Overview
- Taxpayers must submit their 2025 Renta/IRPF return by 23:59 on Tuesday, 30 June 2026 to avoid late-filing penalties.
- The last day to request a prior appointment for in-person or telephone help was Monday, 29 June, and appointments already booked will be served through Tuesday.
- The bank direct-debit option for paying tax fell on 25 June, and late payments now face fixed fines of €100–€200 for refunds or percentage surcharges of 1–20% that jump to 50–150% if the Agencia Tributaria issues a formal notice.
- The tax agency has sent and expects to send about 130,000 preventive letters to taxpayers whose returns changed agency data, a program that prompted more than 45,000 voluntary corrections in the last campaign and aims to reduce later checks and interest charges.
- Cybersecurity firms and the Agencia Tributaria warn of a surge in phishing by email, SMS and calls at the campaign close and remind taxpayers that the agency never asks for personal or banking details outside its official channels; the campaign also projects gross collections of €24,628 million and refunds of €13,271 million.