From May 6 to June 30, 2025, the Tax Agency will begin providing the telephone tax return preparation and filing service and the assistance plan for small municipalities. Both services require appointments from April 29 to June 27, 2025, allowing taxpayers to receive personalized assistance until the end of the campaign.

The assistance plan for small municipalities is available to taxpayers with an assistance profile who have their tax domicile in these small municipalities and who are residents of nearby towns: List of municipalities. Thanks to the collaboration and technical resources provided by these municipalities, taxpayers 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 in the facilities provided by the municipalities of these small towns.

Link to access the appointment booking service for personalized assistance services for the 2024 Income Tax Campaign: Tax Agency: Assistance and Appointment for the 2024 Income Tax Campaign. As in previous years, if at any given time the taxpayer does not find any appointments available, this will not mean that there are no appointments left, but rather that more appointments will be opened again in the following days.

In order to mitigate the possible loss of appointments to the detriment of all taxpayers, the Tax Agency reminds citizens that they can cancel their appointment through any of the channels enabled for obtaining it, if they have decided not to use it. The enabled routes are: Internet (with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference), "Tax Agency" App, automatic telephone (91 535 73 26 or 901 12 12 24) or appointment telephone for Income Tax with personal attention (91 553 00 71 or 901 22 33 44). Monday to Friday, 9am to 7pm).