The Income and Wealth Campaign for the 2025 fiscal year will begin this Wednesday, April 8, with the start of filing declarations electronically, according to the taxpayer's calendar of the Tax Agency collected by Europa Press.
The Tax Agency has already enabled for taxpayers their tax data and various additional information so that they can go advancing the prior procedures to the declaration. Likewise, the service to obtain the 2025 reference number is operational, which allows managing all the services of the Campaign, as well as those of previous years.
After Holy Week, on April 8, the period to submit declarations via the internet will open, which will remain available until June 30, 2026, the date on which the campaign concludes.
From April 8, 2026, taxpayers will have access to the draft Personal Income Tax return by electronic means, using 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 declaration by phone, prior appointment request between April 29 and June 27.
From June 1 to 30, taxpayers will be able to go to the offices of the Tax Agency for their declaration to be prepared for them in person, with a prior appointment that can be requested from May 29 to June 27.
It is worth remembering that the deadline to submit declarations with a payment due via bank direct debit ends on June 25.
Regarding payment methods, the tax payment can be made by direct debit, account debit, Complete Reference Number (NRC), credit or debit card in a secure e-commerce environment, as well as through instant transfers via secure payment platforms (for example, Bizum). It is also possible to pay using a printed payment document to make the payment at a collaborating entity within the established period.
Who has to file the declaration
In the 2025 Income Tax Campaign, taxpayers who have received employment income exceeding 22,000 euros from a single payer, or more than 15,876 euros when there are two or more payers, must file a tax return.
All natural persons who, at any time of 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, are equally obliged to declare.
Also, the recipients of the minimum vital income and the members of the cohabitation unit must file a declaration for this tax.
On the contrary, recipients of unemployment benefits are finally exempt from the obligation to file the personal income tax return, after the validation in Congress of the royal decree-law on pension revaluation which incorporates this measure.
Results of the Income Tax Campaign 2024
According to the latest data released by the Tax Agency at the beginning of the year, in the 2024 Income Tax Campaign, 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 claimed amounts had been paid.
At the close of the fiscal year, 24,720,000 declarations had been registered, 2.4% more than on the same dates of the previous year, of which 65%, 16 million, resulted in a refund.
In the framework of the campaign, more than 47,000 corrective declarations were filed by taxpayers who modified their self-assessment after receiving a letter from the Agency, thus avoiding possible subsequent checks, the accrual of interest, and eventual penalties.
News of the Income Tax Campaign 2025
Between the 2025 and 2026 campaigns, the catalog of tax benefits approved by the autonomous communities has been updated, while the state framework has barely varied.
The Income and Wealth Campaign 2025 introduces changes that affect the self-employed, 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 main novelties of the declaration model, Aedaf's tax advisors highlight, among others, the incorporation of a box in the "Rectifying self-assessments" section to request that a self-assessment previously submitted be considered as not submitted when there is no obligation to declare. In addition, new boxes are added to reflect the new reduction applicable to income from artistic activities obtained exceptionally.
Another relevant improvement of Renta WEB is related to the notification system for declarations in which ascendants or descendants appear with incomes between 1,800 and 8,000 euros. For the first time, the system will check whether these individuals are or are not obliged to declare, with the aim of avoiding subsequent settlements due to errors or the need to submit corrective self-assessments.
The program also now automatically calculates the minimum yield of leases to family members, a task that until now fell on the taxpayer.
In the case of the self-employed, the 2025 tax year IRPF declaration incorporates two new boxes to record the regularization of contributions under direct estimation, expands the breakdown for declarations under modules for the agricultural sector and the rest of activities, and includes specific boxes to reduce the refund of subsidies in these cases.
Regarding capital gains from prizes, ETFs and Sicavs, two new boxes are created to declare gains from prizes, differentiating if they have advertising purposes (box 0360) or not (box 0361).
Likewise, a specific section is added to declare capital gains from exchange-traded funds (ETFs) and Sicav, facilitating the automatic transfer of the corresponding data.
The last bracket of the "applicable rate to the taxable savings base in the Personal Income Tax" 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.
The maximum state marginal rate applicable to the part of the taxable savings base that exceeds 300,000 euros is raised from 14% to 15%. For taxpayers with habitual residence abroad, the maximum marginal rate on the savings base goes to 30%, compared to the previous 28%.
Additionally, tax incentives linked to investment in sustainability are maintained (such as the acquisition of electric vehicles or reforms to improve energy efficiency) and a new deduction for the lowest incomes is incorporated, aimed at compensating the impact that the rise in the Interprofessional Minimum Wage, set at 16,576 euros, may have on their disposable income.