Find out if you are required to file your Income Tax return according to the new IRPF thresholds. This is what the Tax Agency doesn’t tell you about the campaign so you don’t overpay.
The first thing to understand is that filing the 2025 tax return for income tax is mandatory or not depending on how much you earned and how many different sources paid you. That’s the fundamental point. Everything else is special cases that we’ll look at.
If you work as an employee and have a single payer, the threshold for being required to file is clear: if in 2025 you received less than 22,000 euros per year from a single payer, you are not required to file a return. Period. It’s that simple.
The problem comes when you’ve had two companies, a sick leave with the mutual insurance company, or any other source of additional income. That’s when the threshold plummets. The limit drops to 15,876 gross euros if the total received from the second and subsequent payers exceeds 1,500 euros per year . In other words, if your main company paid you 15,000 euros and the mutual insurance company paid you 2,000 for a sick leave, you’re already in. Required to file.
Many people don’t know that there are groups who always have to file, without exception, even if they earn next to nothing. The clearest case is self-employed workers: those who at any point during 2025 were registered as self-employed workers, whether in the RETA or in the Special Regime for Sea Workers, are required to file a return in all cases, regardless of the income obtained. It doesn’t matter if you invoiced 800 euros for the whole year. You still have to file.
The same applies to those who receive the Minimum Living Income: recipients of the IMV are required to file a return in all cases, including the members of the household unit, regardless of the amount of income received, although the IMV itself is exempt from taxation up to a maximum amount of 12,600 euros per year.
There is a new development this year that affects quite a few people and went largely unnoticed. It had been proposed that all people receiving unemployment benefits would have to file their Income Tax return, regardless of their income. However, unemployed people receiving non-contributory benefits or SEPE subsidies will not have to file the IRPF return, unless they have other income that requires it . A step back that benefits many people who are unemployed.
Beyond work, there are other sources of income that can make you obligated to file almost without realizing it. Income from movable capital —dividends, account interest, deposits, investment funds, prizes— subject to withholding require filing if they exceed 1,600 euros. And if you have a second home or a premises that you don’t rent out, the imputation of real estate income also counts: imputed real estate income, public aid and subsidies for the acquisition of housing must be declared if they exceed 1,000 euros.
Compare 2024 income tax and 2025 income tax
The 2025 campaign brings significant changes compared to the previous year that are worth knowing about to avoid surprises. The main difference is in the taxation of savings income. In 2025, the last bracket of the savings taxable base has been increased from 28% to 30% for bases exceeding 300,000 euros . This means that those with large estates or significant capital gains will pay a little more.
The savings scale for 2025 is as follows: up to 6,000 euros at 19%, from 6,000 to 50,000 at 21%, from 50,000 to 200,000 at 23%, from 200,000 to 300,000 at 27%, and above 300,000 at 30% . The previous year the last bracket was 28%, so the increase is two percentage points for the highest incomes.
Another relevant difference is that the general IRPF scale has not been adjusted for inflation. This causes the so-called “cold progression effect”: even though salaries have risen to compensate for the increase in the cost of living, many people have moved into higher tax brackets and are paying more taxes without being aware of it . This phenomenon especially affects low and middle incomes.
As for the thresholds for the obligation to file, the same thresholds as in 2024 are maintained: 22,000 euros for one payer and 15,876 euros for two or more payers when the second exceeds 1,500 euros . It had been proposed to raise the threshold for the second payer to 2,500 euros, but this measure was ultimately repealed.
The reduction for earned income has increased from 6,498 to 7,302 euros per year , which benefits taxpayers with lower incomes. A new deduction has also been created for low-wage workers: those who receive earned income below 18,276 euros per year may apply it, with a maximum of 340 euros for those earning the Minimum Interprofessional Wage .
2025 tax calendar
The 2025 tax calendar establishes the key dates that every taxpayer should mark in red. Although the Income Tax campaign concentrates the most attention, there are quarterly obligations that especially affect self-employed workers and business owners.
Quarterly filings follow the same pattern as previous years: the deadline for the first quarter (January-March) is from April 1 to 20; for the second (April-June), from July 1 to 20; for the third (July-September), from October 1 to 20; and for the fourth (October-December), from January 1 to 20 of the following year .
The most common forms filed quarterly are Form 111 (IRPF withholdings on employees and professionals), Form 115 (withholdings on rentals), Form 130 (payment on account of IRPF under direct estimation), Form 131 (payment on account under objective estimation) and Form 303 (VAT self-assessment) .
