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Practical Guide to Income Tax 2025. Part 1.

Tax Management

2025 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 8th to June 30th, 2026.

If payment is made by direct debit, the deadline is June 25, 2026.

Draft statement

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the fiscal year (from work, movable or immovable capital, from economic activities, capital gains and losses, as well as income imputations), can obtain the draft of the declaration through the Draft or Declaration Processing Service (Renta WEB), after providing, where applicable, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

  • The mechanism for obtaining the reference number to access the draft and/or tax data remains in place, through the Tax Agency's electronic office, using the draft or declaration processing service. To do this, you must enter the Tax Identification Number (NIF) of the taxpayer(s), the issue or expiry date of their National Identity Document (DNI), and the amount in the box. [0505] from the statement of IRPFABBR corresponding to the 2024 tax year, "General taxable base", unless it is a taxpayer who did not file a tax return in the immediately preceding year, in which case an international Spanish bank account code (IBAN) must be provided in which he appears as the holder as of December 31, 2025.

  • As in previous years, you will also be able to access the draft or tax data through the Draft or Declaration Processing Service on the Tax Agency's website. https://sede.agenciatributaria.gob.es, using recognized electronic certificates and the Mobile Cl@ve system, and through the mobile application.

Presentation of the declarations of IRPFABBR 2025

  • Through the Draft or Declaration Processing Service, the taxpayer can prepare his/her tax return.PIT with the Renta WEB product and proceed to submit it electronically via the Internet, at the Tax Agency's Electronic Office, by telephone, at the Tax Agency offices, requesting an appointment, as well as at the offices authorized by the Autonomous Communities, cities with a Statute of Autonomy and Local Entities for confirmation of the draft declaration; If the declaration is to be paid, the taxpayer may direct debit the payment or, failing that, obtain a payment letter at the time of filing that will allow him to pay the resulting amount.

  • As in previous campaigns, through the State Tax Administration Agency's Draft or Declaration Processing Service, you can obtain a document for submission to the collaborating entity. You must print it and go to a financial institution to make the payment.

Rent WEB and Model:

  • As a result of the introduction of the new reduction applicable to the income from artistic activities obtained in an exceptional manner, with effect from 1 January 2025, by section Four of the Seventh Final Provision of Law 7/2024, of 20 December, new boxes are included to record the aforementioned reduction both in the section on employment income and in the section on income from economic activities under the direct estimation regime.

    Furthermore, in the latter, new boxes have been incorporated to facilitate its completion in case of regularization of the contribution of the fees to the Special Regime of Self-Employed Workers or Self-Employed Workers, in accordance with the provisions of article 308 of Royal Legislative Decree 8/2015, of October 30.

  • In the section on capital gains and losses, the following modifications have been made:

    • To facilitate the determination of the obligation to declare, a distinction is made between prizes subject to and not subject to withholding, both in the case of capital gains derived from games without advertising purposes and capital gains derived from prizes of games with advertising purposes.

    • In order to improve the completion of the purchase and sale transactions of shares or stocks of listed funds and indexed variable capital investment companies referred to in article 75.3.j) of the Personal Income Tax Regulations, a new specific section is created for the completion of these transactions.

  • Furthermore, the section relating to the Reserve for investments in the Canary Islands incorporates the fifteenth Additional Provision of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, introduced by Law 6/2025, of July 28, for the regulation of investments in assets related to housing rental activity in the Canary Islands.

  • Also included in the section on determining the resulting self-assessment fee is the new deduction for obtaining income from work as a result of the introduction of the sixty-first Additional Provision of Law 35/2006 by the third Final Provision of Law 5/2025, of July 24.

  • Finally, in order to continue advancing in taxpayer assistance and in improving tax management, a new box is introduced for the case in which the corrective self-assessment has the sole purpose of requesting that the previous self-assessment be considered as not filed because there is no obligation to declare for Personal Income Tax.

Payment

  • If the statement of the PIT is to be paid, the taxpayer can, simultaneously with the filing of the declaration, direct debit the payment, make the immediate electronic payment, after obtaining the complete Reference Number (NRC), or obtain an income document that allows him to make the payment in a collaborating entity.. AND, from 2024, through instant transfers made through secure e-commerce platforms (BIZUM) and credit or debit card, under secure e-commerce conditions. 

  • The possibility remains Direct debit of payment to accounts opened with a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area), as a consequence of the modification made by the Order HFP/387/2023, of April 18, which modifies the Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of the payment of certain debts through the credit entities that provide the service of collaboration in the collection management of the State Tax Administration Agency. 

  • Payment split : Taxpayers may divide, without interest or surcharge, the amount of the tax debt resulting from their declaration of the PIT, in two parts: The first, 60 percent of its amount, at the time of filing the declaration, and the second, the remaining 40 percent, until November 5, 2026, inclusive.

    Failure to pay the first fraction, i.e. 60% of the amount of the tax debt resulting from the self-assessment, on time determines the start of the enforcement period for the entire amount to be paid resulting from the self-assessment.

    Taxpayers who arrange for direct debit of the first installment may arrange for direct debit of the second installment until November 2, 2026, and if they do not arrange for direct debit of the first installment, they may arrange for direct debit of the second installment until June 30, 2026.

    In the case of taxpayers who, when splitting the payment, do not wish to have the second installment paid by direct debit in a collaborating entity, they must make the payment of said installment by November 5, 2026, inclusive, using form 102.