The 2025 income tax campaign begins this Wednesday with the opening of the period to consult the draft and filing the declaration online, either through the Renta Web program, Renta Directa -if no changes are introduced- or the Tax Agency's mobile application.
The taxpayers who prefer to file the settlement by phone, through the program We Call You, will be able to do so from May 6, while those who want to submit it in person at offices will have to wait until June 1.
The deadline for submitting declarations ends in all cases on June 30, except for those whose result is to be paid and wish to direct debit it, which will have to be submitted by June 25.
Mandatory for self-employed and recipients of the IMV
The filing of the income tax return is mandatory for taxpayers with employment income exceeding 22,000 euros from one payer or 15,876 euros from two or more payers, for those who have been registered as self-employed and for recipients of the minimum vital income (IMV), among other cases.
Among the novelties of this campaign is a deduction for employment income below 18,276 euros, which will amount to 340 euros for those who received, at most, the 16,576 euros of the interprofessional minimum wage (SMI) of 2025, which thus remains exempt from taxation.
The taxpayers with employment income that are between the minimum wage and 18,276 euros will also be able to apply the deduction, for an amount that decreases as the income increases.
Other new features include an increase in the rate applied to savings income exceeding 300,000 euros, which goes from 28% to 30%, together with an exemption for aid related to forest fires and a reduction in the income from artistic activities carried out exceptionally.
Likewise, the deductions for the purchase of an electric vehicle, improvement of the energy efficiency of buildings, contributions to pension plans, investment in main residence acquired before 2013 or donations to non-profit entities remain in force.
