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The Tax Agency has already returned €9.1 billion to more than 12.5 million taxpayers at the close of the Income Tax Campaign.

2024 Income Tax Campaign

  • To date, 78.9% of refunds and 66.5% of the requested amounts have been paid.

  • During the campaign, 24,570,000 tax returns were filed, of which more than 2,900,000 were submitted through the new 'Direct Income', telephone assistance, and the app.

  • Nearly 45,000 supplementary tax returns have been filed following the Tax Agency's preventive warning, thus avoiding subsequent audits, interest generation and possible penalties.

  • The Agency has offered the appointment request for telephone and in-person assistance in a more visual and user-friendly format, and has received more than 1,281,000 responses through digital assistance channels to facilitate the preparation of the declaration.

July 2, 2025.- The Tax Agency has already returned 9.1 billion euros to 12,577,000 taxpayers at the end of the 2024 Personal Income Tax (Personal Income Tax 2024) declaration campaign, with an increase in refunds of 0.7% in number and 5.8% in amount compared to the end of the previous year, such that, to date, 78.9% of the refunds requested in number and 66.5% of the amounts to be refunded that have been requested have been paid. At the end of the campaign, 24,570,000 tax returns had been filed, 2.3% more than last year, of which 15,932,000 resulted in refunds and 6,934,000 in payments.

2.9 million returns filed quickly

In terms of filing methods, the most notable are the more than 2.9 million tax returns filed using the most agile, travel-free methods (the new "Renta Directa" (Direct Income) method for instant filing of simple tax returns, the mobile app, and the "We'll Call You" telephone plan). However, the number of tax returns filed at tax offices has also increased, amid an expansion in the provision of in-person and telephone assistance, with a more visual and convenient appointment request system for users of these services.

In the case of 'Renta Directa,' more than 1,019,000 taxpayers have opted for this service, which offers the same agility in filing as the app, but is 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 launch of this alternative to traditional methods has not, however, prevented a new increase in filings using the app, proving that 'Renta Directa' is a complementary, rather than a substitute, service for many taxpayers. A total of 696,000 tax returns were filed via the mobile app, 7.6% more than last year. Of that total, 518,000 correspond to "one-click" submissions, and the rest are taxpayers whose application redirected them to the AEAT website to make some changes and who then returned to the application to complete their submission.

The "We'll Call You" plan has also maintained strong momentum, with 1,188,000 tax returns filed, 5.3% more than the previous year, and is once again the leading system for filing personalized assistance. And this despite the significant increase in tax office attendance, where 873,000 tax returns were filed, 5.1% more than last year. Together, telephone and in-person assistance total 2,061,000 returns, 5.2% more than the previous campaign, consolidating a dual system for people who require personalized assistance in preparing their returns, with or without going to a physical office.

1,281,000 responses through digital support channels

In any case, and as a complement to all the personalized assistance and information about the Campaign provided at the Agency's Headquarters, taxpayers have continued to use the individualized digital assistance channels. Together, the "Virtual Income Tax Assistant" and the "Informador" have provided 1,250,000 responses to taxpayer requests, 59% more than last year.

Taxpayers with more specific or complex questions were able to connect with specialists from the Comprehensive Digital Administration (ADI), who handled more than 31,700 chats. They also had access to the traditional telephone channel for resolving tax questions, which during the campaign handled more than 2,415,000 calls from different taxpayer profiles.

45,000 corrections after preventive warnings

During the campaign, and as part of a strategy of preventive assistance to taxpayers to avoid errors and omissions, this year the campaign of sending letters (in addition to notifications on Renta Web and in the app in the section on the processing status of the declaration) to taxpayers who filed their declaration modifying information provided by the Agency has been maintained, so that they can assess whether or not they should file a supplementary declaration adapted to the information available to the AEAT.

