Regulatory updates

Minimum Vital Income (IMV)

Is the IMV subject to IRPF?

The IMV itself is exempt income. The vast majority of beneficiaries will not need to include it in their return, but they are still required to file one.

Only amounts exceeding 12,600 euros (1.5 times the IPREM) must be declared as employment income. This limit applies jointly to the IMV, minimum insertion income, guaranteed incomes, and similar benefits from regional and local governments.

Calculation example

Families with minor children

Minors must file a return individually or jointly with the family unit. Appearing as a dependant on a parent's return is not sufficient.

For families with minor children where the parents are married, a joint return for all members is recommended. Where there is no marriage, one parent may file jointly with the children while the other files individually.

How to file

Through Renta DIRECTA or Renta WEB. Tax data already include the proportional share of the IMV for each member of the cohabitation unit. In most cases, if there is no other income, the tax liability will be zero (neither payable nor refundable).

AEAT assistance services

• Renta Information Phone: 91 554 87 70 (Monday to Friday, 9–19 h, peninsular time)
• Plan Le Llamamos (We Will Call You): from 6 May, the AEAT calls, prepares and files the return. Prior appointment by internet or phone 91 535 73 26 and 91 553 00 71 (from 29 April to 29 June 2026)
• In-office assistance: from 1 June, with prior appointment (until 29 June 2026)

Deduction for electric vehicles and charging points

There are two independent deductions within the "General deductions from the tax quota" section of Renta WEB:

1. Purchase of plug-in electric vehicles and hydrogen fuel cell vehicles

Vehicle types eligible for the deduction:

• Passenger cars M1 (category 1)
• Light quadricycles L6e (category 2)
• Heavy quadricycles L7e (category 3)
• Motorcycles L3e, L4e, L5e (category 4)

• Type 1: Pure electric vehicles (BEV)
• Type 2: Extended-range electric vehicles (EREV)
• Type 3: Plug-in hybrid electric vehicles (PHEV)
• Type 4: Fuel cell electric vehicle (FCV)
• Type 5: Fuel cell hybrid electric vehicle (FCHV)

Two acquisition modalities:

• Direct purchase: the vehicle must have been registered in 2025.
• Advance payment: the payment must represent at least 25% of the acquisition value (sale price excluding VAT/IGIC) and be made in 2025.

2. Installation of charging points

• Applied in the tax period in which the installation is completed.
• Amounts paid from 30 June 2023 onwards are included.
• The installation must be carried out in a property owned by the taxpayer not used for an economic activity.
• Only applies to amounts paid by card, bank transfer, named cheque or bank deposit. Not cash.
• Subsidised amounts are deducted from the base; only amounts already granted are included (not those applied for).

Energy efficiency deductions

1. Reduction of heating and cooling demand — 20%

Dwellings: the taxpayer's primary residence or any other rented or intended to be rented (if rented before 31/12/2027). Does not apply to garages, storage rooms, gardens, etc., or the portion used for an economic activity.

Qualifying works: those that have reduced by at least 7% the sum of the heating and cooling demand indicators, evidenced by an energy performance certificate issued after the works (within a maximum of two years before the start).

Application period: the year in which the post-works energy performance certificate is issued (must be issued in 2025 to apply to the 2025 IRPF).

Base: amounts paid from 6/10/2021 to 31/12/2025 (excluding equipment using fossil fuels).

2. Improvement in non-renewable primary energy consumption — 40%

Qualifying works: those that have reduced by at least 30% the non-renewable primary energy consumption indicator, or achieve an improvement in the energy rating to class A or B (on the same scale).

Requires the same energy performance certificates as the previous deduction.

3. Energy rehabilitation of buildings — 60%

Buildings: dwellings owned by the taxpayer located in predominantly residential buildings (including garage spaces and storage rooms acquired with them).

Qualifying works: those that have reduced non-renewable primary energy consumption by at least 30%, or improve the building's energy rating to class A or B.

Application periods: 2021, 2022, 2023, 2024 and 2025. The post-works energy performance certificate must be issued before 1 January 2026.

Excess amounts: amounts not deducted because they exceed the maximum annual base may be deducted in the following four tax years, without exceeding the cumulative base of €15,000.

In property owners' communities: each taxpayer's base is determined by applying the participation coefficient to the amounts paid by the community.

Glossary of abbreviations

• CEE: Energy Performance Certificate
• EPNR: Non-Renewable Primary Energy
• DC: Heating Demand
• DR: Cooling Demand

Amending a Renta 2025 return already filed

Once the return has been filed, when you access Renta WEB again this situation will be detected and the option "Modify filed return" will appear.

From the "Return sections" → "Modify Renta 2025 return already filed" section you can:

• Box 103: file a corrective self-assessment.
• Box 124: change the tax option (individual ↔ joint).
• Box 125: request that the return be treated as not filed (not required to file).

Corrective self-assessment to pay a higher amount

If the correction results in paying more than the original return, the specific reason for the correction must be stated (employment income arrears, floor clause, breach of exemption conditions, etc.). The additional amount to pay is calculated on the new total quota less what has already been paid.

Both payments already made and direct debits pending payment are counted (even if not yet collected).

Corrective self-assessment to pay a lower amount

If the new return results in a lower total payment, only payments already effectively made are counted (not pending ones). The pending amount is recalculated: instead of the originally planned amount, only the new resulting amount is paid.

If the new result is less than what has already been paid, Renta WEB will calculate the excess to process a refund.

Corrective self-assessment for a refund

If the correction results in a larger refund than the original, the modification result shows the new amount to be refunded. Only refunds already effectively agreed by the AEAT are deducted (not those requested and pending agreement).

Change of tax option

As a general rule, the choice of joint or individual taxation is irrevocable once the regulatory period for filing the self-assessment has ended.

Changing from individual to joint automatically brings in the amounts. Changing from joint to individual must be completed manually, distributing between the taxpayers the proportional share of the income/refund from the original joint return.

Request for cancellation (not required to file)

If the return was filed without being required to do so, you can request that it be treated as not filed by means of a corrective self-assessment checking box 103 and then selecting the corresponding option in the "Request for the previous self-assessment to be treated as not filed" window:

• First box: not required to file → requests cancellation.
• Both boxes: when additionally the person does not have taxpayer status for IRPF purposes (residents in foral territory or non-residents in Spanish territory).

If the original return had an already-agreed refund result, that amount must be returned. Box 125 will be marked on the filing receipt.