In addition to quarterly obligations, there are annual returns that are due in January: the annual summaries of withholdings (Forms 180, 190 and 193), the informative return of transactions with third parties (Form 347, filed in February) and the return of assets abroad (Form 720, by March 31) .
Self-employed workers should pay special attention to the IRPF payments on account (Forms 130 and 131), which are filed together with the quarterly VAT. In 2025, farmers and livestock breeders lose the deductions on diesel and fertilizers that they had been applying in previous years .
How to check the income tax draft
Accessing the draft return is the first step to finding out whether you owe money or are due a refund, and the process is simpler than it seems. The 2025 Income Tax campaign begins on April 8, 2026, although access to the draft and tax data is usually available from April 2 .
To check your draft on the Tax Agency’s website, go to the “Gestiones destacadas” section and look for “Servicio de tramitación borrador / declaración (Renta WEB)” . To identify yourself, you can use the Cl@ve system, electronic certificate, electronic ID or a reference number that you can obtain if you don’t have any of the above .
You can also do it from your mobile phone. The official Tax Agency app allows you to check the draft, modify it, validate it and submit it without moving from where you are . You will also need to have the Cl@ve app installed if you choose this identification method. The process is simple: open the app, identify yourself with Cl@ve, go to “Gestiones”, select “Renta 2025” and then “Continuar con la presentación” .
Before submitting, carefully review all the data. The draft includes tax information that the Tax Agency already has about you, but it is not always complete. It is important to check that all the income, deductions and expenses that correspond to you are included, especially if you have particular situations such as housing rental, donations or investments . You can modify the draft directly in Renta WEB if you find any error or if any data is missing.
2025 regional deductions for income tax
Regional deductions are one of the most overlooked and at the same time most important aspects of the return, because each autonomous community has its own system of deductions that can represent significant tax savings.
IRPF tax rates vary depending on the autonomous community where you file, since the tax is divided into a state bracket and a regional bracket. For example, in the Community of Madrid the maximum aggregate rate is 45%, while in the Valencian Community it reaches 54% . These differences are significant and can notably affect the final amount payable.
In addition to tax rates, each region offers specific deductions. The most common ones are usually related to:
- Educational expenses: daycare, schools, extracurricular activities.
- Housing: rent for young people, purchase of primary residence, renovation.
- Family: birth or adoption of children, large families, elderly dependents.
- Disability: home adaptation expenses, purchase of adapted vehicles.
- Entrepreneurship and investment: business creation, investment in new technologies.
- Energy and environment: installation of solar panels, electric vehicles .
In 2025, deductions for energy efficiency in homes and the purchase of electric cars are maintained (15% of the acquisition value with a limit of 20,000 euros, and 15% for charging points on a maximum base of 4,000 euros) . These deductions have even been extended to 2026.
It is essential to check the specific deductions of your autonomous community, as they can make a difference of hundreds of euros in the final result of the return. Many taxpayers miss these opportunities due to lack of awareness.
Online Procedures with the Tax Agency
The Tax Agency has digitized almost all of its procedures, and the income tax campaign can be managed entirely online without the need to visit the offices. Renta WEB is the main platform for filing the income tax return, accessible from the AEAT electronic headquarters .
In addition to Renta WEB, taxpayers can carry out numerous procedures through the Tax Agency’s website or app:
- Checking tax data: review the information the Tax Agency has about you.
- Income Tax Simulator: calculate the approximate result before filing.
- Refund requests: manage the collection of refunds if you are due one.
- Bank direct debit: change the account where you receive refunds or charge payments.
- Appointment: request telephone or in-person assistance if you cannot do it online.
Since 2025, a specific form has also been enabled to request refunds for mutual society members from prior non-prescribed years . This procedure affects those who receive retirement or disability pensions and made contributions that could not be reduced at the time, thus avoiding double taxation.
The Tax Agency’s mobile app allows you to carry out most of these procedures from your phone, with the advantage of being able to identify yourself via Cl@ve or digital certificate . For those who prefer the telephone option, from May 6 the period opens for filing the return with telephone assistance (you can request an appointment from April 29) . And for the in-person service at offices, from June 2 (appointment from May 29) .
Key Dates for the Income Tax Return
The 2025 income tax campaign has a very specific calendar that is worth knowing to avoid missing deadlines and, above all, to avoid last-minute surprises.
April 2026:
- April 2: start of the 2025 income tax campaign online. From this date you can access your draft return and tax data .
- April 8: official start of filing returns online .
