Spain's 2025 Income Tax Campaign Begins with New Digital Tools and Regional Deductions

Spain's 2025 income tax campaign is set to open on April 8, 2026, with more than 20 million taxpayers able to begin filing their IRPF returns online, according to El País. The campaign will run until June 30, 2026, giving taxpayers nearly three months to settle their accounts with the Tax Agency. One exception applies in the Basque Country: in Guipúzcoa, which operates under an independent fiscal regime, the campaign started one day earlier, on April 7, according to ABC. The returns cover income received throughout 2025, with the process beginning exclusively through digital channels before telephone and in-person assistance phases open in the weeks that follow.

New payment options and a phased assistance calendar The 2026 campaign introduces two new payment methods — Bizum and credit or debit card payments — expanding on the bank direct debit option that had previously been the only route available for taxpayers whose returns result in a payment, according to El Periódico. Taxpayers can also split their IRPF payment, settling 60% at the time of filing and the remaining 40% in a second installment, typically in November. For those who prefer telephone assistance, the period for requesting an appointment with the Tax Agency's "Le llamamos" (We call you) service will open on April 29, with calls beginning on May 6, according to El País. Taxpayers who want in-person help at Tax Agency offices will need to wait longer: appointments for that service will become available from May 29, with office assistance starting June 1. The Tax Agency prepares a preliminary draft return, known as the borrador, based on each taxpayer's personal and economic data, but experts and the agency itself stress that this draft must be carefully reviewed before confirmation, as errors or omissions can lead to financial penalties.

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Regional deductions range from gym fees to veterinary bills Several autonomous communities have introduced or expanded specific regional deductions for the 2025 fiscal year that taxpayers should factor into their returns before filing. In Andalusia, the regional government is allowing a 15% deduction on sports and gym expenses, capped at 100 euros per year, with no income limit attached, according to ABC. The same community is also offering a 30% deduction on veterinary expenses for companion animals acquired from January 1, 2025, though this deduction is subject to income limits: the sum of taxable bases must not exceed 80,000 euros for individual filers or 100,000 euros for joint returns. Catalonia offers deductions of 150 euros per parent on individual returns — or 300 euros on joint returns — for the birth or adoption of a child, as well as a deduction of 150 to 300 euros for taxpayers who became widowed during 2023, 2024, or 2025, according to ABC. Catalonia also allows a deduction for interest paid on loans used to finance master's or doctoral studies, provided the loans were granted by the Agència de Gestió d'Ajuts Universitaris i de Recerca. In the Balearic Islands, taxpayers with children under six who face childcare costs can deduct 40% of those expenses up to 660 euros per child, rising to 50% with a ceiling of 900 euros per child for certain groups including those under 36 years of age, people with disabilities, and large or single-parent families, according to ABC. The Balearic Islands also offer a deduction for those who support the promotion of the Catalan language through monetary donations, set at 15% of contributions.

Sports/gym expenses (Andalusia): 15, Veterinary expenses (Andalusia): 30, Childcare standard (Balearic Islands): 40, Childcare enhanced (Balearic Islands): 50, Catalan language promotion (Balearic Islands): 15

Union fees deductible via box 14, but draft may omit them Taxpayers who are members of a trade union can deduct their annual membership fees from their IRPF return through box 14, under the deductible expenses section for income from work, according to ABC. Marking this box can generate savings of between 20% and 35% depending on individual circumstances, according to financial blog Bankinter as cited by ABC. A key practical point is that the Tax Agency's pre-filled draft frequently does not include this deduction automatically, meaning taxpayers must add it manually and provide supporting documentation such as bank receipts or a certificate of total payments made. Taxpayers earning relatively little during the year should be aware that the refund generated by this deduction cannot exceed the total amount of taxes paid throughout the year, as explained by tax platform TaxDown and cited by ABC. Even when the deduction does not produce a large change in the refund amount, filing it correctly still affects the overall calculation of the 2025 fiscal year return.

Spain's personal income tax system requires residents to file an annual return reconciling income earned during the previous calendar year against withholdings already deducted by employers and other payers throughout the year. The IRPF is a progressive tax, meaning higher earners face higher marginal rates. Spain's autonomous communities have the authority to introduce their own regional deductions on top of the national framework, creating significant variation in effective tax burdens depending on where a taxpayer resides. The Basque Country and Navarra operate under separate fiscal arrangements — known as the Concierto Económico and Convenio Económico respectively — giving them greater autonomy over their tax calendars and rules than other Spanish regions.