To date, 44,900 supplementary tax returns have been filed by taxpayers who have corrected their returns based on the letter sent by the Agency, thereby avoiding possible subsequent audits, the accrual of interest, and the potential imposition of penalties. If the taxpayer believes their return was correct, they obviously don't need to amend it. However, if they believe they made some kind of error or omission, they have the option of correcting it by filing a corrective return. The Renta Web system offers a proposal for correcting the return with the data already entered.

Wealth Tax

In parallel with the Income Tax Campaign, the Wealth Tax Campaign was also being held. Taxpayers with a taxable income (after applying the corresponding deductions and allowances) and those without a taxable income who last year had assets and rights valued at more than two million euros had to file their tax returns. At the end of the campaign, more than 226,000 asset declarations had been filed, and the amount to be paid had reached 2.133 billion euros.

Personal Income Tax 2024 (Data as of July 2)

Personal Income Tax 2023

Personal Income Tax 2024

% 2024/2023

NAVIGATION RENTA WEB

(nº. of taxpayers)

20,709,888

21,416,496

3.41%

Declarations presented

24,005,796

24,570,427

2.35%

Tax returns with taxes owed

6.193.009

6,934,803

11.98%

Amount (million €)

16,786,416

20,620,375

22.84%

Tax returns with application for refund

16,225,170

15,932,142

-1.81%

Amount (million €)

13,574,372

13,670,147

0.71%

Refunds Paid

12,495,102

12,577,526

0.66%

Amount (million €)

8,597,968

9,099,753

5.84%

Note:
The sum of declarations to be entered and refunds does not match the declarations submitted, since negative declarations and declarations waiving the refund are not included.

