2025 Income Tax Campaign

• 7,978,000 taxpayers have already filed their returns, 1,376,000 of them instantly with 'Direct Income', 163% more than last year

• To date, 70.9% of refunds and 58% of requested amounts have already been paid.

• Today, personalized telephone assistance begins with the 'We'll Call You' plan, maintaining a capacity that in the last campaign allowed the filing of 1,188,000 declarations

• To date, 667,000 responses have been provided to taxpayers through digital assistance channels, a 19% increase.

• In the near future, the first letters will begin to be sent to taxpayers regarding possible errors or omissions in their filing so that they can rectify them before any audit.

May 6, 2026. The Tax Agency begins today the preparation of income tax returns by telephone through the 'We Call You' plan, so that taxpayers who require personalized assistance can be served from now until the end of the campaign, without having to go to an office. The launch of the 'We'll Call You' plan comes after the first month of the 2025 Personal Income Tax (IRPF 2025) filing campaign, when more than 4,494,000 taxpayers have already received their refunds, amounting to 3,147 million euros.

The rate of refunds already paid (+3.5% year-on-year) is evolving in line with the rate of refund requests submitted by taxpayers (6,339,000, +4.4%). In turn, taxpayers have already filed 1,179,000 returns with a result to be paid (+6%), based on the fact that if they set up direct debit they do not need to make the first payments until the end of the campaign.

1,376,000 tax returns filed with 'Direct Income'

In this first month, 7,978,000 declarations have already been submitted, 4.9% more than last year, even though this year the campaign started six days later. Of that total, 1,376,000 declarations have been submitted for 'Direct Income'. Submissions using this service, designed for the simplest tax returns that do not require modifications to the draft tax return offered by the Tax Agency, are currently growing by 163% year-on-year.

Among other groups, from this year onwards, taxpayers with mortgage loans and the right to state deductions, new taxpayers and, in some cases, taxpayers with regional deductions will have the possibility of using this service, thus doubling the potential users of the service. For tax returns, in addition, this year 'Direct Income' incorporates payment with 'Bizum' and card, which was already available for 'Web Income'.

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."

The remaining submissions to date have also been made through the Agency's website (sede.agenciatributaria.gob.es) as the primary online channel, or through the app, the other submission method that, along with 'Renta Directa', allows for the agile filing of simple returns.

Through the mobile application, which this year features new design and visualization improvements, and also includes Bizum and card among the payment methods, more than 635,000 declarations have already been submitted, 24.5% more, of which 446,000, 14% more, correspond to 'one click' submissions and the rest are taxpayers whom the app has directed to the AEAT website to make some modification and have returned to the application to complete the submission.

The 'We'll Call You' telephone assistance plan begins

To all these methods and channels of presentation is now added, for the rest of the campaign, the option that in recent years has been the main option of personalized assistance chosen by taxpayers, the telephone plan 'We Call You', which last year made it possible to prepare 1,188,000 declarations.

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. To avoid a possible loss of appointments to the detriment of all taxpayers, citizens who decide not to use their appointment must cancel it using the same means by which they obtained it.

667,000 responses from digital support channels

Throughout the campaign, taxpayers have access to an expanded range of topics available 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.

Both tools, the 'virtual assistant' and the 'Informer', have so far provided 667,000 answers at the taxpayer's request, 19% more than at this time last year. Additionally, taxpayers have received 51,000 responses in the grant help section of the tax data document, which indicates the specific 'Renta Web' box in which, if applicable, the amount should be entered.

Preventive letters to correct taxpayer errors

As in the previous two years, in the coming days the Tax Agency will begin sending preventive letters (in addition to notices on Renta Web and in the 'app' in the section on the processing status of the declaration), to taxpayers who have submitted their declaration modifying information provided by the Agency, so that they can assess whether or not they should submit a supplementary declaration adapting to the information that the AEAT has on record.

With a first phase in mid-May and a second in June, it is expected that around 130,000 letters will be sent as taxpayers submit their returns. The goal is to continue advancing voluntary compliance through preventive notices to avoid errors and omissions that could later lead to a potential regulatory review by the Agency.

