Net tax liability, differential quota and result of the return

Main home deduction: lost if the home is not continuously occupied for at least 3 years (except for exceptional circumstances requiring a change of address).

Floor clause deduction: if in 2025 amounts are repaid that previously formed part of the basis for the home deduction, the taxpayer loses the right to deductions applied in non-statute-barred years (without late-payment interest). If the repayment is used to reduce the principal of the loan, those amounts also do not form part of the 2025 deduction basis.

Deduction for investment in new or recently created companies: lost if the entity is listed on the stock exchange, if the interests are transferred before 3 years or after 12 years, or if the shareholding exceeds 40%.

Energy efficiency deduction: lost if a subsidy is granted that reduces the deduction base and was not regularised at the time.

Electric vehicle deduction: lost if the vehicle is not acquired before the second tax year following the year of the 25% advance payment, or if a requirement is not met.

Interest is calculated from the date on which the filing deadline for the tax year in which the deduction was applied expired until the expiry date of the 2025 return filing deadline.

Payers of income are required to withhold on:

• Earned income
• Investment income
• Urban property rentals
• Economic activity income
• Capital gains (prizes, transfers, etc.)
• Income imputations in international tax transparency

The payer must provide you before the start of the filing period with a certificate of withholding applied with all relevant data for your return.

Self-employed workers who calculate their income under direct estimation submit quarterly instalment payments using:

• Form 130: business and professional activities under direct estimation.
• Form 131: activities under objective estimation (modules).

The total paid through these forms is deducted from the self-assessment result.

If in 2025 you acquired the status of Personal Income Tax taxpayer by transferring your habitual residence to Spain, you may deduct the Non-Resident Income Tax quotas you paid in 2025.

🔵 Legislation: Art. 81 Personal Income Tax Law

Beneficiaries: women with children under 3 years of age entitled to the minimum for descendants who, at the time of birth or subsequently, meet one of the following conditions:

• Receive contributory or assistance-based unemployment benefits, or
• Are registered with Social Security or a mutual fund (with at least 30 days of contributions).

In the event of the mother's death or exclusive custody by the father or guardian, the entitlement passes to them.

Amount: up to €1,200 per year per child, calculated by complete months in which the requirements are met (€100/month).

Childcare increase: may be increased by up to €1,000 additionally for the cost of childcare at authorised nurseries or early childhood education centres (0–3 years), provided it is less than the maternity deduction itself.

Since 1 January 2023, the requirement to carry out employed or self-employed activity and the contribution limit have been removed. The new regime also applies to children born before 2023 who have not yet turned 3, if the requirements were met at some point.

ℹ️ For the full operational detail (amounts, requirements, form 143 advance payment, transfer and adjustment with forms 121/122) see the dedicated article: Family and disability deductions on the differential tax liability.

The amount is calculated by months (€100/month, or €200/month for special large family).

General requirements for disability deductions:

• The descendant or ascendant must have a recognised disability degree of at least 33%.
• They must live with the taxpayer or, in the case of ascendants, be financially dependent on them.
• The descendant or ascendant must not have annual income (excluding exempt income) exceeding €8,000 or file a Personal Income Tax return with an amount payable exceeding €1,800.

You may request monthly advance payment of the maternity, large family and disability deductions before filing the return.

Request:

• Individual option: you apply alone; receive €100/month (€200 for special large family).
• Collective option: all taxpayers entitled in respect of the same descendant, ascendant or large family apply jointly.

The amount received in advance is added to the result of the return, so only the difference between the total you are entitled to and what has already been received is deducted.

If you receive advance payment and subsequently find you were not entitled (or only partially), you must regularise: if you are required to file, in the return; if not, using Form 122. No late-payment interest is charged when the excess advance payment received is not attributable to the taxpayer.

When two or more taxpayers are entitled to the same deduction, they may assign the right to one of them. The recipient applies 100% of the deduction (not prorated), and all months in which any of the entitled taxpayers met the requirements are taken into account.

When re-entering Renta WEB after filing the return, the option "Modify 2025 Income Tax Return already filed" appears:

• Box [103]: tick to indicate that the self-assessment is a corrective one of a previous filing.
• Box [124]: tick to change the taxation option (individual ↔ joint).
• Specific box: tick if you are requesting cancellation of the self-assessment for not being required to file.

Renta WEB automatically transfers the supporting documents, prior payments, and refunds agreed in the original return.

When the new result is more tax due or less refund, the specific reason must be indicated. The main ones are:

• Late earned income payments (art. 14.2.b PIT Law)
• Refunds from mortgage floor clauses (DA 45ª PIT Law)
• Non-compliance with main home reinvestment (art. 41.5 Reg.) — [117]
• Loss of exemption from reinvestment in life annuities (art. 42.5 Reg.)
• Early disposal of social security systems (art. 50 Reg.)
• Disposal of assets contributed to protected estates (art. 54.5 PIT Law)
• Non-compliance with the 3-year holding period for shares delivered to employees (art. 43.2 Reg.) — [119]
• Loss of exemption on severance compensation (art. 73.1 Reg.) — [120]
• Acquisition of homogeneous securities preventing loss computation (art. 73.2 Reg.) — [121]
• Change of residence to another autonomous community has no effect (art. 72.2 PIT Law)
• Circumstances related to change of residence to another country
• Other cases not listed above

The loss of the redundancy compensation exemption occurs if, within 3 years of dismissal, the employee resumes providing services to the same company or a related one.

In most Personal Income Tax-specific cases, the corrective self-assessment is filed between the date of the non-compliance and the end of the regulatory return-filing deadline for the tax year in which it occurs. Late-payment interest applies, except in cases of loss of residence, where neither interest nor surcharges apply.

For taxpayer errors or omissions (forgotten deductions, incomplete data): general deadline of 4 years from the end of the voluntary filing period of the original self-assessment.

Renta WEB automatically recalculates the additional amount due or the additional refund:

• If the corrective filing results in a higher amount due, the total prior result (whether actually paid or not) is taken into account and an additional quota is generated, which can be direct-debited or paid via NRC, bank transfer, or Bizum.
• If the corrective filing reduces the refund amount or originates a new refund, Renta WEB automatically adjusts it against the previous request.