Income Tax Return 2025 in Spain: 2026 campaign
The 2025 income tax return is filed during Spain's 2026 tax campaign. It covers income, withholdings and deductions from the 2025 tax year, while the official filing window runs between April and June 2026. With our net salary calculator, you can estimate your IRPF withholdings and anticipate whether you will have to pay more or receive a refund.
Official AEAT calendar for the 2025 return
- April 8 to June 30, 2026: online filing for 2025 income and wealth tax returns.
- June 25, 2026: last day for returns payable by direct debit.
- May 6 to June 30, 2026: phone filing support by the Tax Agency, with appointments from April 29 to June 29.
- June 1 to June 30, 2026: in-office filing support, with appointments from May 29 to June 29.
Source: Spanish Tax Agency campaign dates for Renta 2025.
Who must file the 2025 income tax return?
Taxpayers are required to file a return if their income exceeds:
- €22,000 per year from a single employer.
- €15,876 per year in certain cases, for example when there is more than one payer and the second and following payers exceed €1,500 per year.
Those who earn more than €1,600 in investment income or certain public subsidies must also file. Self-employed workers and other specific cases may have to file even below these general limits.
How to calculate IRPF in 2025
The IRPF is progressive. As a general reference, these are the common brackets before applying regional and personal circumstances:
| Income bracket | General reference rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| Over €300,000 | 47% |
These rates are combined with the regional ones, which vary depending on the autonomous community. See the IRPF by region table for more details.
Practical Example – 2025 Return
A worker earning €30,000 gross annually over 14 payments can expect a net salary of around €23,500 in Madrid, compared to €22,900 in Catalonia due to regional tax differences. With this information, the Tax Agency (Hacienda) determines whether enough tax has been withheld during the year or if an additional payment is required.
Frequently Asked Questions about the 2025 Income Tax Return
Is it mandatory to file if I earn less than €22,000?
If your income comes from a single employer and does not exceed €22,000, you are not obliged to file. However, it may be convenient to do so if you are entitled to a refund.
Can I use this calculator for my tax return?
Yes, the net salary calculator allows you to simulate IRPF withholdings and anticipate your result, but it is for guidance only. It is based on official BOE tax tables but has no legal validity and does not replace the Spanish Tax Agency’s official system.
When is the refund paid?
If your return shows a negative balance (refund due), the Tax Agency usually pays it within one to three months after filing.