2025 Income Tax Return Campaign

Everything you need to know for the Personal Income Tax campaign for the 2025 tax year: who must file a return, what the thresholds are, how to obtain the draft return and how to submit it.

The Tax Agency's electronic headquarters provides a Virtual Tax Return Assistant that tells you whether you are required to file a return based on the type and amount of your income, including cases involving heirs of deceased taxpayers.

🟡 Important: For the purposes of the obligation to file, exempt income is not taken into account.

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Who is required to file a return?

General rule: thresholds by type of income

Earned income

Child maintenance annuities received from parents by court order are exempt from Personal Income Tax and are not counted for these purposes.

In joint returns, the thresholds are the same. To determine the number of payers, the situation of each member of the family unit is considered individually.

Investment income and capital gains subject to withholding

Threshold: €1,600 per year (provided they have been subject to withholding or payment on account).

• Positive and negative investment income may not be offset for these purposes: only positive amounts count.
• Capital gains from the transfer or redemption of shares or units in collective investment institutions where the withholding base has not been determined by the amount to be included in the taxable base are excluded from this threshold.

Imputed real estate income, Treasury Bills and public aid

Threshold: €1,000 per year (in total), applicable to:

• Imputed real estate income (excluding the main home, associated garages up to 2 and undeveloped land).
• Investment income not subject to withholding derived from Treasury Bills.
• Subsidies for the acquisition of officially protected or assessed-price housing.
• Other capital gains derived from public aid.

Minimum rule (corrective criterion)

Taxpayers who in 2025 have obtained exclusively earned income, capital income (investment or real estate), income from economic activities or capital gains (subject to withholding or not) are not required to file a return if the total does not exceed €1,000 per year and capital losses are below €500.

This rule only acts as a corrective: if there is no obligation under the main rule, this rule does not apply. If the main rule creates an obligation, this rule does not remove it.

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Those always required to file (without thresholds)

Self-employed registered with RETA or the Maritime Regime

Since 1 January 2023, all individuals who at any point during the year have been registered as self-employed under RETA or the Special Maritime Social Security Scheme are required to file a return, regardless of the amount of their income.

This also applies to collaborating family members registered under those schemes.

Not affected by this obligation: employed workers under the Special Maritime Scheme, nor religious and members of consecrated life institutes of the Catholic Church included in RETA for social coverage reasons (without any lucrative activity).

Minimum Living Income (IMV) beneficiaries

All persons holding the Minimum Living Income (IMV) and all members of their cohabitation unit are required to file a Personal Income Tax return every year to maintain the benefit, regardless of whether they meet the thresholds under Art. 96 of the Personal Income Tax Law.

When there are minors in the IMV cohabitation unit, they must file individually or jointly with their parents. To access Renta WEB they can do so:

• With a reference number (RENØ) — if they did not file a return the previous year, they must be holders or co-holders of a Spanish bank account (IBAN) as at 31 December 2025.
• With Cl@ve Móvil — minors wishing to register must attend in person with their valid national identity document accompanied by whoever holds parental authority.

The minor's return may also be filed by:

• Their legal representatives (parents), following registration in the Tax Agency's Register of successions and legal representations of minors and incapacitated persons.
• An authorised social collaborator or public official.

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Examples of taxpayers required to file

• Gross earned income from a single payer exceeding €22,000.
• Earned income from more than one payer exceeding €15,876 when the second and subsequent payers exceed €1,500.
• Any self-employed person registered with RETA or the Special Maritime Scheme at any point in 2025.
• Holders and members of the IMV cohabitation unit.

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Draft return: access and modification

How it is obtained

The Tax Administration prepares the draft using data provided by third parties (informative returns) and personal information available at the Tax Agency. All taxpayers, regardless of the nature of their income, may obtain it through the Renta WEB service.

The deadline for obtaining the draft return and tax data is from 8 April to 30 June 2026.

Identification systems

To access the draft you need one of the following:

• Recognised electronic certificate — full access.
• Cl@ve Móvil — includes the option of scanning a QR code to avoid entering data manually.
• Reference number (RENØ) — requested with NIF + DNI expiry date (or issue date if permanent) + box [0505] from the 2024 return. If you did not file in 2024, you need a Spanish IBAN of which you are the holder as at 31/12/2025.
• eIDAS — for EU citizens with national electronic identification.

Each time you request a new reference number, the previous one is invalidated.

In joint returns: the first declarant needs a certificate, Cl@ve Móvil or reference number; the spouse must have a reference number or Cl@ve Móvil.

What to do if the draft contains errors or incomplete data

You can modify it by three means:

1. Online: at the electronic headquarters (sede.agenciatributaria.gob.es), through the Draft/Return Processing Service.
2. By telephone: providing your NIF and reference number (only for taxpayers meeting the requirements set out at the electronic headquarters).
3. In person: by requesting an appointment at any Tax Agency Delegation or Administration office, or at offices provided by Autonomous Communities with a cooperation agreement.

Failure to obtain the draft does not exempt you from the obligation to file if it exists.

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Confirmation and submission of the return

Deadlines

How to file the return

1. Electronically via the Internet (Tax Agency electronic headquarters)

The following may file electronically:

• The taxpayer themselves or their legal representative.
• Authorised representatives with powers to file returns on behalf of the taxpayer.
• Duly authorised social collaborators (Art. 92 General Tax Law).

2. By telephone: for taxpayers meeting the requirements published at the electronic headquarters.

3. In person: at Tax Agency offices (by prior appointment) or at Autonomous Communities and Local Government offices authorised for this purpose.

Payment options when the return shows an amount due

If the initial 60% is not paid on time, the enforcement period begins for the full outstanding amount.