If the taxpayer believes that their declaration was correct, they logically do not have to modify it, but if they believe that they made some type of error or omission, they are given the option to correct it through the corresponding amended declaration. Last year, more than 45,000 amended tax returns were filed after receiving the preventive notice, thus avoiding checks, the generation of interest and possible penalties.

This preventative formula is in addition to the notices and 'warnings' to avoid errors that the Agency offers to taxpayers in the tax data document and in Renta Web before submitting the declaration, messages which, in addition, in this campaign have been extended to new scenarios.

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, the limit is reduced if the income comes from more than one payer (except in certain cases), or also when the payer is not required to withhold and when the income is subject to a fixed withholding rate. In such cases, the limit is set at 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 had a zero value in the corresponding box, will be asked for the last digits of a bank account code held by the taxpayer, instead of box 505.

Main information and assistance services

Internet (https://sede.agenciatributaria.gob.es) and (offers information and services without timetables)

Phone request plan 'We Call You': 91 535 73 26 / 901 12 12 24 (automatic service, 24 hours) 91 553 00 71 / 901 22 33 44 (operator, 9 a.m. to 7 p.m., Mon-Fri)

Telephone application for small municipalities plan: 91 553 00 71 / 901 22 33 44 (operator, 9 a.m. to 7 p.m., Mon-Fri)

Telephone Income Information (to resolve doubts): 91 554 87 70 (operator, 9 a.m. to 7 p.m., Mon-Fri)

Personal Income Tax 2025 (Data as of May 6)

	Personal Income Tax 2024	Personal Income Tax 2025	% 2025/2024
NAVIGATION RENTA WEB (nº. of taxpayers)	10,903,865	11,619,262	6.56%
Declarations presented	7,602,760	7,978,391	4.94%
Tax returns with taxes owed	1,112,776	1,179,413	5.99%
Amount (million €)	1,189,145	1,480,780	24.52%
Tax returns with application for refund	6,074,377	6,338,970	4.36%
Amount (million €)	5,156,783	5,418,919	5.08%
Refunds Paid	4,341,638	4,494,651	3.52%
Amount (million €)	3,039,947	3,147,075	3.52%

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 2024	Total, tax returns filed Personal Income Tax 2025	% Variation Submitted 2025/2024
ALMERÍA	166.181	172,910	4.05%
CÁDIZ	192,342	194,996	1.38%
CÓRDOBA	115,569	119,761	3.63%
GRANADA	147,582	151.134	2.41%
HUELVA	123,280	127.023	3.04%
JAÉN	87,282	89.139	2.13%
MÁLAGA	266,886	276,212	3.49%
SEVILLA	374,734	378,730	1.07%
JEREZ	59,760	60.871	1.86%
CEUTA	15,300	16.133	5.44%
MELILLA	17.268	17.901	3.67%
ANDALUSIA	1,566,184	1,604,810	2.47%
HUESCA	31,732	34.103	7.47%
TERUEL	15.337	17,196	12.12%
ZARAGOZA	183,809	190,473	3.63%
ARAGÓN	230,878	241,772	4.72%
OVIEDO	113,296	122,735	8.33%
GIJÓN	58.146	62,446	7.40%
ASTURIAS	171,442	185.181	8.01%
BALEARIC ISLANDS	152.335	156,651	2.83%
BALEARIC ISLANDS	152.335	156,651	2.83%
LAS PALMAS	213.119	222.245	4.28%
STA. CRUZ DE TENERIFE	174,549	188,280	7.87%
CANARY ISLANDS	387,668	410,525	5.90%
CANTABRIA	92.648	96.906	4.60%
CANTABRIA	92.648	96.906	4.60%
ALBACETE	54,702	59,092	8.03%
CIUDAD REAL	69,955	73.215	4.66%
CUENCA	25,648	27,888	8.73%
GUADALAJARA	52,538	55,300	5.26%
TOLEDO	114,469	121.148	5.83%
CASTILLA-LA MANCHA	317.312	336,643	6.09%
ÁVILA	22.431	24,566	9.52%
BURGOS	57.135	58,422	2.25%
LEÓN	71,356	73.304	2.73%
PALENCIA	24,973	25.271	1.19%
SALAMANCA	50,182	51,385	2.40%
SEGOVIA	23.393	24,842	6.19%
SORIA	12.569	13,259	5.49%
VALLADOLID	99.056	101.568	2.54%
ZAMORA	20.616	21,592	4.73%
CASTILE-LEÓN	381,711	394,209	3.27%
BARCELONA	939,915	1,013,080	7.78%
GIRONA	106,990	119,867	12.04%
LLEIDA	60.606	66,160	9.16%
TARRAGONA	125,974	136,574	8.41%
CATALONIA	1,233,485	1,335,681	8.29%
BADAJOZ	97,335	103.009	5.83%
CÁCERES	57,281	59,672	4.17%
EXTREMADURA	154,616	162,681	5.22%
LA CORUÑA	161,330	165,692	2.70%
LUGO	35,448	36,942	4.21%
OURENSE	37,505	38,797	3.44%
PONTEVEDRA	72,927	76,576	5.00%
VIGO	60,668	61,990	2.18%
GALICIA	367,878	379,997	3.29%
MADRID	1,505,210	1,597,300	6.12%
MADRID	1,505,210	1,597,300	6.12%
MURCIA	201,696	212,441	5.33%
CARTAGENA	68,586	72,564	5.80%
MURCIA	270,282	285,005	5.45%
NAVARRE	1.096	1,133	3.38%
NAVARRE	1.096	1,133	3.38%
ÁLAVA	313	387	23.64%
GUIPÚZCOA	422	484	14.69%
VIZCAYA	707	798	12.87%
BASQUE COUNTRY	1,442	1,669	15.74%
LA RIOJA	51,926	56,378	8.57%
LA RIOJA	51,926	56,378	8.57%
ALICANTE	250,015	256,009	2.40%
CASTELLÓN	87.354	88,344	1.13%
VALENCIA	379,278	387,497	2.17%
VALENCIAN COMMUNITY	716,647	731,850	2.12%
NATIONAL TOTAL	7,602,760	7,978,391	4.94%