Declarations presented

PROVINCIAL

OFFICES

Total, tax returns filed

Personal Income Tax 2023

Total, tax returns filed

Personal Income Tax 2024

% Variation

Submitted 2024/2023

ALMERÍA

395.026

408,541

3.42%

CÁDIZ

458,443

470.475

2.62%

CÓRDOBA

407,597

416,914

2.29%

GRANADA

479,563

493,959

3.00%

HUELVA

282.122

289,956

2.78%

JAÉN

336.338

345,787

2.81%

MÁLAGA

842.317

867,269

2.96%

SEVILLA

970,923

996,678

2.65%

JEREZ

136,531

140,326

2.78%

CEUTA

36.110

36,998

2.46%

MELILLA

36.618

37,333

1.95%

ANDALUSIA

4,381,588

4,504,236

2.80%

HUESCA

129.375

132.117

2.12%

TERUEL

76,387

77,766

1.81%

ZARAGOZA

583.211

592,462

1.59%

ARAGÓN

788,973

802.345

1.69%

OVIEDO

370.199

380,894

2.89%

GIJÓN

194,429

199,270

2.49%

ASTURIAS

564,628

580.164

2.75%

BALEARIC ISLANDS

627,853

653,430

4.07%

BALEARIC ISLANDS

627,853

653,430

4.07%

LAS PALMAS

566.021

574.151

1.44%

STA. CRUZ DE TENERIFE

519.215

528.139

1.72%

CANARY ISLANDS

1,085,236

1,102,290

1.57%

CANTABRIA

319,774

329,744

3.12%

CANTABRIA

319,774

329,744

3.12%

ALBACETE

206.706

211,628

2.38%

CIUDAD REAL

244,175

250,611

2.64%

CUENCA

104.122

106,580

2.36%

GUADALAJARA

150,627

155,920

3.51%

TOLEDO

367,759

380,488

3.46%

CASTILLA-LA MANCHA

1,073,389

1,105,227

2.97%

ÁVILA  

84,828

86,592

2.08%

BURGOS

214,805

217,792

1.39%

LEÓN

255,386

258,768

1.32%

PALENCIA

92.460

93.411

1.03%

SALAMANCA

184,540

186,460

1.04%

SEGOVIA

87,347

88,437

1.25%

SORIA

54,369

54,932

1.04%

VALLADOLID

307.192

312.039

1.58%

ZAMORA

91,384

92.441

1.16%

CASTILE-LEÓN

1,372,311

1,390,872

1.35%

BARCELONA

3,115,848

3,199,821

2.70%

GIRONA

407,557

421,759

3.48%

LLEIDA

233,535

240,576

3.01%

TARRAGONA

430,897

445,654

3.42%

CATALONIA

4,187,837

4,307,810

2.86%

BADAJOZ

346,955

353,903

2.00%

CÁCERES

210.053

213,843

1.80%

EXTREMADURA

557.008

567,746

1.93%

LA CORUÑA

634,387

639,267

0.77%

LUGO

179,034

179,770

0.41%

OURENSE

162,706

162,907

0.12%

PONTEVEDRA

299,482

301,770

0.76%

VIGO

207,850

209.209

0.65%

GALICIA

1,483,459

1,492,923

0.64%

MADRID

3,888,319

3,964,269

1.95%

MADRID

3,888,319

3,964,269

1.95%

MURCIA

590,081

608.618

3.14%

CARTAGENA

167,606

172,726

3.05%

MURCIA

757,687

781,344

3.12%

NAVARRE

2,444

2.498

2.21%

NAVARRE

2,444

2.498

2.21%

ÁLAVA

794

879

10.71%

GUIPÚZCOA

1.191

1.115

-6.38%

VIZCAYA

1,906

2.012

5.56%

BASQUE COUNTRY

3.891

4.006

2.96%

LA RIOJA

187,906

192,655

2.53%

LA RIOJA

187,906

192,655

2.53%

ALICANTE

943,280

969.166

2.74%

CASTELLÓN

333,921

341,744

2.34%

VALENCIA

1,446,292

1,477,958

2.19%

VALENCIAN COMMUNITY

2,723,493

2,788,868

2.40%

NATIONAL TOTAL

24,005,796

24,570,427

2.35%

Refunds requested and paid (amounts in millions of euros)

PROVINCIAL

OFFICES

Requested (no.) IRPF 2024

Paid (No.)

Personal Income Tax 2024

% Paid/req.

Requested amount

Personal Income Tax 2024

Amount paid

Personal Income Tax 2024

% Paid/req.

