Key changes to Spain’s 2025 income tax rules as filing season begins

Madrid / 7 April 2026

Tax authorities in Spain have confirmed updated rules for the 2025 income tax return campaign, with one major change affecting millions of people.

The filing period officially begins on 8 April, with existing income thresholds largely unchanged but new exemptions introduced.

Unemployment benefit recipients now exempt

The most significant change this year is that individuals who received only unemployment benefits during 2025 will no longer be required to submit a tax return, provided their annual income does not exceed €22,000.

This update is expected to affect around 2.5 million people and removes a previous administrative burden for those out of work.

Who must still file a return?

Under current rules, the following groups are required to submit a tax return:

• Employees earning more than €22,000 per year from a single employer
• Those with multiple employers earning over €15,876 annually (if more than €1,500 comes from additional payers)
• Self-employed workers, regardless of income
• Recipients of the Minimum Living Income (IMV), including all household members

Pensioners with multiple pensions may also need to file, particularly where tax withholdings have not been correctly applied.

Income from savings and property

Lower thresholds apply to non-employment income. Individuals must file a return if they receive:

• More than €1,600 from savings income such as dividends or interest
• Property-related income or capital gains exceeding €1,000 annually
• Capital losses of €500 or more
• Optional but potentially beneficial

Officials note that even those not legally required to file may still benefit from doing so.

Submitting a return can result in a refund where too much tax has been deducted, or allow access to deductions and tax relief schemes.

How to check

Taxpayers can confirm whether they need to file via their draft return provided by the Agencia Tributaria, which will indicate if submission is required.

The 2025 campaign also includes additional measures such as deductions linked to minimum wage earners and aid related to recent weather events.