Question 1

Am I required to file a tax return?

Accepted Answer

Generally, taxpayers are required to file if their employment income exceeds €22,000 per year from a single payer, or €15,876 with more than one payer. Other thresholds apply to capital income, business activities, and property allocations. Check the official AEAT Manual to verify your specific situation.

Question 2

What deductions can I apply on my income tax?

Accepted Answer

The most common deductions include: maternity deduction (up to €1,200/year), large family deduction (up to €1,200), deductions for dependants or ascendants with disabilities, donations to non-profit organisations, and regional deductions specific to each autonomous community. A deduction for investment in main residence also exists for contracts signed before 2013.

Question 3

How is rental income taxed?

Accepted Answer

Property rental income is taxed on the difference between income and deductible expenses. The reduction depends on when the lease was signed: for contracts signed before 26 May 2023, the 60% reduction on positive net income still applies. For contracts signed from that date, Law 12/2023 introduced a tiered scheme: 50% base, 60% if the property was refurbished within the previous two years, 70% in tense rental areas with a young tenant (18-35) or affordable housing, and 90% in tense rental areas when the new rent is at least 5% lower than the previous contract.

IRPF Fácil —
a clear, free Spanish tax guide

IRPF updates 2025

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Fundamentals

Types of income

Tax calculation

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Other deductions

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IRPF Fácil —a clear, free Spanish tax guide