Spain Income Tax Return 2025 (IRPF): Complete Guide for Taxpayers
Everything about the Spain 2025 Income Tax Return: who must file, deadlines, tax changes, deductions, minimums, investment gains and how to file with AEAT.
# Spain Income Tax Return 2025 (IRPF): Complete Guide for Taxpayers
The 2025 Renta campaign runs from 2 April to 30 June 2026. Filing deadlines: online from 2 April, telephone from 6 May, in-person from 2 June.
Who must file?
Employment income >€22,000 (one payer) or >€15,000 (multiple payers with second >€1,500); investment income with withholding >€1,600; rental/business income >€1,000; untaxed capital gains >€500.
Key 2025 changes
- Personal allowance: raised to €6,700 (from €5,550)
- Employment reduction: up to €7,302 for net income ≤€19,747.50
- Crypto: gains/losses in savings base (19–28%); Model 721 for balances >€50,000; staking/lending as capital income
- Rental income: 60% reduction for residential leases (50% for contracts from 1/1/2024 in non-designated areas)
Investment rates (savings base)
€0–6,000 → 19% | €6,000–50,000 → 21% | €50,000–200,000 → 23% | €200,000–300,000 → 27% | >€300,000 → 28%
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