ALMERÍA

284,678

230,588

81.00%

168,934

114,120

67.55%

CÁDIZ

312,554

250.203

80.05%

262,282

181,146

69.07%

CÓRDOBA

268,045

213.302

79.58%

179,450

118,201

65.87%

GRANADA

312,653

242,950

77.71%

227,182

147,369

64.87%

HUELVA

205.223

166,417

81.09%

133,434

91,956

68.91%

JAÉN

229,899

184,939

80.44%

142,734

97,073

68.01%

MÁLAGA

551.134

431,388

78.27%

420,482

273,705

65.09%

SEVILLA

667,538

531,727

79.65%

523,423

340,931

65.13%

JEREZ

95.282

77,646

81.49%

74,174

51,518

69.46%

CEUTA

24.619

19,971

81.12%

18,212

12,663

69.53%

MELILLA

24.935

20.275

81.31%

19,175

13,507

70.44%

ANDALUSIA

2,976,560

2,369,406

79.60%

2,169,483

1,442,188

66.48%

HUESCA

83,377

64.409

77.25%

61,708

40,443

65.54%

TERUEL

48.884

38,466

78.69%

35,509

24,059

67.76%

ZARAGOZA

381,694

307.198

80.48%

298,717

207,985

69.63%

ARAGÓN

513,955

410.073

79.79%

395,934

272,487

68.82%

OVIEDO

250,707

192,469

76.77%

255,249

167,224

65.51%

GIJÓN

127.409

99,571

78.15%

125,853

84,904

67.46%

ASTURIAS

378.116

292.040

77.24%

381,102

252,128

66.16%

BALEARIC ISLANDS

361,184

272,688

75.50%

308,981

191,376

61.94%

BALEARIC ISLANDS

361,184

272,688

75.50%

308,981

191,376

61.94%

LAS PALMAS

408.183

328.230

80.41%

340,040

228,209

67.11%

TENERIFE

373,437

298,398

79.91%

316,499

206,853

65.36%

CANARY ISLANDS

781,620

626.628

80.17%

656,538

435,063

66.27%

CANTABRIA

233,983

178,594

76.33%

212,281

140,140

66.02%

CANTABRIA

233,983

178,594

76.33%

212,281

140,140

66.02%

ALBACETE

135,682

104.409

76.95%

103,994

67,386

64.80%

CIUDAD REAL

160,478

125.438

78.17%

122,122

80,951

66.29%

CUENCA

72,380

55,282

76.38%

55,793

35,117

62.94%

GUADALAJARA

101,585

79.202

77.97%

90,183

60,189

66.74%

TOLEDO

243,324

189,412

77.84%

189,109

125,984

66.62%

C. -LA MANCHA

713,449

553,743

77.61%

561,201

369,628

65.86%

ÁVILA  

55,944

43.524

77.80%

42,151

27,121

64.34%

BURGOS

143,945

114.497

79.54%

125,347

83,782

66.84%

LEÓN

167,056

133,713

80.04%

134,536

92,318

68.62%

PALENCIA

60,877

49,399

81.15%

47,560

32,877

69.13%

SALAMANCA

117.191

93,789

80.03%

87,885

58,563

66.64%

SEGOVIA

56,320

44,716

79.40%

42,896

28,704

66.91%

SORIA

36,479

29.406

80.61%

27,259

18,362

67.36%

VALLADOLID

210,652

171,540

