The Income and Wealth Campaign corresponding to the 2025 fiscal year will begin this Wednesday, April 8, with the opening of the period to submit declarations online, according to the taxpayer's calendar of the Tax Agency reported by Europa Press.
Start of the campaign and key deadlines
The Tax Agency has already enabled access to tax data and other relevant information so that taxpayers can prepare their declaration. Likewise, the service to obtain the reference number is available, which allows managing all the procedures of the campaign.
The online submission period will be extended from April 8 to June 30, 2026. From the first day, taxpayers will be able to access the draft income tax return through the Renta WEB service.
Starting from May 6, the Agency will offer the preparation of the declaration by phone —with prior appointment from April 29—, while between June 1 and 30 it can be done in person at offices, by prior appointment request from May 29.
The deadline to file declarations with a result to pay by direct debit will end on June 25.
Available payment methods
The payment of the fee can be made by direct debit, charge to account, Complete Reference Number (NRC), credit or debit card, as well as through instant transfers on secure payment platforms, such as Bizum. It can also be paid by means of a deposit document in collaborating entities.
Who are obliged to declare
Taxpayers with employment income exceeding 22,000 euros from a single payer or 15,876 euros when there are two or more payers.
Also will be obliged the self-employed workers, the beneficiaries of the minimum vital income and the members of their cohabitation unit.
On the contrary, recipients of unemployment benefits are finally exempt after the approval of the decree on the revaluation of pensions.
Results of the previous campaign
According to the latest data from the Tax Agency, in the 2024 Income Tax Campaign 13,094 million euros were returned to more than 15.6 million taxpayers.
In total, 24.7 million declarations were filed, 2.4% more than the previous year, of which 65% resulted in a refund.
Furthermore, more than 47,000 taxpayers filed amended returns after receiving communications from the Agency, thus avoiding possible penalties or surcharges.
Main novelties of the Income 2025
The campaign introduces relevant changes, especially in the autonomous scope, with an update of tax benefits, while the state framework remains stable.
Among the novelties stand out:
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New boxes for rectifying self-assessments, which allow cancelling declarations when there is no obligation to declare.
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Improvements in the notification system for taxpayers with ascendants or descendants with incomes between 1,800 and 8,000 euros.
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Automatic calculation of the minimum yield in rentals to family members.
For the self-employed, new boxes are incorporated for regularization of contributions and a greater breakdown in direct estimation and modules.
Changes are also introduced in the declaration of capital gains, with new boxes for prizes, ETFs and SICAVs, as well as a specific section for these assets.
Tax changes and new deductions
The maximum savings bracket in personal income tax is modified, raising the state rate from 14% to 15% for bases exceeding 300,000 euros, while for taxpayers abroad it rises to 30%.
Tax incentives linked to sustainability are maintained and a new deduction for low incomes is incorporated, aimed at compensating the impact of the minimum wage increase.