The Tax Agency has already made available the necessary tax data and content to allow citizens to prepare their filings. Additionally, a new service is available to obtain the 2025 reference number, which is essential for accessing all services for the current and previous campaigns.
The deadline for submitting declarations via the internet runs from April 8 to June 30, 2026. Taxpayers will be able to access the draft declaration for the Personal Income Tax (IRPF) electronically from April 8, 2026, through the State Tax Administration Agency's processing service.
For those who prefer telephone assistance, the Tax Agency will offer this service from May 6 to June 30, 2026, with appointment requests available between April 29 and June 27. In-person assistance at offices will be available from June 1 to 30, requiring an appointment from May 29 to June 27. It is crucial to remember that the deadline for declarations with a payable result and direct debit ends on June 25.
Among the novelties of the 2025 campaign, updates in regional tax benefits and specific changes for self-employed individuals, capital gains from prizes, exchange-traded funds (ETFs), and SICAVs stand out. A new deduction for lower incomes is also introduced. The Renta WEB system incorporates improvements, such as alerts for settlements involving ascendants or descendants with incomes between 1,800 and 8,000 euros, identifying whether they are obliged to declare to prevent errors. Furthermore, the program will automatically calculate the minimum yield from rentals to family members.
For self-employed individuals, two new boxes are added for direct estimation contribution regularizations, the breakdown for declarations in agricultural sector modules is expanded, and boxes are included to reduce the refund of subsidies in these cases. Capital gains from prizes, ETFs, and SICAVs will have specific boxes (0360 for advertising purposes and 0361 for others). The last section of the rate applicable to the taxable savings base in the IRPF is modified, raising the maximum state marginal rate from 14% to 15% for the portion exceeding 300,000 euros, and to 30% for foreign residents. Tax incentives for sustainability investments are maintained, and a deduction for low incomes is added to offset the impact of the Interprofessional Minimum Wage.




