exempt from the obligation to file the IRPF declaration, after the validation in Congress of the royal decree-law on pension revaluation, which incorporates this measure.
Balance of the 2024 campaign
According to the latest data released by the Tax Agency at the beginning of the year, in the Income Tax Campaign corresponding to 2024, 13,094 million euros were returned to 15,611,000 taxpayers. As of December 30, 97.5% of the requested refunds had been completed in number and 95.5% of the required amounts had been paid.
At the close of the fiscal year, 24,720,000 declarations had been registered, which represents an increase of 2.4% compared to the previous year on the same dates. Of these, 65%, that is, 16 million, resulted in a refund.
As part of that campaign, more than 47,000 amending tax returns were filed by taxpayers who modified their self-assessment following the letter sent by the Agency, thus avoiding a possible subsequent verification, the generation of interest, and the eventual imposition of penalties.
Updates on the Income Tax Campaign
Between the 2025 and 2026 income tax campaigns, the catalog of tax benefits approved by the autonomous communities has been updated, while the state framework has barely undergone changes.
In particular, the 2025 Income and Wealth Campaign incorporates changes for the self-employed, for capital gains derived from prizes, exchange-traded funds (ETFs) and Variable Capital Investment Companies (sicavs), as well as a new deduction aimed at the lowest incomes.
Among the novelties of the declaration model, Aedaf's tax advisors highlight, among others, the inclusion of a box in the "Rectifying self-assessments" section to request that a self-assessment previously submitted be considered not submitted due to no obligation to declare. Likewise, new boxes are created to reflect the new reduction applicable to income from artistic activities obtained exceptionally.
Another relevant improvement in Renta WEB is related to the notification system for settlements in which ascendants or descendants appear with incomes between 1,800 and 8,000 euros. For the first time, the system will check whether or not they are obliged to declare, with the aim of avoiding future settlements due to errors or the need to submit corrective self-assessments.
In addition, the program itself automatically calculates the minimum yield of leases to family members, a task that until now fell on the taxpayer.
Changes are also introduced for the self-employed in the 2025 personal income tax (IRPF) declaration: two new boxes are added to record the regularization of contributions under direct estimation; the detail for declarations under modules for the agricultural sector and other activities is expanded, and specific boxes are incorporated to reduce the repayment of subsidies in these cases.
Another of the novelties affects capital gains from prizes, ETFs and Sicav: two boxes are created to declare capital gains from prizes, differentiating if they have advertising purposes (box 0360) or not (box 0361).
A new section is also incorporated to record the capital gains generated by exchange-traded funds (ETFs) and Sicav, in addition to facilitating the automatic transfer of information related to said gains.
The last bracket of the "rate applicable to the taxable savings base in the IRPF" has been modified, which affects returns on movable capital (interest, dividends, etc.) and capital gains (sale of shares, funds, cryptocurrencies or real estate) integrated into the savings base.
In this way, the maximum state marginal rate, applicable to the part of the taxable base that exceeds 300,000 euros, goes from 14% to 15%. In the case of taxpayers with habitual residence abroad, the maximum marginal rate on the savings taxable base increases to 30% (compared to the previous 28%).
Finally, tax incentives aimed at investment in sustainability (electric vehicles, works to improve energy efficiency, etc.) are maintained, and a new deduction for the lowest incomes is incorporated, with the aim of compensating for the impact that the rise in the Minimum Interprofessional Wage, set at 16,576 euros, may have on their disposable income.