Overview
- Electronic filing via Renta Web and the official app begins on 8 April 2026, telephone assistance starts on 6 May by appointment, and in‑person office service opens on 1 June by appointment.
- If paying by direct debit, the filing must be submitted by 25 June; the general cutoff for all returns is 30 June, and the second installment for split payments falls due on 5 November.
- The 2026 campaign covers income, withholdings and deductions from the 2025 fiscal year.
- Employees with a single payer over €22,000 typically must file, and self‑employed workers or those with business income, capital gains or investment returns are generally required to declare.
- The agency’s simulator is expected in mid‑March, so taxpayers are advised to request employer‑issued withholding certificates to estimate whether the result will be payable or refundable.