The date has been set for the 2025–2026 tax return filing period. Like every year, taxpayers will submit their accounts to the Tax Agency during the spring months.
The tax calendar also sets out the key dates for filing personal income tax returns (IRPF), online, by phone or in person. Being aware of these deadlines is essential to avoid penalties and to make the most of available tax deductions.
When can you file your tax return in Spain?
Here are the key dates to keep in mind for filing your 2025 income tax return in Spain (the Declaración de la Renta), which takes place in 2026:
- Online tax returns: The filing period runs from 8 April to 30 June 2026 through the Agencia Tributaria website. If you choose to pay any tax owed by direct debit, the deadline is 25 June 2026.
- Telephone assistance: This service will be available from 6 May to 30 June 2026. An appointment is required and can be booked between 29 April and 29 June 2026.
- In-person assistance: Help at tax offices begins on 1 June 2026 and runs until 30 June 2026. Appointments can be booked between 29 May and 29 June 2026.
To request an appointment with the Tax Agency, you can do so online or by phone using the following numbers:
- Automated telephone service: 915 35 73 26 / 901 12 12 24
- Tax return appointment service: 915 53 00 71 / 901 22 33 44
What is the Tax Return deadline?
Income tax returns can be filed until 30 June 2026, which is the general filing deadline. For payments by direct debit, the deadline is 25 June 2026.
When can I submit my draft tax return for 2026?
From 8 April 2026, you will be able to access your draft tax return and tax data on the Spanish Tax Agency’s (AEAT) website for review. On the same day, you can consult, modify and prepare your tax return entirely online via Renta WEB or the official app before submitting it.
2026 Tax Return: new features and key changes
Each year, the Tax Agency introduces tax changes and process improvements. Several new measures are planned for 2026:
- Exemption from income tax for those receiving unemployment benefits: One innovation under Royal Decree-Law 2/2026 of 3 February (published in the BOE on 4 February) exempts people receiving unemployment benefits from filing a tax return.
- Deduction for low incomes: The BOE (Law 5/2025) establishes a deduction of up to €340 in the IRPF for workers with low incomes close to the minimum wage (up to €16,576 gross per year), which gradually decreases for incomes up to €18,276.
- Deductions for energy efficiency and mobility: Deductions remain available for investments to improve home energy efficiency (insulation, thermal envelope, etc.) and for buying electric vehicles or installing charging points.
- Exemption for disasters: Public aid to cover personal injuries from forest fires or disasters such as flash floods is exempt from personal income tax. Aid provided to companies for personal or material damages resulting from emergencies is also tax-exempt.
- Savings income: The top tax rate for income from savings (investment funds, stocks, etc.) has been modified. For income exceeding €300,000, the rate rises from 28% to 30%, while the lower brackets remain unchanged.
Comparative table of savings tax rates
| Savings taxable base | Rate applicable in 2023–2024 | Rate applicable in 2025 |
|---|---|---|
| Up to €6,000 | 19% | 19% |
| From €6,000 to €50,000 | 21% | 21% |
| From €50,000 to €200,000 | 23% | 23% |
| From €200,000 to €300,000 | 27% | 27% |
| Over €300,000 | 28% | 30% |