81.43%

174,565

122,115

69.95%

ZAMORA

59,384

47,451

79.91%

40,528

27,390

67.58%

C. and LEÓN

907,848

728.035

80.19%

722,728

491,233

67.97%

BARCELONA

1,728,886

1,331,713

77.03%

1,666,349

1,097,201

65.84%

GIRONA

226.286

169,927

75.09%

202,544

129,139

63.76%

LLEIDA

130,343

98.647

75.68%

104,628

66,600

63.65%

TARRAGONA

249,888

192.355

76.98%

224,598

148,386

66.07%

CATALONIA

2,335,403

1,792,642

76.76%

2,198,119

1,441,326

65.57%

BADAJOZ

224.163

181,238

80.85%

140,441

93,852

66.83%

CÁCERES

133,856

108.611

81.14%

84,060

57,571

68.49%

EXTREMADURA

358.019

289,849

80.96%

224,501

151,423

67.45%

LA CORUÑA

411.108

322,618

78.48%

321,874

213,021

66.18%

LUGO

113,745

89.378

78.58%

79,484

52,116

65.57%

OURENSE

95,714

75,088

78.45%

66,222

43,779

66.11%

PONTEVEDRA

197,549

154,241

78.08%

152,000

99,079

65.18%

VIGO

143,685

113,273

78.83%

120,118

80,256

66.81%

GALICIA

961.801

754,598

78.46%

739,699

488,251

66.01%

MADRID

2,887,751

2,326,318

80.56%

3,155,445

2,127,985

67.44%

MADRID

2,887,751

2,326,318

80.56%

3,155,445

2,127,985

67.44%

MURCIA

428,807

337,857

78.79%

334,486

220,095

65.80%

CARTAGENA

120,680

98.242

81.41%

100,918

70,450

69.81%

MURCIA

549,487

436,099

79.36%

435,405

290,545

66.73%

NAVARRE

1.629

1.226

75.26%

1,054

0.646

61.25%

NAVARRE

1.629

1.226

75.26%

1,054

0.646

61.25%

ÁLAVA

580

416

71.72%

0.390

0.193

49.54%

GUIPÚZCOA

689

502

72.86%

0.402

0.235

58.43%

VIZCAYA

1.263

894

70.78%

0.817

0.479

58.69%

BASQUE COUNTRY

2.532

1,812

71.56%

1,610

0.908

56.41%

LA RIOJA

134,676

105,584

78.40%

109,916

74,263

67.56%

LA RIOJA

134,676

105,584

78.40%

109,916

74,263

67.56%

ALICANTE

607,758

474,239

78.03%

436,638

287,251

65.79%

CASTELLÓN

234,710

185,752

79.14%

178,784

121,555

67.99%

VALENCIA

991,661

778,200

78.47%

780,727

521,358

66.78%

VALENCIAN COMMUNITY

1,834,129

1,438,191

78.41%

1,396,149

930,163

66.62%

NATIONAL TOTAL

15,932,142

12,577,526

78.94%

13,670,147

9,099,753

66.57%

Returns paid number and amount 2023/2024

(amounts in millions of euros)

PROVINCIAL

OFFICES

Paid (number) Personal Income Tax 2023

Paid (No.)

Personal Income Tax 2024

% Change 2024/2023

Amount Paid

Personal Income Tax 2023

Amount paid

Personal Income Tax 2024

% Var.

