Annual income tax return (IRPF)
Declaración de la Renta (IRPF)
The dates and amounts on this page apply until 2026-12-31; there may be a newer call or new rules. Check the official information.
What it is
The Agencia Tributaria provides information on IRPF (personal income tax) and helps you prepare and file the annual income tax return (Renta DIRECTA and Renta WEB services, tax data, checking returns already filed and the Renta virtual assistant). The 2025 income tax campaign began on 8 April 2026.
Official wording
Comienzo de la campaña: 8 de abril de 2026Official sources
- Where it applies
- All of Spain
Official information
Official sources
When
The 2025 income tax return was filed online from 8 April to 30 June 2026; if payment was by direct debit, the deadline was 25 June. Each year's campaign covers the previous year's income.
Official wording
8 de abril hasta el 30 de junio de 2026: presentación por Internet de las declaraciones de Renta y Patrimonio 2025.Official sources
Steps
Step 1: Check whether you must file
In general, you do not have to file if you only had employment income of up to €22,000 from a single payer (or several, if the second and later payers together did not exceed €1,500). The limit drops to €15,876 if there was more than one payer and the second and later ones exceed €1,500, if the payer was not required to withhold tax (e.g. pensions from abroad), and in other cases. There are other limits for interest and dividends (€1,600) and imputed property income (€1,000). Among others, anyone registered as self-employed at any time in the year and recipients of the minimum living income must always file.
Official wording
Con carácter general, 22.000 € anuales si proceden de un único pagador.
Official sources
Step 2: Review the draft
From the start of the campaign you can review the draft, change it and file online with Renta WEB, Renta DIRECTA (for simple returns with no changes to the draft) or the Agencia Tributaria app.
Official wording
A partir del 8 de abril, están disponibles todos los servicios de ayuda para revisar tu borrador, modificarlo y, en su caso, presentar tu declaración de la Renta 2025 por Internet a través de Renta WEB, Renta DIRECTA o por la APP.
Official sources
Step 3: If you need help: phone or office appointment
The Agencia Tributaria can prepare your return by phone (in 2026, from 6 May to 30 June, with appointments from 29 April) or at its offices (1-30 June, with appointments from 29 May). Book on the e-office or by phone (91 535 73 26 / 901 12 12 24, automated).
Official wording
6 de mayo hasta el 30 de junio de 2026: la Agencia Tributaria le podrá confeccionar su declaración de Renta 2025 por teléfono (solicitud de cita desde el 29 de abril hasta el 29 de junio).
Official sources
Step 4: File and pay or get your refund
The deadline is 30 June whether you owe tax or get a refund; if you owe and pay by direct debit, 25 June. If you owe tax, you can pay by Bizum or card in Renta WEB, Renta DIRECTA and the app.
Official wording
El plazo de presentación finalizará el 30 de junio para declaraciones tanto a ingresar como a devolver, si bien el plazo en las declaraciones a ingresar con domiciliación bancaria concluirá el 25 de junio.
Official sources
FAQ
I am self-employed; must I file even with low income?
Yes: anyone registered in the self-employed scheme at any time in the year must file, whatever the amount.
Official wording
Quienes en cualquier momento del ejercicio hubieran estado de alta como trabajadores por cuenta propia en el Régimen Especial de Trabajadores AutónomosOfficial sources
I receive a pension from China; does that change anything?
The Agencia Tributaria leaflet gives foreign pensions as an example: when the payer is not required to withhold, the threshold for not filing drops from €22,000 to €15,876.
Official wording
El pagador de los rendimientos no esté obligado a retener (por ejemplo, pensiones procedentes del extranjero).Official sources
Related procedures
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