2025 Income Tax Campaign

• Online filing begins today, and the first refunds will be paid within 48 hours in a campaign that anticipates 15,706,000 tax returns to be refunded, totaling 13,271 million euros.

• 'Renta Web' incorporates assistance and usability improvements, while the app's content menu is redesigned.

• Preventive messages before filing are expanded to avoid errors that lead to subsequent checks, and warnings are added to avoid losing entitlement to deductions.

• The 'We'll Call You' plan will start on May 6, with appointment requests beginning on April 29, maintaining a capacity that last year allowed the filing of 1,188,000 declarations

April 8, 2026. The Tax Agency opens today the period to submit online the Personal Income Tax return for 2025 (IRPF 2025). Refunds, as usual, will begin in just 48 hours, next Friday. This year's campaign features, as its main novelty, an expansion of the potential beneficiaries of 'Direct Income'. This service for the instant filing of simple declarations is being expanded to new groups to reach nine million potential users, double the potential reach of last year.

In the campaign that begins today, the filing of 25,251,000 declarations is expected, 2.1% more, of which 15,706,000, or 62%, are expected to give the right to a refund for a total estimated amount of 13,271 million euros.

Meanwhile, taxpayers with tax returns to pay (as planned, 7,709,000 returns amounting to 24,628 million euros) will be able to set up direct debits and make the first payments at the end of the campaign, in the same way as in previous years.

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 submitting tax returns (the 'We'll Call You' plan) and for the special assistance plan in small municipalities will begin on May 6, with appointments available from April 29. In-person assistance at offices will begin on June 1, with appointments available from May 29. Personalized assistance, by telephone and in offices, will continue to have the support of regional governments and city councils.

To request a telephone or in-person appointment, the taxpayer has a service on the electronic office and the 'app' with a clear and convenient display for selecting the service channel and choosing between the different available dates. The service also includes the ability to filter offices by postal code and informs taxpayers of the first available appointment.

Early availability of the main assistance services has been maintained (obtaining the reference number for submission from March 11, and from March 18 both the download and viewing of tax data, as well as the update of the 'app' for the campaign and the first informative content, on the electronic Headquarters and in the 'app' itself.

Thanks to this advance provision of services, more than 2 million taxpayers have already accessed their tax data, and more than 2.1 million have obtained the reference number for managing and submitting their tax return, giving them the opportunity to prepare in advance so they can file from day one, thus also speeding up any refunds that may be due.

'Direct Income' doubles its potential beneficiaries

The main change in this campaign is the substantial growth of potential beneficiaries of the 'Direct Income' service for the electronic filing of simple declarations.

Among other groups, those who will be able to use this service from this year include taxpayers with mortgage loans and the right to the state deduction, new taxpayers and, in some cases, taxpayers with regional deductions, thus doubling the potential users of the service.

The general limitation that guarantees its usefulness for the instant filing of returns remains that it applies to cases in which the tax data offered by the Agency can be automatically transferred, so that the taxpayer can be offered a closed product for immediate filing, if they deem it appropriate.

For these taxpayers, the Agency offers a service that allows the same agility as the 'app', but adapted to a clearer view on large screens, with a comfortable user experience, concise information and a dynamic and very brief 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."

For tax returns, in addition, this year 'Direct Income' incorporates payment with 'Bizum' and card, which was already available for 'Web Income'.

Adaptations in 'Renta Web'

While the potential beneficiaries of 'Direct Income' are being expanded, improvements are still being made to 'Web Income'. The universal tool for filing tax returns has several adaptations this year to facilitate taxpayer assistance, further improve usability, and also to avoid errors.

Regarding subsidies, and as a complement to the new feature incorporated in tax data of offering personalized information on a specific aid, the information available in 'Renta Web' is also improved. Similarly, taxpayers are helped to avoid errors by applying tax benefits when they have dependent ascendants or descendants who must also file a tax return.

Regarding navigation improvements, access to the data capture windows of the declaration has been increased, interaction between sections has been enhanced, and the design of the income and refund document has been improved.

Redesign of the app's content menu

This campaign has also introduced design and visualization improvements to the Agency's app to further facilitate the use of this powerful assistance tool, which, in addition to the filing of the declaration itself, allows obtaining and renewing the reference number, viewing tax data and receiving push messages with information of interest, modifying the tax allocation and the IBAN code, consulting tax data from previous campaigns, canceling a previously scheduled appointment and checking the status of any refund.

The app's general content menu has been redesigned, allowing direct access to services for faster navigation, and the text content has been simplified. Bizum and cards have also been included among the payment methods.

