Income 2025: IRPF developments, deadlines and deductions

The campaign of Income 2025 is in place and time is tight: the declaration must be submitted before 30 June 2026 (or 25 June if the payment is to be entered and you are home). This year, a number of new developments are coming, which should be known so as not to overpay or stop applying a deduction to which you are entitled. We summarize it in this practical guide.

Key campaign deadlines

The tax agency maintains the usual timetable for the IRPF 2025:

• 8 April - 30 June 2026: Internet presentation (Web rental and app).
• May 6 - June 30: by phone (plan «We called him.»), with an appointment since 29 April.
• 1 June - 30 June: face-to-face care in offices, with an appointment since May 29.
• 25 June 2026: last day for statements to enter with bank address.
• 30 June 2026: end of campaign. From that date, the submission is considered out of time.

If the result is to enter, you can to break payment without interest: 60 per cent when submitting the declaration and the remaining 40 per cent in November.

Are you obliged to testify?

As a general rule, they must submit the declaration:

• Employee: if they have received more than 22.000 € a single payer. With various payers, the limit goes down to 15.876 € when the perceived of the second and subsequent exceeds 2.500 € (this threshold has risen this year from 1,500 € above).
• Self-employed: if they have been discharged at any time of 2025, they are required regardless of income.
• Pensioners: pensions are taxed as income from work.

One point to be reviewed on a case-by-case basis: obligation to declare those who have received SEPE benefits has changed in recent exercises, so if you're in that situation, check your specific obligation before you assume you don't have to present it.

Main developments in IRPF 2025

Beyond the usual changes, these are the new developments that may affect your statement:

• "Direct Income" is expanding. The instant presentation service for simple statements extends to new groups, reaching about nine million taxpayers, twice as much as last year.
• Increased reduction for low-income labour. The tax benefit for reduced labour yields is strengthened: around 340 € for full yields less than 16,576 €which gradually decreases to 18,276 €.
• Second payer's threshold. Up from 1,500 to 2,500 € the amount of the second and other payers from which the limit required to declare is reduced.
• Improvement in donor deduction (art. 19 of Law 49 / 2002), with more favourable percentages.
• Updated autonomous movementswhich should be reviewed in particular in Catalonia.
• Specific exemptions: certain aid for personal damage resulting from the forest fires of the summer of 2025 and the DANA is exempt.

The technical details of model 100 are set out in Order HAC / 242 / 2026.

Deductions that should not be forgotten

Every year many taxpayers stop applying deductions to which they are entitled. Check if you have the following:

• Energy efficiency improvement works of the housing (with different percentages depending on the type of work and within the time limits).
• Electrical plug-in vehicles and rechargesfor acquisitions and payments on account within the legal period.
• Autonomous Deductions: rental of regular housing, birth or adoption, childcare or donation costs, which vary according to the autonomous community.
• Maternity, large family and persons with disabilities in charge.
• Contributions to pension schemeswithin the existing limits.

Forms of payment

The payment channels are maintained and expanded: Bank address, card, transfer and Bizum. Check the preventive notices shown by Web Income before submitting: this year they have been strengthened to avoid errors that may result in a later check or loss of a deduction.

Frequently Asked Questions about Income 2025

When does the 2025 Income deadline end? June 30, 2026. If the declaration comes in and you house the payment, the deadline is up to 25 June.

What if I file the statement later? Recharges, interest on delay and, where appropriate, sanctions may be applied. The surcharge depends on the time of delay and whether you submit voluntarily or upon a request.

Are the self-employed always obliged to testify? Yeah. Any person who has been discharged as self-employed at any time in 2025 must submit the declaration, whatever the level of income.

Can I pay the rent in time? Yeah. In general, you can break the payment by two: 60% when presenting and 40% in November, without interest.

This article is informative and does not constitute tax advice. Each personal situation may present specific features that need to be analysed individually, especially with regard to autonomous deductions and the obligation to declare. At LEYNVER we help individuals and self-employed people to review their statement and to take advantage of all the deductions to which they are entitled. If you want to make sure you present it correctly by June 30, contact us.