The 2025 income tax campaign will start on April 8 with the submission of declarations online and will close on June 30. The calendar then incorporates the telephone channel, which will open on May 6, and in-person assistance at the Tax Agency offices, scheduled from June 1.
Among the taxpayers obliged to file the declaration are those who have gross employment income exceeding 22,000 euros annually when it comes from a single payer. Workers with two or more payers must also do so if they earned more than 15,876 euros per year and the amount received from the second and subsequent payers collectively exceeds 1,500 euros annually.
Self-employed individuals and recipients of the Minimum Living Income are also obliged. On the other hand, receiving unemployment benefits no longer obliges one to file the declaration by itself, unless the established limits are exceeded.
Dates and main thresholds of the campaign
The campaign will maintain the usual phased scheme. First, online submission will be activated. A month later, the telephone service will arrive and, already in June, in-office assistance for those who prefer to do the procedure in person.
One of the new features is a deduction of up to 340 euros for taxpayers with employment income equal to or less than 18,276 euros and without other income above 6,500 euros.
In the taxation of savings originating from capital, such as dividends, interest or capital gains, the tax burden rises from 28% to 30% for incomes exceeding 300,000 euros.
State deductions that remain in effect
The possibility of paying the declaration via Bizum is maintained when the result is to be paid in. The state deduction of 15% for the acquisition of electric vehicles and for the installation of charging points also continues.
Also remaining in force are the deductions for energy efficiency improvement works, with percentages of between 40% and 60%.
For habitual residences acquired before 2013, up to 9,040 euros per year can be deducted for mortgage payments or home insurance. For rental contracts prior to 2015, 10.05% of the amounts paid during 2025 can be deducted if the taxable base is less than 24,107.20 euros.
The general deduction limit for contributions to individual pension plans remains at 1,500 euros per year.
The deductions in Catalonia do not change
Catalonia's regional deductions remain unchanged. For birth, adoption, or foster care, each parent can deduct 150 euros, or 300 euros in the case of a joint declaration or single-parent family.
For habitual housing rental, in Catalonia a 10% deduction can be applied of up to 500 euros annually in individual taxation or up to 1,000 euros in joint taxation, provided that requirements are met such as being under 35 years old, having been unemployed for more than 183 days or being over 65 years old.
For rehabilitation of the main residence, the deduction is 1.5% of the amounts paid during the year, with a maximum base of 9,040 euros. There is also a 15% deduction for donations to entities that promote Catalan or Occitan.
Cryptoassets and common errors when submitting the draft
In the case of cryptoassets, the gains obtained from sale, exchange, or use as a means of payment are taxed in the IRPF, as they are integrated into the savings base. The purchase of cryptocurrencies, by itself, is not taxed.
One of the most frequent errors continues to be validating the draft without reviewing the data. If the taxpayer later detects an error or needs to complete information and the result is favorable for them, they must submit a rectifying self-assessment. If the error harms the Tax Agency, what corresponds is a supplementary declaration.
The explanation of the main novelties of this campaign is attributed to experts from Lleida consultancies.