The Spanish Tax Agency (AEAT) opened the 2025 IRPF income tax campaign on 8 April 2026. All taxpayers required to file have until 30 June 2026 to submit their return.
Key deadlines
| Step | Date |
|---|---|
| Campaign opens (Renta Web / App) | 8 April 2026 |
| Phone appointment booking opens | 29 April 2026 |
| Phone-assisted filing begins ("Le Llamamos" service) | 6 May 2026 |
| In-office appointment booking opens | 29 May 2026 |
| In-office filing begins | 1 June 2026 |
| Last day to file with direct debit payment | 25 June 2026 |
| Campaign closes | 30 June 2026 |
How to obtain your draft return
The draft return is available in the AEAT Electronic Office via:
- Renta Web: access with Cl@ve, digital certificate or reference number.
- AEAT App: available for iOS and Android; you can submit directly from your phone.
Review the draft
Never confirm it without reviewing it first. The AEAT does not automatically include all deductions you may be entitled to, such as regional deductions or energy efficiency improvements.
Main changes for 2025
- Residential rental reduction: the applicable rate depends on when the lease was signed. For contracts signed from 26 May 2023, Law 12/2023 introduces a tiered scheme: 50% base, 60% if the property was refurbished within the previous two years, 70% in tense rental zones when the property is let for the first time to a young tenant (18–35), or when it is let to a public administration or non-profit entity for social housing, and 90% in tense rental zones when the new rent is more than 5% lower than the previous contract. Contracts signed before 26 May 2023 retain the classic 60% reduction.
- Cryptocurrencies: obligation to declare the capital gains and losses arising from the sale or exchange of cryptocurrencies, which are taxed as savings income.
For more information see the full campaign guide.