2024/2023

ALMERÍA

233,582

230,588

-1.28%

113,756

114,120

0.32%

CÁDIZ

248,831

250.203

0.55%

174,524

181,146

3.79%

CÓRDOBA

220.147

213.302

- 3.11%

120,470

118,201

-1.88%

GRANADA

243,065

242,950

-0.05%

144,126

147,369

2.25%

HUELVA

164,877

166,417

0.93%

89,399

91,956

2.86%

JAÉN

192.152

184,939

-3.75%

101,818

97,073

-4.66%

MÁLAGA

435,333

431,388

-0.91%

270,165

273,705

1.31%

SEVILLA

530,970

531,727

0.14%

334,091

340,931

2.05%

JEREZ

77,781

77,646

- 0.17%

50,526

51,518

1.96%

CEUTA

19,564

19,971

2.08%

12,429

12,663

1.88%

MELILLA

19.814

20.275

2.33%

12,737

13,507

6.04%

ANDALUSIA

2,386,116

2,369,406

-0.70%

1,424,040

1,442,188

1.27%

HUESCA

65.005

64.409

-0.92%

39,019

40,443

3.65%

TERUEL

38,816

38,466

-0.90%

22,452

24,059

7.16%

ZARAGOZA

309.132

307.198

-0.63%

198,651

207,985

4.70%

ARAGÓN

412,953

410.073

-0.70%

260,121

272,487

4.75%

OVIEDO

182.160

192,469

5.66%

146,226

167,224

14.36%

GIJÓN

92,816

99,571

7.28%

70,427

84,904

20.56%

ASTURIAS

274,976

292.040

6.21%

216,653

252,128

16.37%

BALEARIC ISLANDS

231,699

272,688

17.69%

162,655

191,376

17.66%

BALEARIC ISLANDS

231,699

272,688

17.69%

162,655

191,376

17.66%

LAS PALMAS

333,760

328.230

-1.66%

223,513

228,209

2.10%

TENERIFE

301.302

298,398

-0.96%

193,225

206,853

7.05%

CANARY ISLANDS

635,062

626.628

-1.33%

416,738

435,063

4.40%

CANTABRIA

157,076

178,594

13.70%

113,129

140,140

23.88%

CANTABRIA

157,076

178,594

13.70%

113,129

140,140

23.88%

ALBACETE

105,084

104.409

-0.64%

66,074

67,386

1.99%

CIUDAD REAL

126,842

125.438

-1.11%

80,199

80,951

0.94%

CUENCA

54,637

55,282

1.18%

33,381

35,117

5.20%

GUADALAJARA

77,890

79.202

1.68%

56,601

60,189

6.34%

TOLEDO

189,977

189,412

-0.30%

122,534

125,984

2.82%

C. -LA MANCHA

554,430

553,743

-0.12%

358,790

369,628

3.02%

ÁVILA  

44,594

43.524

-2.40%

26,933

27,121

0.70%

BURGOS

113,473

114.497

0.90%

79,164

83,782

5.83%

LEÓN

136.140

133,713

-1.78%

90,480

92,318

2.03%

PALENCIA

50,373

49,399

-1.93%

32,113

32,877

2.38%

SALAMANCA

95,804

93,789

-2.10%

56,923

58,563

2.88%

SEGOVIA

45,974

44,716

-2.74%

28,594

28,704

0.39%

SORIA

29.672

29.406

-0.90%

17,717

18,362

3.64%

VALLADOLID

171,961

171,540

- 0.24%

116,331

122,115

4.97%

ZAMORA

48,784

47,451

-2.73%

26,859

27,390

1.98%

C. and LEÓN

736,775

728.035

- 1.19%

475,112

491,233

3.39%

BARCELONA

1,302,505

1,331,713

2.24%

1,025,268

1,097,201

7.02%

GIRONA

169,249

169,927

0.40%

125,004

129,139

3.31%

LLEIDA

100,093

98.647

-1.44%

65,625

66,600

1.49%

TARRAGONA

186,853

192.355

2.94%

137,648

148,386

7.80%

CATALONIA

1,758,700

1,792,642

1.93%

1,353,546

1,441,326

6.49%

BADAJOZ

186,672

181,238

-2.91%

96,106

93,852

- 2.34%

CÁCERES

112,532

108.611

- 3.48%

59,085

57,571

- 2.56%

EXTREMADURA

299.204

289,849

-3.13%

155,191

151,423

-2.43%

LA CORUÑA

330,725

322,618

- 2.45%

204,785

213,021

4.02%

LUGO

93,996

89.378

- 4.91%

52,811

52,116

- 1.32%

OURENSE

78,635

75,088

- 4.51%

43,352

43,779

0.98%

PONTEVEDRA

162,299

154,241

-4.96%

99,870

99,079

-0.79%

VIGO

116,892

113,273

-3.10%

78,124

80,256

2.73%

GALICIA

782,547

754,598

-3.57%

478,942

488,251

1.94%

MADRID

2,276,655

2,326,318

2.18%

1,938,153

2,127,985

9.79%

MADRID

2,276,655

2,326,318

2.18%

1,938,153

2,127,985

9.79%

MURCIA

337,035

337,857

0.24%

212,514

220,095

3.57%

CARTAGENA

97.456

98.242

0.81%

65,664

70,450

7.29%

MURCIA

434,491

436,099

0.37%

278,179

290,545

4.45%

NAVARRE

1.269

1.226

-3.39%

0.626

0.646

3.14%

NAVARRE

1.269

1.226

-3.39%

0.626

0.646

3.14%

ÁLAVA

372

416

11.83%

0.162

0.193

19.50%

GUIPÚZCOA

547

502

-8.23%

0.283

0.235

-16.98%

VIZCAYA

814

894

9.83%

0.423

0.479

13.29%

BASQUE COUNTRY

1,733

1,812

4.56%

0.868

0.908

4.57%

LA RIOJA

96.809

105,584

9.06%

60,491

74,263

22.77%

LA RIOJA

96.809

105,584

9.06%

60,491

74,263

22.77%

ALICANTE

483,520

474,239

-1.92%

282,915

287,251

1.53%

CASTELLÓN

186,910

185,752

-0.62%

116,988

121,555

3.90%

VALENCIA

784.177

778,200

-0.76%

504,831

521,358

3.27%

VALENCIAN COMMUNITY

1,454,607

1,438,191

-1.13%

904,734

930,163

2.81%

NATIONAL TOTAL

12,495,102

12,577,526

0.66%

8,597,968

9,099,753

5.84%

This information may be used in part or in its entirety without citing sources.