2024 Income Tax Campaign

• Online filing begins today, and the first refunds will be paid within 48 hours. A campaign in which 24,868,000 returns are expected, 68% of which are due for a refund amounting to €14.908 billion.

• Income tax returns can be paid for the first time using 'Bizum', and card payments are now available to any entity.

• Preventive notices are incorporated into the tax data document on sales of goods and services provided through online platforms.

• The 'We Call You' plan will start on May 6, with appointment requests starting on April 29, maintaining a capacity that last year allowed the submission of 1,128,000 declarations.

• Appointment requests for telephone and in-person assistance will be offered on the Agency's e-Office and app in a more visual and user-friendly format.

April 2, 2025 The Tax Agency opens today the deadline for filing online the Personal Income Tax return for 2024 (IRPF 2024). Refunds, as usual, will begin in just 48 hours, next Friday. This year's Income Tax Campaign highlights the launch of a new service, called "Direct Income Tax," to facilitate the electronic filing of simple tax returns, in which taxpayers do not need to make changes to the Income Tax Web draft provided by the Agency. The potential use of 'Renta Directa' is around 4,470,000 taxpayers.

This year, 24,868,000 tax returns are expected to be filed, a 3.1% increase, of which 17,069,000, or more than 68%, are expected to qualify for a refund, totaling an estimated €14.908 billion.

For their part, taxpayers with tax returns due (an estimated 6,066,000 returns totaling €19.093 billion) will be able to set up direct debits and make their first payments at the end of the campaign, as in previous years. Also, as a new feature, they can opt for instant payment via Bizum or with a bank card from any institution, regardless of the payment method.

Campaign calendar

The filing deadline for both tax returns and refunds is June 30th, while the deadline for tax returns with direct debit is June 25th. Telephone assistance for preparing and filing tax returns ('We'll Call You' plan) will begin on May 6, with appointment requests starting April 29, and in-person assistance at offices will begin on June 2, with appointment requests starting May 29. Personalized assistance, by telephone and in offices, will continue to have the support of regional governments and city councils.

The main support services have been available in advance (obtaining a reference number for filing since March 12, and downloading and viewing tax data since March 19, as well as updating the app for the campaign and the initial informational content, both on the Electronic Office and in the app itself).

Thanks to this advance service, more than 1.6 million taxpayers have already accessed their tax information, and more than 1.8 million have obtained the reference number for managing and filing their tax returns. This gives them the opportunity to prepare ahead of time and be able to file from day one, thus also speeding up any applicable refunds.

'Direct Income': instant filing for simple 'rentals'

The new "Renta Directa" service for electronic tax returns will be offered to a pre-selected group. These are taxpayers who only have tax information automatically transferred to their tax return this year. Generally, they filed their tax return last year without modifying the draft, and who are unlikely to modify it this year either. This could include people who only receive income from salaries or pensions, or most beneficiaries of the Minimum Living Income.

For these taxpayers, the Agency offers a service that allows for the same agility of filing through the mobile app, but adapted for clearer viewing on large screens, with a comfortable user experience, concise information, and dynamic and very quick management of the filing process.

The new service is designed for taxpayers who do not need to make any changes to the draft provided by the Agency. However, as with the app, they can make any changes they deem appropriate using the traditional "Renta Web" service and file it there, or save the session to file later using "Renta Directa."

Improvements in personalized assistance

During this campaign, the Tax Agency has also incorporated a series of improvements to taxpayer assistance. Thus, for telephone and in-person appointment requests, the service available on the Electronic Office and the app has been updated, with a clearer and more convenient display for selecting the service channel and choosing between the different available dates.

In addition, navigation becomes more usable, with more concise and organized information. The service also includes the ability to filter offices by postal code and informs taxpayers of the first available appointment.

Furthermore, this year the financial limits for the assistance profile for preparing and filing the tax return have been expanded, raising the gross limit for employment income to €80,000 and the limit for personal capital to €20,000, thus adapting the assistance profile to the upward trend in these incomes over the years. These new limits apply to both telephone and in-person support.

This campaign also modifies the pilot plan implemented last year for preparing and filing tax returns via video call in small towns. Assistance for people over 65 will be extended to all taxpayers with tax domiciles in the town who meet the general profile for personalized assistance.

The special plan will begin on May 6, with appointment requests starting April 29, similar to the national "We'll Call You" telephone assistance plan. It will reach residents of 90 municipalities (some also covering residents of 13 additional municipalities, for a total of 103).  

For the selection of these municipalities (the list of localities will be accessible on the Agency's electronic headquarters) it has been taken as a reference that, in general, they are towns with less than 3,000 inhabitants that do not have an AEAT, CCAA or city council centre that provides assistance services during the campaign.

In these municipalities, and thanks to the collaboration and technical resources provided by the city councils, citizens who make an appointment will be assisted by Tax Agency staff via video assistance. They will receive the same personalized attention as any other taxpayer, but at the facilities provided by their city council, eliminating the need to travel to the nearest regular service center.