May 2026:
- May 6: start of filing by phone with Tax Agency assistance .
- May 29: last day to request an appointment for in-person filing.
June 2026:
- June 2: start of in-person filing at Tax Agency offices .
- June 25: deadline to file the return with an amount due if you want to set up direct debit for payment .
- June 30: DEADLINE to file the income tax return. If you don’t do it before then, you will have to face surcharges and late payment interest .
It is important to remember that if the last day of the deadline falls on a weekend or holiday, it is extended to the next business day . If the result of your return is an amount to pay and you want to split it, the second installment of the split payment is usually due in November . You also have until June 30 to file the Wealth Tax (form 714) if you are required to .
The 2025 income tax campaign takes place in 2026, and these dates are already confirmed by the Tax Agency. Don’t leave your return until the last day, because the website can become overloaded and errors increase when you’re in a hurry.
2025 Tax Changes
The year 2025 brings several tax changes that affect different taxpayer profiles. Some are positive and others represent an increase in the tax burden.
New rates for savings income: The highest bracket of the savings tax base (over 300,000 euros) goes from 28% to 30% . This measure affects those with large estates or who have obtained significant capital gains.
Bracket creep: The personal income tax brackets have not been updated for inflation, which means many taxpayers pay more taxes even though their purchasing power has not really increased . This is one of the least known tax effects but one that affects the most people.
New deduction for low wages: A deduction of up to 340 euros is created for workers with income below 18,276 euros per year . This measure compensates for the effect of the minimum wage on disposable income.
Refunds for mutual society members: A specific form is enabled to request personal income tax refunds for tax years 2022 and earlier for mutual society members who could not reduce their contributions . From 2025, the adjustment will be applied automatically in the return.
Changes to the modules regime: The limits for filing under objective estimation are maintained, and the VAT compensation received by farmers under the special regime is no longer counted as income when determining whether the limits are exceeded .
Loss of agricultural deductions: In 2025, deductions on spending on diesel and fertilizers for farmers and livestock breeders disappear, as do some corrective indices applicable in calculating net income .
Reduction for residential leasing: The general reduction for residential leasing drops from 60% to 50% in most cases, although it is increased for specific situations that help alleviate the housing crisis .
Frequently Asked Questions About the Personal Income Tax Return
Am I required to file if I received unemployment benefits in 2025?
The rule that sought to require all unemployment benefit recipients to file was repealed . If you received non-contributory benefits or SEPE subsidies, you will only have to file if you also have other income that exceeds the established limits. In the case of contributory benefits, it depends on the total amount received.
What happens if I have more than one payer but the second one doesn’t reach 1,500 euros?
If your total income does not exceed 22,000 euros and the second payer has not paid you more than 1,500 euros, you are not required to file . The limit drops to 15,876 euros only when the second and subsequent payers together exceed 1,500 euros.
Do self-employed workers always have to file even if they lose money?
Yes. Self-employed workers are required to file the income tax return regardless of the income obtained. Even if you have had losses, you must report them. The same applies to recipients of the Minimum Vital Income .
Can I file the return by phone or in person?
Yes. From May 6 you can file by phone (with an appointment from April 29), and from June 2 in person at Tax Agency offices (appointment from May 29) . However, the online option is the fastest and has the longest window, as it starts on April 2 .
What happens if I don’t file when I am required to?
If you are required to file a tax return and you don’t, the Tax Agency can impose financial penalties, surcharges, and late payment interest. Furthermore, if the result is an amount owed and you haven’t paid it, the tax authority can claim the debt from you with interest. If you are due a refund and you don’t file your return, you would be giving up that money that belongs to you.
How do I know if the draft return is correct?
The draft includes the data that the Tax Agency has about you, but it is not always complete. It is highly recommended to review that all your income, deductions, and expenses are included. If you detect errors or missing data, you can modify them directly in Renta WEB. If in doubt, it is best to consult with a professional or with the Tax Agency itself.
What changes are there for pensioners in 2025?
Pensioners who are mutual society members can request a refund of personal income tax (IRPF) for non-time-barred tax years if their contributions could not be deducted at the time. For the 2025 tax return, the adjustment for mutual societies will be applied automatically if the AEAT has the necessary information, under the concept “Ajuste por Mutualidades – DT2 LIRPF”.
Can I pay in installments if the return results in an amount owed?
Yes, you can request to pay in installments. The second installment is usually paid in November. The deadline to set up direct debit for payment if you want to split it is June 25.
