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The 2025 Income Tax Declaration campaign, corresponding to the 2024 fiscal year, will start on April 2. We explain the news and review the key dates.
When you are required to declare
- If you are a salaried employee and have earned more than 22,000 euros per year from a single payer.
- If you are an employee and have earned more than 15,000 euros per year from two or more payers.
- If you have obtained the Minimum Living Income.
- If you are self-employed and have earned more than 1,000 euros per year.
- If you have received unemployment benefits, regardless of the amount received.
Among the most significant new features is the increase in the income limit for those who have more than one payer. Until now, if a worker had several payers, they had to file an income tax return if the total received from the second and subsequent payers exceeded 1,500 euros per year. With the new regulations, this threshold rises to 2,500 euros per year.
On the other hand, the new corrective self-assessment has been introduced, which will allow errors in the tax return to be corrected without the need to file a rectification appeal, thus speeding up the modification process.
The processing of personal income tax returns for retired mutual members has also been modified, and the total associated payments have been distributed over four years for the corresponding returns.
For the first time, the AEAT allows payment via Bizum or credit card.
Calendar
March 19. From this date, taxpayers will be able to access tax data on the Tax Agency website.
From April 2. The deadline begins to submit the 2024 Income and Assets tax return online through Renda Web.
Between May 6 and June 30. Telephone assistance from the Tax Agency to help with the preparation of the declaration. The prior appointment for this service can be requested between April 29 and June 27.
Between June 2 and June 30, in-person services will be available at the Tax Agency offices. For this, you will need to have requested an appointment between May 29 and June 27.
June 27. It will be the last day to file tax returns with results to be paid by direct debit.
June 30. Deadline for submitting the 2024 Income and Assets tax return.
How to obtain the draft tax return
Taxpayers have several options to access their draft income tax return. They can do so through the electronic office of the State Tax Administration Agency, AEAT, using one of the enabled identification methods: digital certificate, electronic DNI, Cl@ve system or a reference number provided by the Agency itself.
Once the reference has been generated, it is advisable to write it down, as it will allow you to access Rentaweb services, consult the draft, modify it if necessary and submit the tax return electronically. The Tax Agency offers an online simulator, Renta Web Open, which allows taxpayers to make preliminary calculations and estimate the result of their tax return without having to officially submit it.
If you need more information, do not hesitate to contact DATA AND SERVICES.