With this special plan, which will be disseminated through posters and brochures in the municipalities included in the plan, and through letters to potential beneficiaries, the Tax Agency aims to offer another alternative to advance a citizen assistance model that combines all types of customer service, depending on each service and availability at any given time.

'Renta Web' and the 'app'

At the same time, taxpayers will be able to benefit from new adaptations to "Renta Web" for specific situations, such as improvements in the incorporation of property income to avoid errors in filing.

Certain developments have also been included in the app to further facilitate the use of this powerful assistance tool. In addition to filing the tax return itself, it also makes it easier to obtain and renew the reference number, view tax information, and receive push messages with relevant information. It also allows you to modify tax allocation and IBAN codes, check tax information from previous campaigns, cancel previously scheduled appointments, and check the status of any refunds.

The app can be used on different devices (mobiles and tablets) without limitation, and supports up to 20 identified users, each with their own reference number, which allows the preparation and presentation of declarations for family members and friends, as well as the calculation of the most favorable option between individual and joint declarations, and the display of the different declaration results on the same screen. Please note that, in order to access personalized services such as filing tax returns, for security reasons, the terminal will need to have a screen lock system activated.

New features in the Income Tax 'virtual assistant'

Likewise, taxpayers will benefit this year from new usability improvements to the Income Tax virtual assistant, which resolves taxpayer queries using natural language. Guided assistance has been established to provide personalized information on the regional deductions to which taxpayers may be entitled, and direct access has been created from the tax information document to the most in-demand content in the wizard.

In any case, if the virtual assistant's responses do not contain all the required information, the taxpayer can access the Income Tax 'Informador' (Income Informer), which contains all the tax information structured into content blocks, or connect via chat with specialists from the Comprehensive Digital Administration (ADI)—from 9 a.m. to 7 p.m.—thus obtaining personalized assistance for any unresolved issues.

'Callback' Scheme

In this campaign, the "We'll Call You" plan for filing tax returns by telephone will maintain the capacity and schedule of recent years, given the positive results of this approach, which last year enabled the filing of 1,128,000 tax returns and remained the primary means of providing personalized taxpayer assistance.

This way, taxpayers who require personalized assistance once again have a powerful alternative to in-person assistance in offices, allowing them to speed up the filing process and, therefore, any refund that may be due.

Once the taxpayer makes an appointment (it is recommended to request it online or through the automatic service at 91 535 73 26, or at 901 12 12 24) and chooses morning or afternoon hours, the system suggests a day and time at which they will receive the call from the Tax Agency. In order to speed up the service, it is highly advisable that the taxpayer has the information and documentation necessary to file the return available when the Agency calls.

Preventive notices and 'warnings' to avoid errors

This year's campaign, on the other hand, will continue to advance voluntary compliance through preventive notices to taxpayers to avoid errors and omissions that could later lead to a potential adjustment by the Agency.

A three-phase prevention scheme is consolidated. Initially, in addition to the usual notices included in tax information documents, this year a message is added to taxpayers who have sold goods, provided services, or rented real estate or vehicles through online platforms.

It should be noted that the information provided comes from third-party information returns and international exchanges between tax authorities. This is partial information and is neither exhaustive nor conclusive, so there may be cases of taxpayers who must declare these incomes and do not receive the message because the Agency does not have the information to do so at the moment, and there may also be taxpayers who receive the message, but have not experienced a change in assets (the usual case is that of platforms for the sale of second-hand goods), nor have they carried out an economic activity for which they must pay tax under IRPF .

There is a second phase of preventive care that is new this year. Typically, just before filing a return, taxpayers receive other notifications that generally aim to point out any possible oversights or omissions. This year, "warnings" are also being introduced at this time. These are messages for specific cases in which the taxpayer has entered seemingly inconsistent information, which could lead to subsequent verification.

The third phase was already a novelty last year.  Throughout the campaign, notices are sent by letter (as well as on 'Renta Web' and the 'app') to taxpayers who have filed their return modifying the information provided by the Agency, so that they can assess whether or not they should file a supplementary return adapting to the information contained in the AEAT databases .

If the taxpayer believes their return was correct, they logically do not need to amend it. However, if they believe they made some kind of error or omission, they are given the option to preemptively correct it, thus avoiding a possible subsequent audit by the Agency, the accrual of interest, and the imposition of potential penalties.

Taxpayers who are not obliged to file a tax return

Generally speaking, taxpayers with incomes exclusively from employment are not obliged to file tax returns until an amount of 22,000 euros a year. However, this limit is lowered if the income relates to more than one taxpayer (with exceptions), and when the taxpayer is not obliged to make a withholding or when the income is subject to a fixed withholding tax rate. In such cases, the limit has been raised to 15,876 euros per year.

Both limits are still valid for not being required to file a tax return if the taxpayer has the following income instead of or in addition to them:

• Dividends, interest payment or capital gains subject to withholdings with a joint ceiling of 1,600 euros.

• Attributed income from property, income from full untaxed returns on investment capital obtained from Treasury bonds and grants for purchasing protected or affordable housing, and other capital gains deriving from public aids, with a joint limit of 1,000 euros per year.