Refunds requested and paid (amounts in millions of euros)

PROVINCIAL OFFICES	Requested (no.) IRPF 2025	Paid (No.) Personal Income Tax 2025	% Paid/req.	Requested amount Personal Income Tax 2025	Amount paid Personal Income Tax 2025	% Paid/req.
ALMERÍA	145,638	109.229	75.00%	78,057	49,433	63.33%
CÁDIZ	154,362	110.254	71.43%	133,613	75,291	56.35%
CÓRDOBA	93.490	65,472	70.03%	65,458	37,476	57.25%
GRANADA	116.071	78,790	67.88%	84,948	46,376	54.59%
HUELVA	105,846	77.506	73.23%	64,517	38,297	59.36%
JAÉN	71.068	48.687	68.51%	46,868	26,656	56.87%
MÁLAGA	216,317	150,700	69.67%	162,543	90,410	55.62%
SEVILLA	303.127	211.104	69.64%	233,870	130,239	55.69%
JEREZ	48,190	34,252	71.08%	38,443	21,753	56.59%
CEUTA	12.123	8,911	73.50%	8,965	5,599	62.45%
MELILLA	13.339	9.612	72.06%	10,283	6,188	60.18%
ANDALUSIA	1,279,571	904.517	70.69%	927,565	527,718	56.89%
HUESCA	27,094	18,881	69.69%	19,564	11,478	58.67%
TERUEL	13,192	8,913	67.56%	9,206	5,203	56.52%
ZARAGOZA	149.420	106,884	71.53%	115,093	67,866	58.97%
ARAGÓN	189,706	134,678	70.99%	143,863	84,548	58.77%
OVIEDO	100.605	67,650	67.24%	113,773	57,070	50.16%
GIJÓN	50.257	33,983	67.62%	54,578	27.859	51.04%
ASTURIAS	150,862	101.633	67.37%	168,351	84,929	50.45%
BALEARIC ISLANDS	110,993	76.179	68.63%	91,428	52,412	57.33%
BALEARIC ISLANDS	110,993	76.179	68.63%	91,428	52,412	57.33%
LAS PALMAS	185,736	136,441	73.46%	149,040	90,724	60.87%
TENERIFE	156,666	113,741	72.60%	142,389	85,393	59.97%
CANARY ISLANDS	342.402	250.182	73.07%	291,429	176,117	60.43%
CANTABRIA	80,752	55.101	68.23%	74,218	39,888	53.74%
CANTABRIA	80,752	55.101	68.23%	74,218	39,888	53.74%
ALBACETE	44,824	30.074	67.09%	35,692	19,329	54.16%
CIUDAD REAL	55.229	37,333	67.60%	44,819	24,452	54.56%
CUENCA	22,149	14,534	65.62%	17,964	9,256	51.52%
GUADALAJARA	42,848	29,401	68.62%	39,154	21,502	54.92%
TOLEDO	92.386	63,583	68.82%	75,296	42,863	56.93%
C. -LA MANCHA	257,436	174,925	67.95%	212,925	117,400	55.14%
ÁVILA	18,788	12,824	68.26%	14,158	7,723	54.55%
BURGOS	45,806	30,892	67.44%	39,162	21,098	53.87%
