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%

Lexiel analyses international double taxation, calculates the Beckham regime (24% flat rate for impatriates) and finds DGT binding rulings and TSJ/AN case law on disputed deductions.