Key Dates for the Income Tax Declaration

Llegó el momento de rendir cuentas en una nueva Campaña de la Renta a la que están llamados más de 24 millones de contribuyentes, que desde este miércoles 2 de abril y hasta el próximo 30 de junio deben remitir a Hacienda su declaración del Impuesto sobre la Renta de las Personas Físicas (IRPF) para comprobar si, esta vez, les sale a pagar o a devolver por los ingresos obtenidos el año pasado por rendimientos del trabajo y del ahorro.

As every year, the deadlines vary depending on whether the procedure is done online, by phone, or in person at a tax office, each having its own schedule for making prior appointments for each process.

With access to tax data already enabled since March by the Tax Agency, taxpayers can now submit their declarations online. Everyone, whether required or not, can access the draft. However, those with a single payer earning more than 22,000 euros in 2024 must file. Those with multiple payers who earned more than 15,876 euros in 2024 (previously 15,000), provided the second payer paid more than 1,500 euros annually, are also required to file.

From this day until June 27th, appointments can be made, either online or by calling the Tax Agency's telephone assistance through the 'We Call You Plan'.

To be attended by the Tax Agency, either by phone or in person, an appointment must be made in advance, either online or by calling the following numbers. Automatic phone: 91 535 73 26 / 901 12 12 24 or Income Appointment Service: 91 553 00 71 / 901 22 33 44.

The period to submit the Income Tax declaration via telephone through the 'We Call You Plan' with assistance from the Tax Agency begins, following the prior appointment request.

The period to request an appointment to prepare the declaration in person at a tax office begins, using the previously mentioned phone numbers.

This day marks the beginning of the period to prepare and submit the 2024 Income Tax declaration in person at the Tax Agency offices. It is essential to have made a prior appointment.

This is the deadline to set up direct debit if your Income Tax declaration results in a payment, meaning you owe the Tax Agency.

Last day to request an appointment if you wish to make your Income Tax declaration in person at the Tax Agency offices.

June 30th is the final deadline to submit the Income Tax declaration for the 2024 fiscal year. This day officially concludes the Income Tax Campaign, both for online submissions and those made with the help of a manager or at Tax Agency offices.

It is crucial to keep this calendar in mind to avoid any issues and ensure deadlines for each procedure are not missed, especially in a year with significant changes that all filers should be aware of. First, it is important to know if you need to file the Income Tax declaration, which depends on the minimum income, withholdings, and also if you are entitled to tax deductions.

In addition to the mentioned minimum incomes, those receiving compensatory pensions or having income from real estate, movable capital, and capital gains subject to withholding must also file. Public aid exceeding 1,000 euros annually - such as subsidies for purchasing official protection housing - must also be declared.

"If the declaration results in a payment, it is possible to split the payment into two instalments without interest (60% at the time of submission, and the remaining 40% in October). Additionally, as a new feature this year, it has been announced that payment can be made via Bizum," recalls Benja Anglè, professor at UOC, in an analysis of the Campaign.

Regardless of their income, self-employed individuals and freelancers registered in the Special Regime for Self-Employed Workers (RETA) or in the Special Regime of the Social Security for Sea Workers at any time in 2024 are also required, as well as those who have received the Minimum Vital Income (IMV), among others.

Finally, and to the relief of many, the obligation to file the declaration for those who have received unemployment benefits in 2024 is postponed until next year.