The 2026 income tax filing season in Spain, covering the 2025 tax year, runs from April 8 to June 20. Here are all the key deadlines to keep in mind when preparing your tax return:
• April 8 → Online filing begins via Renta Web or the Tax Agency app
• April 29 → The period to schedule an appointment to file your tax return by phone opens
• May 6 → Filing by phone begins through the “Le Llamamos” program
• May 29 → Starting this day, you can request an appointment to file your tax return in person
• June 1 → In-person tax return filing begins
• June 25 → Deadline for filing tax returns with a tax liability and direct debit
• June 20 → Official end of the tax return filing season
For the 2025 tax filing season, taxpayers who earned employment income exceeding 22,000 euros from a single employer or 15,876 euros from two or more employers, as well as those who were registered as self-employed, among other cases, will be required to file a tax return.
The 2026 tax season introduces a new feature: a tax deduction of 340 euros that exempts those who earned the Minimum Wage (SIM) from income tax throughout 2025. In addition, it will be phased in for taxpayers with annual incomes below 18,276 euros. But that’s not all. The Council of Ministers has approved a tax cut that will apply to these low-income earners in their 2027 tax returns.
The goal is for workers benefiting from the minimum wage increase—set at €17,094 per year for 2026 (€1,221 per month in 14 payments)—to recover the income tax withheld from their paychecks when filing their income tax returns. The measure, which will apply to the 2026 tax year and be reflected in the 2027 income tax return, addresses the so-called “step error,” whereby even a very small wage increase triggers a disproportionate rise in taxes.
For this reason, the Treasury decided to increase the deduction—which was created to bridge the gap between the tax-exempt threshold and the new minimum wage—from 340 euros to 591 euros and extend it to taxpayers with annual incomes below 20,000 euros. This effectively guarantees a 0% tax rate. According to the government’s calculations, workers earning the minimum wage will pay 365 euros less in taxes than in 2025.
How this will affect the 2026 tax return
Next April marks the start of the 2025 income tax filing season, and workers who earned the minimum wage—set at 16,576 euros annually—last year may also be eligible for an income tax refund. If total earned income does not exceed the minimum wage, the refund is €340. Above that amount, the refund is reduced by applying a coefficient of 0.2 to the difference between the salary (which must be less than €18,276) and the minimum wage.
This means that a taxpayer who earned €17,200 in 2025 will have a difference of €624 compared to the minimum wage. By multiplying that amount by 0.2 and subtracting it from the €340, they will receive a deduction of €215.20.
Do you need assistance with your Income tax Return (“Declaracion de la renta”)? BarcelonaGlobalService will manage it for you in 24 hours.
Contact: francesco@barcelonaglobalservice.com
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