The start of the annual income tax campaign in Spain is approaching and there are several deadlines as well as changes you need to be aware of.
Personal income tax is known as IRPF in Spain (Impuesto sobre la Renta de las Personas Físicas) and is commonly shortened to la renta.
The annual income tax return is called la declaración de la renta and is a progressive tax - in other words, the more you earn, the more you pay.
You need to present a tax return in Spain if:
- You are employed and have an annual income over €22,000 from a single employer
- You have earned over €15,876 from multiple employers, as long as the amount from the second or third employer exceeds €2,500 per year.
- You are self-employed or have your own business
- Your income from yearly dividends, interest and capital gains exceeds €1,600
- You receive rental income over €1,000 per year
- It is the first year that you are filing a tax return in Spain
The Spanish tax year runs from January 1st to December 31st, meaning that during the tax campaign this year, you will present your taxes from January 1st to December 31st 2024.
April 2nd – This is the date when the income tax campaign begins. From this date, you can present your taxes for 2024 online. According to Spain's tax agency the Agencia Tributaria, nine out of every 10 declarations are done online.
You can present them via Agencia Tributaria website by following this link HERE.
You will need to have a Digital Certificate or to register with the Cl@ave PIN security system to allow you to access your personal data securely online. Get one either via the Agencia Tributaria page here or by booking a cita previa (appointment) at one of the many regional Tax Agency offices.
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May 6th – From May 6th, you can also present your taxes via the phone if don't want to do it online. Appointments to do this can be made from April 29th to June 27th. You will be given the option of speaking to an adviser at the Tax Office who will talk you through the process.
You can do this by calling 91 553 00 71 or 901 22 33 44.
June 2nd – From June 2nd until June 30th, you can present your personal income tax in person at the various Agencia Tributaria offices around the country. Remember that you will need to book a cita previa (appointment) in advance.
You can book your appointment online at the Agencia Tributaria website, by choosing which office you want to book it through or by calling 91 553 00 71 or 901 22 33 44. Appointments can be booked from May 29th until June 27th.
June 25th – The deadline by which you must submit your tax return if you want to pay via direct debit or if you are owed any money back and what to be paid directly into your bank account.
June 30th – The end of the tax campaign for earnings in 2024. However you decide to present your taxes, you need to make sure you do it by this date.
READ ALSO: The tax changes in Spain in 2023 that you need to know about
Tax changes for 2025
- Limits for people with more than one income stream - Last year, taxpayers with incomes under €22,000 per year and more than one employer or income source were exempt from personal income tax, provided that the income from the second or remaining payers did not exceed €1,500. The total amount of gross income earned from the second or third employers or sources has now been raised to €2,500. This means that more taxpayers will be exempt from filing their income tax returns, as the threshold for not filing taxes has been increased by €1,000.
- Unemployment benefits - This year it will be mandatory for those receiving unemployment benefits regardless of the amount, the number of days they have received it, or whether or not they meet the minimum requirements for filing. Failure to include the benefit in your tax return could result in it being stopped.
- New payment methods - Tax can now be paid via Bizum or bank card.
- Penalty for failure to file - If you owe tax and for any reason you haven't filed your return, you must pay the amount due along with a fine that can range from 50 to 150 percent of the total.
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