2025 Income Tax Campaign
Campaign Start: April 8, 2026
Highlighted procedures
Do you have questions about your income tax return?
Using the Virtual Income Tax Assistant, you can ask your questions about this tax and the most common questions during the Income Tax campaign, and they will be answered in a personalized way.
Additionally, if you need more information, you can access the Income Informer, which will allow you to select from different options until you find the answer you're looking for, or you can access the chat service staffed by specialists from the Comprehensive Digital Administration. 
Information
Electronic identification
Find out how to access digital admin procedures: Cl@ve, reference number, electronic certificate, electronic DNI, etc.
Income Tax Campaign Calendar
Check the calendar to find out the main dates of the 2025 Income Tax campaign
Help preparing your Income Tax return
We outline the different support services we offer to help you manage your 2025 tax return.
Appointment to prepare your tax return
From the April 29 for telephone assistance and from the May 29 for assistance in OFFICES
Regulatory changes
We inform you of the main new features of the 2025 Income Tax Campaign
Deduction for purchasing electric vehicles and installing charging points
Find out how you can deduct from your Income Tax the amounts paid for the purchase of plug-in electric and fuel cell vehicles and for the installation of charging points.
Deductions for energy efficiency
Find out how you can deduct the amounts paid for this type of work from your Income Tax Return
Minimum vital income
We inform you about everything related to the Minimum Vital Income
Reduction for income from artistic activities obtained in an exceptional manner
Learn how this reduction applies to Income Tax 2025 for an employee or through an economic activity
Amendment to a previously filed 2025 Income Tax return
Learn how to modify an already filed income tax return.
Assistance in small municipalities
We inform you about the assistance service for preparing your Income Tax return in small municipalities
Information for people over 65 years of age
We inform you about the support services available for the Income Tax campaign and the specific regulations for Personal Income Tax (IRPF) in 2025 for people over 65 years of age.
Mutualists: refund requests
Learn how DT2 applies to Income Tax 2025 and how to request a refund for Personal Income Tax 2019 to 2022 and previous non-prescribed years
Tax information on DANA aid
Find out if you need to include the aid you received in your tax return.
Wealth Tax
Access all the information and procedures to complete and submit your Wealth Tax return for the 2025 financial year
Help
- Ley 35/2006, de 28 de noviembre,
del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio
- Real Decreto 439/2007, de 30 de marzo,
por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero.
- Orden HAC/277/2026, de 25 de marzo,
por la que se aprueban los modelos de declaración del Impuesto sobre la Renta de las Personas Físicas y del Impuesto sobre el Patrimonio, ejercicio 2025, se determinan el lugar, forma y plazos de presentación de los mismos, se establecen los procedimientos de obtención, modificación, confirmación y presentación del borrador de declaración del Impuesto sobre la Renta de las Personas Físicas y se determinan las condiciones generales y el procedimiento para la presentación de ambos por medios electrónicos.
- Orden HAC/1347/2024, de 28 de noviembre,
por la que se desarrollan para el año 2025 el método de estimación objetiva del Impuesto sobre la Renta de las Personas Físicas y el régimen especial simplificado del Impuesto sobre el Valor Añadido.