The 2025 Income Tax Campaign is already underway, and with it, many doubts arise—especially for those residing in Spain for the first time or earning income both within and outside the country.
Whether you are a resident or non-tax resident in Spain and have earned income during the past year, at LexTax we want to help you understand what tax obligations you must fulfill, when to file your return, and how to avoid mistakes that could cost you time and money.
When does the 2025 Income Tax Campaign start?
The Tax Agency has confirmed that the campaign starts on April 2, 2025 and ends on June 30, 2025. During this period, you can file your return online, through the app, or by booking an appointment for phone or in-person assistance.
Who is required to file a tax return?
The following are required to file:
- Tax residents in Spain who have earned more than €22,000 annually from a single payer, or more than €15,000 from multiple payers.
- Self-employed individuals, business owners, or professionals engaged in economic activity.
- Individuals who have earned income from movable capital, rentals, or capital gains.
- Those who have sold property or shares.
- Foreigners who, although not tax residents, have income earned in Spain and must file under Form 210.
Tax updates to consider in 2025
Among the main updates in this campaign:
- New updated personal income tax brackets.
- Changes in deductions for maternity, housing, and pension plans.
- Improved Renta Web system for non-residents with digital identification.
- Enhanced data sharing with European countries (affects foreign income).
What documentation do you need?
It is advisable to have the following documentation ready:
- DNI/NIE and updated personal details.
- Income certificates (salaries, pensions, dividends, rentals).
- Insurance, mortgage, or donation receipts if deductions apply.
- Information on owned or rented properties.
- Certificates of foreign income if you are fiscally resident in Spain.
What if you are a foreigner?
At LexTax, we work with residents and non-residents from various nationalities. If you:
- Have lived more than 183 days in Spain,
- Work remotely from Spain,
- Are a foreign pensioner or investor,
- Or have assets in Spain that generate income,
you will likely need to file a return. In this case, properly applying double taxation agreements, deductions, or appropriate forms is key to not overpaying and complying with the law.
What happens if you don’t file on time?
If you do not file your 2025 Income Tax return within the deadline (by June 30, or June 25 if payment is direct-debited), the Tax Agency may apply:
- Surcharges ranging from 1% to 15%, depending on how late you file.
- Late payment interest, if the result is payable.
- Penalties, if the Tax Office requires you to file or detects significant omissions.
Can it be submitted late?
Yes. Although it’s best to avoid it, you can submit the return after the deadline. In that case, surcharges will apply, but it’s better to regularize voluntarily before the Tax Office does.
If you have international income or are unsure of your obligations, it’s important to seek advice. At LexTax Consulting we help you file correctly and on time, minimizing risks and avoiding penalties.
Conclusion
The 2025 Income Tax might seem complex, but with proper planning and professional guidance, you can meet your obligations and optimize your tax burden.
At LexTax, we analyze your case individually and handle the entire process, submission, and follow-up of your tax return.
Frequently Asked Questions
When does the 2025 Income Tax return start?
The filing period starts on April 2 and ends on June 30, 2025.
Am I required if I’m a foreigner living in Spain?
It depends on your tax residency and the type of income you earned. If you exceed certain thresholds or have income in Spain, then yes.
What if I have income in another country?
If you are a tax resident in Spain, you must declare your worldwide income, but you can apply the double taxation agreement to avoid being taxed twice.
Can I file the return even if I’m not required to?
Yes, especially if you might benefit from a refund or deduction.
Can I file the return on my own?
Yes, but if you have international income, properties, or complex situations, it’s recommended to seek a specialized advisor.