Overview
- The tax agency opens filing on April 8 with deadlines on June 30, or June 25 for direct debit payments.
- A new credit cancels income tax for workers on the 2025 minimum wage of €16,576 and trims bills for labor income under €18,276 if other income is €6,500 or less.
- Savers may withdraw pension plan money once a contribution is 10 years old starting January 2025, and the payout is taxed as salary in the year it is taken.
- Draft returns now carry the 2024 adjustment of self‑employed Social Security dues, so autónomos should verify the figure matches their settlement with Social Security.
- The top rate on investment income rises to 30% above €300,000, as Spain’s tax load on wages grew faster than the OECD average from 2020 to 2024.