Like last year, taxpayers will not be obligated who have income from wages, capital and financial activities, as well as capital gains (grants, prizes and others), with a joint limit of €1,000, along with equity losses less than €500.

On the other hand, beneficiaries of the Minimum Vital Income must file a declaration, in accordance with the regulations established by the IMV , as well as self-employed workers registered with the RETA or the Special Regime for Sea Workers, in accordance with the regulations approving the new contribution regime for the self-employed.

Review of personal and economic data

It is always advisable to review the pre-populated tax return offered by the Tax Agency. Through 'Renta Web' the information will be as up-to-date as possible but, in any case, the Agency may not have all the data relevant to the declaration, data that the taxpayer may have to incorporate into the draft declaration.

Details such as the following should be checked carefully:

• Autonomous community deductions

• Properties and their land registry reference numbers

• Personal and family circumstances (if they changed in 2024)

• Property leasings

• Transfers

• Contributions to pension plans

• Union fees

• Perceptions of subsidies and other aid

• Deductions for family and maternity

• Deduction for investment in primary residence

How to get 'Key' and reference number?

The reference number and 'Code' continue to be, along with the certificate and the electronic DNI , the access systems to 'Renta Web' and other Income Campaign services, such as the consultation of tax data and the status of the refund processing.

Obtaining a 'Key' requires two steps: a one-time prior registration and a subsequent request each time the taxpayer needs it. Pre-registration can be completed online, following the instructions in the letter that the Agency will send to those who request it through the option offered in the " with Clave" section of the website. It is also possible to pre-register at the Agency's offices. Once registered in the system, when the taxpayer wishes to carry out a procedure, they can request an access PIN using the link available in the procedure itself, or from the ‘app’.

In turn, to obtain the reference number, the NIF , box 505 of the 2023 Income Tax Return and the validity date of DNI itself will be requested. Those who did not file returns in the previous fiscal year, or whose 2023 Income Tax return box was zero, will be asked to provide the last digits of a bank account code instead of box 505.

Methods of filing the return.

There are various methods of filing the return, depending on whether the result is payment or refund and whether or not payment is by direct debit. Direct debit means you can file your tax return until June 25, but payment will not be made until June 30, the last day of the tax return campaign. Direct debit does not prevent payment from being split into two instalments (the second on November 5).

Also for the declarations to be paid, if desired, the declaration can be submitted with a request for deferral, selecting the option 'Acknowledgement of debt with request for deferral', within other payment methods, and requesting it through the 'Process debt' link that will appear in the window in which the submitted declaration is displayed.

• Non-face-to-face methods ## (no need to go to an office), until June 30 (June 25 for direct debit payments):

FILING METHODS	Cases in which you can use this method
AEAT headquarters, 'Income Tax Campaign 2024' section https://sede.agenciatributaria.gob.es	ALL
'App' (mobiles and tablets)	Payment (by direct debit) or refund
'We Call You' Plan (application from April 29)	To be returned and deposited (direct debit or Bizum)

• In-person routes, from June 2 – May 6 for the assistance plan in small municipalities – to June 30 (June 25 if payment is made by direct debit):

FILING METHODS	Cases in which you can use this method
At the offices of the AEAT In offices of CCAA and local entities that collaborate	To be returned and deposited (direct debit or Bizum)
In the offices of the collaborating financial entities	To enter (without domicile)

Wealth Tax Declaration

In the current campaign the Wealth Tax declaration is still obligatory for taxpayers who are required to pay tax (after the relevant deductions and allowances have been applied) and for those who are not required to pay tax, but have property and rights whose value is greater than two million euros. The tax return is filed online.

Under state law, the minimum amount exempt stands at 700,000 euros and the primary residence is exempt up to 300,000 euros, although both limits may vary according to the autonomous region. All those taxpayers that are liable to declare a Wealth Capital return must do so via the Internet, using the Clave PIN, reference number or by using an e-DNI or e-certificate.

The deadline for submission begins today and runs through June 30 (June 25 for direct debit payments). In the case of declarations to be paid without direct debit, it is necessary to first make the payment (by direct debit) at a financial institution and obtain the payment receipt number provided by the institution itself (Complete Reference Number, NRC). Payment can also be made with Bizum or a bank card.

Main information and assistance services

• Internet : https://sede.agenciatributaria.gob.es and 'app'

  (provides information and transactions and is always available).

• Phone We'll Call You' plan request (starting April 29):

  91 535 73 26 and 901 12 12 24 (automatic service, 24 hours)

  91 553 00 71 and 901 22 33 44 (operator, 9 a.m. to 7 p.m., Mon-Fri)

• Telephone application for the small municipalities plan (from April 29):

  91 553 00 71 and 901 22 33 44 (operator, 9 a.m. to 7 p.m., Mon-Fri)

• Telephone Rental Information (to resolve doubts):

  91 554 87 70 and 901 33 55 33

  (operator, 9am-7pm, MF)