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Table of contents
Spanish Income Tax Return 2025 (IRPF)
Filing deadlines
- Online (Renta Web): 2 April – 30 June 2026
- Phone service: 6 May – 25 June 2026
- In-person (AEAT offices): 2 June – 30 June 2026
- If paying by direct debit: deadline 25 June 2026
Who must file
Single employer: gross employment income > €22,000. Multiple employers (second > €1,500): gross > €15,000. ERTE recipients (SEPE is a second payer) fall under the €15,000 threshold. Also mandatory if capital gains/income > €1,600, rental income > €1,000, or to claim deductions.
Main income types
Employment income, rental income (60% reduction for residential lets), capital returns (savings tax 19-28%), capital gains (property, shares, crypto), and self-employment income.
Common deductions
Pensión plan contributions (max €1,500/year), maternity (€1,200/year per child under 3), large family (€1,200-€2,400/year), donations (80% on first €250). Regional deductions vary significantly.
To pay or to receive?
If withholdings exceed the tax owed → refund (usually within 2-4 weeks in practice). If withholdings were insufficient → must pay, optionally in two instalments (60% now + 40% in November).
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