The campaign begins on April 8 and extends until June 30, 2026.
It can be submitted:
- online from the start
- by phone from May 6
- in person from June 1
Previous appointments open days before in each modality.
The best-known limit: 22,000 euros per year
The general rule is clear. You are not obliged to file the declaration if you earn up to 22,000 gross euros per year with a single payer and do not have other relevant income.
This is the most common case and affects the majority of workers. This limit is also maintained if you have several payers, provided that the amount received from the second and subsequent ones does not exceed 1,500 euros in total.
When the limit drops to 14,000 euros
The limit drops to 14,000 euros if any of these situations occur:
- You have more than one payer and the second pays more than 1,500 euros
- You receive compensatory pensions
- You collect non-exempt annuities for alimony
- The payer does not apply withholding
- You have income with a fixed withholding rate
This is one of the most common errors. There are people who earn less than 22,000 euros and even so are obliged to declare.
Other income that can oblige you to declare
The salary is not the only thing that counts. Also influence:
- Bank interest or dividends
- Capital gains
- Prizes or investments
If these incomes exceed 1,600 euros annually, they can oblige you to file the declaration.
In addition, other incomes such as public aid or real estate imputations have a combined limit of 1,000 euros.
Who does not have to declare
People with the following are not obliged:
- Total income less than 1,000 euros per year
- Capital losses less than 500 euros
They are infrequent cases, but they exist.
Who must always declare
There are situations where the obligation is automatic. Beneficiaries of the minimum vital income must file the declaration in all cases, even if they have not had relevant income. Those who want to apply deductions or tax benefits must also do so.
The most common mistake: thinking that everything depends on the salary
It's not enough to look at the salary. It is necessary to take into account:
- Number of payers
- Aid received
- Additional income
- Personal situation
This makes many people believe that they are not obligated when they are.
Is it advisable to make the declaration even if you are not obliged?
In many cases, yes. If you have been withheld too much during the year, the declaration may result in a refund. Not doing it by thinking it is not mandatory can imply losing money.