The Spanish tax return deadline for the 2025 tax campaign, covering the 2024 fiscal year, is fast approaching: June 30th. If you haven’t filed yet, it’s crucial to review your situation to avoid penalties. Many taxpayers mistakenly believe they aren’t obligated to file, but recent regulatory changes might affect you. Below, we’ll explain who needs to file and the consequences of missing the deadline.
Who Must File Their Spanish Tax Return in 2025?
The Spanish Tax Agency (Agencia Tributaria) sets annual criteria for Income Tax (IRPF) filing obligations. For 2025, the main thresholds remain, but with significant nuances:
Income from Work
- €22,000 gross annually: If your income comes from a single payer.
- €15,876 gross annually: If you’ve had multiple payers and the sum from the second and subsequent payers exceeds €2,500.
Example: Luis’s Case In 2024, Luis worked for two companies and earned a total of €16,000 gross:
- Company A (first payer): €13,000
- Company B (second payer): €3,000
Since the sum from the second payer exceeds €2,500 and his total income is above €15,876, Luis is obligated to file his 2024 tax return.
Other Mandatory Cases
You must also file if you:
- Receive compensatory pensions from a spouse or non-exempt alimony annuities.
- Have payers not obliged to withhold taxes.
- Obtain income from work with a fixed retention rate.
Important Update for 2025
All applicants and beneficiaries of unemployment benefits must file a tax return, even if their income does not reach the usual thresholds. This represents a significant change from previous campaigns.
What Happens if You Don’t File Your Spanish Tax Return or File Late?
The consequences vary depending on whether you rectify the situation proactively or if the Tax Agency detects the non-compliance.
If You Self-Regularize (File on Your Own Initiative):
- Resulting in a refund or zero:
- A fixed fine of €100.
- Resulting in payment due:
- Up to 3 months late: A 5% surcharge, with no interest or additional penalty.
- 3 to 6 months late: A 10% surcharge.
- 6 to 12 months late: A 15% surcharge.
- More than 12 months late: A 20% surcharge plus interest.
Example: Maria’s Case. Maria earned €24,000 in 2024 and was obligated to file. If she submits her return in August (two months late) and owes €1,000, she will incur a 5% surcharge, meaning an additional €50. These surcharges only apply if the outcome is “to be paid.” If the return results in a refund or zero, a fixed fine applies, but no surcharges.
If the Tax Agency Detects the Omission:
- Resulting in a refund or zero: A penalty of up to €200.
- Resulting in payment due: A fine of 50% to 150% of the owed amount, depending on the severity.
You can consult the complete 2025 campaign calendar on the Tax Agency’s website to ensure you don’t miss the spanish tax return deadline.
Frequently Asked Questions (FAQs)
What if I’m not obligated to file, but I do anyway? There’s no problem at all! In fact, it can be beneficial. If you’ve had too much tax withheld, you could get that money back. Filing is a useful tool for those with excessive withholdings throughout the year.
Can I pay in installments if I owe money? Yes, you can pay in two installments:
- 60% when you file your return.
- The remaining 40%, typically by early November.
How can I know if I need to file this year? The Tax Agency provides an Income Tax simulator where you can enter your data and easily check your situation. You can also find a more detailed guide in this article: Plan Your 2025 Tax Return: Tips to Save.
Missing the Spanish tax return deadline can lead to significant financial penalties. Even if you think you’re not obligated, it’s wise to verify your situation with official simulators and stay updated on tax news. Remember: being proactive is key! Avoid unnecessary surcharges, stay informed, and fulfill your tax obligations on time.
At Entre Trámites, we help you meet your tax obligations simply and stress-free. We offer specialized services in tax returns, tax advice, and accounting for both freelancers and individuals.You can also contact us directly through this contact Form for us to call you, or if you prefer, you can schedule a free consultation or write to us on WhatsApp. We’re here to make the process easier for you!
