U-turn by Hacienda on Income Tax: These Spaniards Are Exempt from Filing It

The Tax Agency has announced significant changes for the 2025 Income Tax Return. These modifications will allow more citizens to be exempt from filing it, especially those with annual incomes below 22,000 euros.

Important Notice from Hacienda: They Don't Have to File the Income Tax Return

Traditionally, taxpayers with a single payer and incomes below 22,000 euros annually were not required to file. However, if they had more than one payer and the second exceeded 1,500 euros, they had to do so.

For the 2025 Income Tax Campaign, this limit has been increased to 2,500 euros. This means that those with more than one payer, whose income from the second and remaining doesn't exceed 2,500 euros, will be exempt if their total income doesn't exceed 22,000 euros.

Other Groups Not Required to File the 2025 Income Tax Return

In addition to those previously mentioned, there are groups that, due to their particular situation, are exempt from filing the Income Tax Return. For example, victims of terrorism are not required to file.

• People affected by HIV: Beneficiaries of aid for this condition are also exempt.
• Beneficiaries of alimony: Those who receive these annuities according to court decisions are not required to file.
• Awardees in prominent fields: People who have received significant artistic, literary, or scientific awards, such as the Prince of Asturias Award, are exempt.
• High-level athletes: Those who receive financial aid related to programs from the Higher Sports Council are not required to file the return.

New Developments in the 2025 Income Tax Campaign

The 2025 Income Tax Campaign brings several new developments aimed at facilitating the process and adapting to the current needs of taxpayers. The variety of methods for paying the return has been expanded, allowing the use of credit cards and Bizum, in addition to existing methods such as electronic payment and direct debit.

A significant modification is that unemployed individuals receiving benefits will be required to file the return, regardless of their income. This measure seeks greater control and transparency in the receipt of these aids.

In addition to online filing, taxpayers will be able to file the return via a phone call starting May 6, by requesting an appointment from April 29, and in person at the Tax Agency offices.

For the first time, card payments exceeding 25,000 euros annually will be fiscally monitored. Banks will be required to report these transactions to Hacienda, thus increasing oversight of significant financial movements.

These new developments reflect the Tax Agency's commitment to adapt to current circumstances and facilitate citizens' compliance with their obligations. It is essential for taxpayers to stay informed and consult official sources or specialized professionals to ensure the correct filing of the Income Tax Return.