The 2024 income tax return campaign is now underway., and like every year, millions of taxpayers will have to file their accounts with the Treasury. This process, which affects all individuals residing in Spain with income during 2024, is accompanied by important changes, new key dates, and some new features worth knowing in depth.
To avoid errors, penalties or simply to take advantage of all possible deductions, it's a good idea to review how and when to file your tax return, who is required to do so, what tools are available, and what expenses can be deducted. This comprehensive guide will provide all the answers, especially if you're interested in learning more. What happens if your return is being reviewed?.
Key dates for the 2024 Income Tax Return
La The Tax Agency has set the official calendar for the 2024 Income Tax campaign., which runs from April 2 to June 30, 2025.
- April 2 to June 30: : online filing period through the official Tax Agency portal or the app.
- May 6 to June 30: : presentation by telephone within the “We Call You” plan (appointment from April 29).
- June 2 to June 30: In-person assistance at the Tax Agency offices (appointment required from May 29).
- 25 June: Deadline for declarations with a result to be paid and direct debit.
More than 23 million taxpayers are called to participate in this campaign.It's important to plan ahead for the most convenient way to submit your application, whether digitally, by phone, or in person. If you need additional information, you can find more information about the implications of filing your tax return late.
Who is required to submit the declaration?
The obligation to declare depends on the source and amount of income obtained during 2024.These are the main assumptions:
- More than 22.000 euros gross single-payer annual payments.
- More than 15.876 gross euros with two or more payers, provided that the second and subsequent payers together exceed 1.500 euros.
- Recipients of the Minimum Vital Income (IMV), even if they have not reached the minimum established for other cases.
- Self-employed, regardless of their income.
In the case of being unemployed and receiving benefits, you must also declare if you exceed 15.876 euros per year. The same applies to those who have received social assistance or subsidies. It is important to remember that Self-employed workers must be aware of their tax obligations.
Particularities for IMV recipients
Any person who has received the Minimum Vital Income (holder or member of the cohabitation unit) is required to file the declaration, even if they have had no other income. This measure aims to ensure the continued support and update each household's data.
Keep in mind that:
- Los Minors who are beneficiaries of the IMV must also appear on the declaration., either jointly with their parents or individually, but it is not enough to mention them as descendants.
- The IMV is exempt from taxation Unless combined with other social benefits, it exceeds 12.600 euros. In that case, the excess is taxed as earned income.
- La Declaration will be simple when there is no other incomeIf the total income does not exceed the minimum, zero boxes may appear.
Furthermore, there are a number of Additional obligations for IMV recipients, such as communicating changes in family, address, or income, as well as participating in inclusion strategies of the corresponding Ministry.
Digital tools: Web Rent and Direct Rent
The Tax Agency provides citizens with several tools to facilitate the process. These include:
- Rent Web: platform where you can consult and modify the draft before submitting.
- Tax Agency App: allows you to perform various tasks from your mobile phone, including checking the status of your declaration.
- Direct Income: a new system for certain taxpayers with simple returns and no changes from the previous year. It allows for almost instant tax filing.
You can access with a digital certificate, Cl@ve PIN, reference number or DNI/NIE with contrast data. For questions and assistance, a telephone number (91 554 87 70) is available Monday through Friday, from 9 a.m. to 19 p.m. If you're interested in automating processes, there are tools that can help. facilitate the management of your invoices.
Insurance deductions in 2024 income tax
Many taxpayers can benefit from tax deductions applicable to certain insurance policies., which can reduce the tax burden. These are the most relevant:
Home insurance
It is deductible if it is linked to the mortgage and was taken out before 2013 for the primary residence. landlords and self-employed workers can deduct it in proportion to the professional use of the property.
- UP TO 15% of of the premium, with a maximum of €1.536.
- Autonomous communities such as the Balearic and Canary Islands also allow non-payment insurance to be deducted from rent.
Life insurance
Deductible when is linked to a mortgage or retirement savings plan (for example, in Insured Pension Plans). Self-employed workers can also deduct up to €500, or €1.500 if they have a disability.
Benefits are taxed as income from movable capitalIf the beneficiary is different from the policyholder, inheritance and gift taxes are payable. It is essential to be informed about how these aspects affect the income statement 2024.
Health insurance
Its deduction is not allowed if it was hired privately., but yes when the company hires it as part of the salary in kind or if the self-employed person pays taxes through direct assessment and meets certain requirements.
It can be deducted as long as the expense is justified, recorded and corresponds to 2024. It must be included in the box 200 of the declaration.
Car insurance
Professional liability insurance
Only deductible for self-employed and if it is directly related to your profession or business. This type of insurance protects against damage to third parties during work activities.
How to resolve doubts and get assistance
The Tax Agency has strengthened its support channels for the 2025 campaign. Taxpayers have access to:
- Information on the official website, especially useful for IMV recipients and self-employed workers.
- General and technical assistance telephone numbers: 91 535 73 26 or 901 12 12 24 to request an appointment for the telephone plan, and 91 554 87 70 for basic tax information.
- Access to online tools such as drafts, simulators and validators of tax data that saves time and prevents errors.
Furthermore, Many municipalities and autonomous communities publish specific guides about regional tax benefits or additional free advisory services. You may want to learn more about personal finances and how they relate to your statement.
This 2024 income tax campaign is marked by a series of well-defined dates, a reinforcement of digital channels, and many opportunities for those who meet certain requirements and wish to take advantage of all available deductions. The commitment to tax transparency obliges many taxpayers, especially those who receive social benefits such as the IMV (Spanish Social Security Income Tax) or are unemployed, to file their tax returns regardless of their income level. At the same time, new opportunities are opening up for those who use the system. insurance linked to housing or economic activity, especially the self-employed. A good understanding of the specific circumstances can make the difference between paying more taxes or taking advantage of the tax benefits available to everyone.
