Personal Income Tax changes in the 2025 fiscal year

If the declaration results in a payment due, you can split the payment into two parts without interest or surcharge:

• 60 % at the time of filing the declaration
• 40 % until 5 November 2026

If you fail to pay the first 60 % on time, the enforcement period begins for the full amount due.

• New boxes are included for the reduction for income from artistic activities obtained in an exceptional manner, both in the employment income section and in the economic activities section under the direct estimation regime.
• New boxes for the regularisation of contributions to the RETA (Special Social Security Scheme for Self-Employed Workers).
• In capital gains and losses: a distinction is made between prizes subject and not subject to withholding, and a new specific section is created for the purchase and sale of shares in listed funds and indexed variable capital investment companies (ETFs and index SICAVs).
• New box for corrective self-assessments whose sole purpose is to request that the previous self-assessment be considered as not filed.

Aid granted for personal damages to those affected by forest fires and other civil protection emergencies that occurred between 23 June and 25 August 2025 is exempt from Personal Income Tax, pursuant to the Agreement of the Council of Ministers of 26 August 2025 and Royal Decree-Law 16/2025.

Effective from 1 January 2025, taxpayers who obtain employment income derived from artistic activities obtained in an exceptional manner may apply a reduction on those gross income amounts, provided that the reduction for irregularity under art. 18.2 of the Personal Income Tax Law does not apply.

Applies to income derived from:

• The creation of literary, artistic or scientific works.
• The special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as of the people who carry out technical or auxiliary activities necessary for the development of said arts.

This same reduction also applies to income from economic activities related to the arts (see the following section).

Maximum contribution to alternative mutual fund to RETA (2025)

For 2025, the maximum deductible contribution for common contingencies as an alternative mutual fund to the RETA is 16,672.66 euros [0.283 × (4,909.50 × 12)].

Expenses that are difficult to justify in simplified direct estimation

The 5 % rate on net income is maintained for the set of deductible provisions and expenses that are difficult to justify (art. 30 of the Personal Income Tax Regulations).

Freedom of amortisation for renewable energy investments

Extended for 2025 the possibility to freely amortise investments in:

• Facilities for self-consumption of electrical energy using energy from renewable sources.
• Thermal use for own consumption using energy from renewable sources, replacing installations that use energy from non-renewable fossil sources.

Only applies to investments whose entry into operation took place in 2023, 2024 or 2025.

Reduction for artistic activities in direct estimation

From 1 January 2025, taxpayers who carry out certain artistic activities may apply a reduction on the net income from those activities (provided that the reduction for irregular income under art. 32.1 of the Personal Income Tax Law does not apply).

In 2025, the imputation at 1.1 % continues to apply in municipalities whose cadastral value was revised through a general collective valuation procedure that came into force from 1 January 2012.

From 1 January 2025, it is possible to access the vested rights of pension plans and similar supplementary social security systems corresponding to contributions made at least 10 years ago.

With effect from 1 January 2025, articles 66 and 76 of the Personal Income Tax Law are amended, which regulate the scale applicable to the savings portion of the taxable base to determine both the full state tax and the full regional tax.

Consult the updated scale on the Tax Agency's electronic headquarters, as all Autonomous Communities have approved their own scales applicable to the general taxable base.

The Principality of Asturias establishes for the first time for 2025 its own amounts for the taxpayer minimum and the minimums for descendants, ascendants and disability.

With effect from 1 January 2025, a sixty-first Additional Provision is added to Law 35/2006 to eliminate the tax burden for recipients of the new SMI (minimum interprofessional wage of 16,576 € per year from 2025) and to reduce it for employment income between the SMI and 18,276 € per year.

The deduction for energy efficiency works has been extended by one more year:

There are three modalities depending on the type of work:

• 20% on a maximum base of €5,000 for reducing heating and cooling demand by at least 7%.
• 40% on a maximum base of €7,500 for improving non-renewable primary energy consumption by at least 30%, or upgrading the energy rating to A or B.
• 60% on a maximum annual base of €5,000 (cumulative maximum €15,000) for energy refurbishment of predominantly residential buildings.

Thanks to the MOVES III programme (Royal Decree-Law 3/2025), the following two deductions are maintained until 31 December 2025:

• Purchase of new plug-in electric vehicles and fuel cell vehicles.
• Installation of battery charging points for said electric vehicles.

Royal Decree-Law 13/2025 extends to 2025 the deduction for income obtained on the island of La Palma (equivalent to the deduction for Ceuta and Melilla) for taxpayers with habitual and effective residence on that island. The withholding tax rate is reduced by 60 % for the affected employment income.

From 2025, both nurseries and authorised early childhood education centres are required to file the informative declaration of custody expenses (form 233), to be filed in January 2026 for the 2025 fiscal year.

New business deductions are included, linked to the programmes declared of exceptional public interest by Royal Decree-Law 8/2025, of 8 July.