2024 Income Tax Campaign

© HA

Those who choose to file their tax return online, either through the Renta Web programme or the AEAT mobile app, will be able to do so from the first day of the campaign. For those who prefer to file by telephone, the deadline will begin on 6 May, while the in-person service at Tax Offices will be available from 2 June. In all cases, the deadline for filing the tax return is 30 June, except for tax returns that are paid by direct debit, for which the deadline will be 25 June. In any case, the draft tax return can be downloaded and filed on 2 April.

• Income Tax Campaign Calendar
• Find out how to access digital admin procedures
• Help preparing your Income Tax return
• Explanatory videos
• Technical assistance

• Who is obliged to file an income tax return?

Taxpayers with earned income of more than 22,000 euros from a single payer, or more than 15,876 euros from two or more payers. Those who have been registered as self-employed or have received unemployment benefits must also do so.

• Which foreigners have to declare their income?

It depends on whether you are a tax resident in Spain or not. If you are considered a tax resident, you will have to pay tax here on all your income, regardless of which country you earn it in. If you are non-resident, you will only be taxed on income earned in Spain.

• How do you know if you are a tax resident in Spain?

The tax authorities consider you to be a tax resident if you meet at least one of these conditions:

1. You stay in Spain for more than 183 days a year (more than 6 months). For the calculation, sporadic absences are counted, unless you can prove that you are resident in another country.

2. Your main source of income or economic interests is in Spain. For example, if you work here, have a company or your most important investments are in the country.

3. Your immediate family lives in Spain. If your partner (not legally separated) and/or minor children reside in Spain, the tax authorities will assume that you do too, unless you can prove otherwise.

• Box 505 for obtaining the reference number and downloading the draft tax return in 2025

In order to obtain the draft tax return and the tax data provided by the Tax Agency, it is compulsory to identify yourself by different methods, one of the most commonly used being box 505 of the previous year's tax return. Box 505 of the Renta 2023 tax return corresponds to the ‘General net taxable income subject to taxation’. For those who filed their tax return last year, you can find box 505 in the PDF document of the tax return, in the section where the general taxable base is broken down.

• What's new in the income tax return for 2025?

One of the most relevant new features for this year is that, in the event that the tax return is payable, payment by credit card under secure e-commerce conditions or via Bizum will be added.

• How long does the Treasury have to repay

The legal deadline for the Treasury to make this payment is six months, from the end of the campaign, which this year will be 30 June, ‘or from the date of submission if the return was submitted after the deadline, to make the provisional settlement that confirms or rectifies the amount of the refund you have requested’, details the Agency.

• How much interest the tax authorities pay if the Treasury does not repay on time

Once the six-month period has elapsed without the payment of the refund having been ordered for reasons attributable to the tax administration, the amount pending refund will be subject to late payment tax interest. This year, the tax late payment interest rate is 4.0625%.