Campaign Deadlines and Online Filing
The 2025 campaign for filing personal income tax and property tax returns officially begins on April 8, immediately following the Easter holiday. Taxpayers will have until June 30, 2026, to submit their returns through dedicated online channels provided by the State Tax Administration Agency (AEAT).
Accessing Draft Returns and Tax Data
Starting April 8, taxpayers can access their draft tax returns and income data via the Draft/Return Processing Service on the AEAT’s electronic platform. To view this information, identification is required through one of the following methods:
- Cl@ve Móvil authentication,
- an electronic ID card,
- or the reference number from the previous year’s tax return.
If the previous return number is unavailable, it can be retrieved online using the taxpayer’s ID document number. The draft return not only displays tax data but also provides a preliminary preview indicating whether the return will result in a refund or payment before final submission.
Telephone and In-Person Assistance
- Between May 6 and June 30, 2026, the Tax Agency offers telephone assistance to prepare returns. Appointments for this service can be scheduled from April 29 to June 27.
- From June 1 to June 30, 2025, taxpayers may also receive in-person assistance at AEAT offices, with appointments available from May 29 to June 27.
Note that the deadline for filing returns that require payment is June 25, 2026.
Who Is Required to File a Return?
Tax returns must be filed by:
- Individuals earning employment income exceeding €22,000 from a single payer, or over €15,876 from multiple payers;
- All persons registered as self-employed under the Special Social Security Regime at any point during the tax year;
- Recipients of the minimum living income and their family members.
Unemployment benefit recipients will generally be exempt from filing a personal income tax return, contingent on the ratification of the Royal Decree-Law on pension revaluation by the Congress of Deputies, which includes this exemption.
Minimum Wage Reform and Deduction Calculations
This year’s tax campaign introduces an exemption for individuals earning the minimum wage (SMI), who will not be subject to income tax. However, SMI earners who have had IRPF withheld from their salaries are encouraged to file returns for 2025 and 2026, as they may be eligible for refunds.
The 2025 tax reform exempts SMI earners from taxation and introduces a gradual deduction system for those earning up to €18,276 annually. This measure prevents a sudden loss of benefits, known as the “cliff effect,” for taxpayers earning slightly above the minimum wage.
The deduction is set at €340 per year for incomes below the 2025 minimum wage of €16,576 and decreases progressively as income approaches €18,276. The formula for those earning between these amounts is:
deduction = €340 – 0.2 × (income – €16,576)
For example, a taxpayer earning €17,200 annually has an income difference of €624 from the SMI. Multiplying €624 by 0.2 equals €124.8, which is subtracted from €340, resulting in a deduction of €215.2.
Key Tax Deductions
Significant deductions available include:
- Housing-related expenses such as rent, certain property purchases, energy-efficient renovations, and rural housing;
- Contributions to pension plans;
- Purchases of electric vehicles;
- Donations to non-profit organizations;
- Offsetting losses on financial investments;
- Family-related circumstances, including maternity, disability, and large family status.
Additionally, each autonomous community offers specific regional deductions, so taxpayers should review both national and regional regulations when filing.
Payment Methods
Tax payments can be made through various methods, including:
- Direct debit from a bank account,
- Account charge,
- Using a complete reference number (NRC),
- Credit or debit card payments,
- Instant transfers via secure e-commerce platforms such as Bizum.
Alternatively, taxpayers may opt to print a payment document and submit it at a collaborating financial institution within the established deadline.