LEÓN	57,279	39,456	68.88%	47,407	25,989	54.82%
PALENCIA	19.962	13,979	70.03%	15,566	8,820	56.67%
SALAMANCA	39,518	27,886	70.57%	29,244	16,826	57.54%
SEGOVIA	19,563	13,642	69.73%	14,292	8,298	58.06%
SORIA	10,458	7,135	68.23%	7,605	4,309	56.65%
VALLADOLID	81,368	57.109	70.19%	67,728	38,322	56.58%
ZAMORA	16,649	11,409	68.53%	11,484	6,572	57.23%
C. and LEÓN	309,391	214,332	69.28%	246,646	137,958	55.93%
BARCELONA	709,915	492,635	69.39%	661,243	368,643	55.75%
GIRONA	85.152	58,679	68.91%	73,787	42,186	57.17%
LLEIDA	47,265	32,813	69.42%	35,876	20,668	57.61%
TARRAGONA	96.787	66.162	68.36%	86,131	46,675	54.19%
CATALONIA	939.119	650.289	69.24%	857,036	478,171	55.79%
BADAJOZ	79,710	56,690	71.12%	48,962	29,513	60.28%
CÁCERES	45,381	31,977	70.46%	28,614	16,883	59.00%
EXTREMADURA	125.091	88,667	70.88%	77,576	46,397	59.81%
LA CORUÑA	133.110	95.752	71.93%	104,613	59,815	57.18%
LUGO	28,979	20,483	70.68%	19,908	11,736	58.95%
OURENSE	29,469	20,614	69.95%	20,457	11,516	56.29%
PONTEVEDRA	61,610	43.265	70.22%	47,233	26,215	55.50%
VIGO	51,365	37,707	73.41%	41,279	24,440	59.21%
GALICIA	304,533	217,821	71.53%	233,489	133,721	57.27%
MADRID	1,380,591	1,025,228	74.26%	1,430,715	891,481	62.31%
MADRID	1,380,591	1,025,228	74.26%	1,430,715	891,481	62.31%
MURCIA	176,684	124,674	70.56%	133,239	75,525	56.68%
CARTAGENA	59,966	43,697	72.87%	50,591	28,693	56.72%
MURCIA	236,650	168,371	71.15%	183,830	104,218	56.69%
NAVARRE	859	599	69.73%	0.501	0.304	60.68%
NAVARRE	859	599	69.73%	0.501	0.304	60.68%
ÁLAVA	293	202	68.94%	0.157	0.086	54.76%
GUIPÚZCOA	356	272	76.40%	0.200	0.130	65.10%
VIZCAYA	575	415	72.17%	0.349	0.207	59.47%
BASQUE COUNTRY	1.224	889	72.63%	0.705	0.423	60.02%
LA RIOJA	46,397	32.875	70.86%	37,907	22,883	60.37%
LA RIOJA	46,397	32.875	70.86%	37,907	22,883	60.37%
ALICANTE	198,160	137,286	69.28%	140,418	82,195	58.54%
CASTELLÓN	71,767	48,541	67.64%	54,046	30,013	55.53%
VALENCIA	313,466	212,538	67.80%	246,270	136,298	55.34%
VALENCIAN COMMUNITY	583,393	398,365	68.28%	440,735	248,506	56.38%
NATIONAL TOTAL	6,338,970	4,494,651	70.91%	5,418,919	3,147,075	58.08%