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MADRID – Spain’s tax authority Hacienda has officially opened the curtain on the 2024 income tax return campaign, announcing a revised filing calendar for 2025 that kicks off April 2 and wraps up June 30, with a suite of digital and in-person options aimed at easing compliance amid expanded filing requirements.
The new deadlines are part of the annual IRPF (Impuesto sobre la Renta de las Personas FĂsicas) process, and this year brings important procedural updates and a broader compliance net under the Royal Decree 2/2024, which extends filing obligations to more pensioners and those receiving public benefits.
Key 2025 Tax Filing Dates in Spain
| Method | Start Date | Notes |
|---|---|---|
| Online (Renta Web, AEAT App) | April 2, 2025 | Digital filing opens |
| Phone Appointments | May 6, 2025 | AEAT-assisted filing begins |
| In-Person Appointments | Bookable from June 2, 2025 | Limited availability |
| Final Filing Deadline | June 30, 2025 | Applies to all methods |
| Direct Debit Payment Cutoff | June 25, 2025 | For auto-withdrawal of owed taxes |
Who Must File? Not Just High Earners
Spain’s income tax rules are more expansive than many assume. According to the 2025 guidance, the following groups must file an IRPF return:
- Employees earning over €22,000 from a single employer
- Those earning over €15,876 from multiple employers
- Self-employed professionals and freelancers
- Individuals receiving unemployment subsidies, following reforms under Royal Decree 2/2024
- Pensioners receiving multiple income streams or foreign pensions
“This isn’t just about the wealthy—anyone with overlapping income sources or state benefits may be pulled into the filing net this year,” warns Silvia Ramos, a Madrid-based tax advisor.
Digital First: AEAT Pushes for E-Compliance
Spain’s Agencia Tributaria (AEAT) continues to digitize its services, urging taxpayers to leverage the Renta Web platform or the official AEAT mobile app.
In 2024, more than 90% of declarations were submitted digitally, and authorities are banking on even higher adoption this year. Phone-based assistance and in-person filing remain available but may face capacity limits—especially in June.
Compliance Risks: Late Filing and Mismatched Data
Tax professionals are cautioning clients to review employment and benefit records early. Spain’s AEAT has grown increasingly sophisticated in cross-matching payroll, pension, and benefit data. Errors or omissions could trigger audits, penalties, or delayed refunds.
“Don’t wait until June—start compiling your information now. Mistakes in digital pre-filled data are more common than people think,” says Ana Llorente, partner at Deloitte Spain.
Economic Context: Tax Filing in a Post-Subsidy Shift
The 2025 filing season marks the first full cycle under unemployment subsidy reforms, which altered reporting rules for recipients of job-seeking aid and related income. The move is expected to bring tens of thousands of new filers into the system.
What to Watch
- Will AEAT expand the use of pre-filled returns with real-time payroll data?
- Will Royal Decree 2/2024 bring higher audit volumes among benefit claimants?
- Are foreign pensioners and digital nomads next in line for increased scrutiny?
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