The app can be used on different devices (mobile phones and tablets) without limitation, and supports up to 20 identified users, each with their reference number, allowing the creation and presentation of

declarations from family members and relatives, as well as the calculation of the most favorable option between individual and joint declarations, and the visualization 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.

'Callback' Scheme

The 'We Call You' plan for preparing tax returns by phone will maintain the capacity and schedule of recent years, given the positive results of this approach, which last year allowed for the preparation of 1,188,000 tax returns and continued to be the main way of providing personalized assistance to taxpayers.

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 requests an appointment (it is recommended to request it online or through an automated service at 91 535 73 26) and chooses a morning or afternoon time, the system proposes a day and time when they will receive a 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.

Renta's 'virtual assistant'

This year, taxpayers will have access to an expanded range of topics in the 'virtual assistant' for Income Tax, which answers questions posed by taxpayers in natural language.

If the 'virtual assistant's' answers do not contain all the required information, the taxpayer can access the Income 'Informant', which has all the tax information structured by content blocks, or connect by chat with specialists from the Comprehensive Digital Administration (ADI) – from nine in the morning to seven in the evening – thus obtaining personalized assistance for the issues that have remained to be resolved.

Preventive notices and 'warnings' to avoid errors

This year, progress will continue in promoting voluntary compliance through a series of preventive notices to avoid errors and omissions that may later lead to an eventual regularization by the Agency and also, as a new feature, with other 'warnings' to alert, in certain cases, the taxpayer of the right they may have to apply regional deductions that they are not including in their declaration.

As in previous years, this general error prevention scheme is deployed in three phases. The initial section contains the usual notices included in tax data documents.

It should be noted that the information provided comes from third-party information returns and international exchanges between tax authorities.

This information is partial and not exhaustive or conclusive, so there may be cases of taxpayers who must declare these incomes and do not receive the message because the Agency does not currently have the information to do so, 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 selling second-hand goods), nor have they carried out an economic activity for which to pay income tax.

The novelty this year comes in the second phase of preventive assistance. Usually, just before filing the return, the taxpayer receives notices that generally aim to point out some possible oversight or omission and also, since last year, some 'warnings', messages for certain cases in which the taxpayer has included apparently inconsistent information, which could lead to a subsequent check, and which for this campaign are extended to more cases.

But, additionally, in this second phase, other 'warnings' are incorporated to prevent the taxpayer from submitting their declaration without having assessed a possible right to apply some regional deductions that, according to the information available to the Agency, could benefit them. These warnings are in addition to the cases of regional tax deductions in which the Agency does have sufficient information to offer it in tax data and even to download it automatically to Renta Web.

The third preventive phase comes after the presentation of the declaration. Throughout the campaign, notices are sent by letter, through the 'Renta Web' services and in the 'app' to taxpayers who have filed their tax return modifying the information provided by the Tax Agency, so that they can assess whether or not they should file a corrective 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 is 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.

Furthermore, beneficiaries of the Minimum Living Income must file a tax return, in accordance with the regulations established by the IMV (Spanish Social Security Institute), as must self-employed workers registered with the RETA (Tax Administration) or the Special Regime for Sea Workers, in accordance with the regulations approving the new contribution regime for self-employed workers.

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 2025)

• 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 'Key', along with the certificate, the electronic ID card and the 'eIDAS' system for EU citizens, remain the access systems to 'Renta Web' and other Income Tax Campaign services, such as consulting tax data and the status of the refund process.

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 done by video identification, or online following the instructions in the letter that the Agency will send to those who request it through the option offered in the section of the AEAT website 'Register in Clave'. 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 2024 Income Tax return and the validity date of the DNI itself will be requested. Those who did not file a tax return in the previous year, or whose 2024 Income Tax return box has a value of zero, will be asked for the last digits of the code of a bank account held by the taxpayer 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, section 'Income Tax Campaign 2025' https://sede.agenciatributaria.gob.es	ALL
  'App' (mobiles and tablets)	To be refunded and deposited (direct debit, Bizum and card)
  'We Call You' Plan (application from April 29)	ALL

• Ways pin-personFrom June 1st – May 6th in the case of the assistance plan in small municipalities – to June 30th (June 25th 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	ALL
  In the offices of the collaborating financial entities	To pay (other than by Direct Debit)

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 taxpayers required to declare wealth must do so exclusively online, using 'Clave', a reference number, or by using the electronic ID card, electronic certificate or 'eIDAS'.

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 using 'Bizum' or bank card.

Main information and assistance services