All the key dates and new features of the 2026 tax return

BarcelonaThe new tax return season is approaching. According to the Spanish Tax Agency, April 8th will be the first day that income and wealth tax returns can be filed online. The filing period will run until June 30th, by which time all taxpayers required by law must have settled their annual accounts. This year, after intense political debate, those receiving unemployment benefits will not have to file a tax return. Although the Spanish government initially proposed the measure for reasons of legal certainty and to increase the transparency of the system, it ultimately admitted that the requirement exceeded "the intent of the regulation."

How to know if you have to file a tax return

From that year onwards, people receiving unemployment benefits are no longer required to file a tax return. Specifically, they will only be required to do so if they exceed the general annual income limits, that is, €22,000 or €15,876, depending on the number of employers. Those receiving the Minimum Living Income (IMV) will have to file a return, although the first €12,600 will be exempt and will only be taxed as employment income once this threshold is exceeded. Self-employed individuals who registered during 2025 are required to file a return, regardless of their income. All other taxpayers are required to file a return if they have received annual income exceeding €22,000 from a single employer, or income exceeding €15,876 if they have two or more employers. In this second case, you will be required to declare when the sum of the second and subsequent payers exceeds 1,500 euros.

How to consult your tax data

From mid-March, the Tax Agency opens a section dedicated to its own electronic headquarters where users can access their tax information. Once logged in, taxpayers must identify themselves using their electronic ID card, Cl@ve, or the reference number from box 505. For EU citizens, eIDAS is also valid. Once in the personal area, a window may appear asking users to confirm or modify their tax address details. After switching tabs, all tax information held by the Tax Agency will be displayed.

When is the deadline for filing income tax returns?

In general, taxpayers will have until June 30th to file their tax return, although the date may vary depending on the chosen filing method. Five days earlier, on June 25th, is the deadline for those who need to pay and wish to pay by direct debit. It is essential to review your tax information before submitting the documentation to avoid errors that could affect the outcome of your return.

Key Dates for the 2026 Tax Return

• In mid-MarchYou can start requesting tax information.
• April 8: Campaign launch.
• April 29: All taxpayers who do not wish to complete the process electronically can now start requesting an appointment.
• May 6: The filing of declarations via telephone begins.
• June 1stThe deadline for submitting declarations in person is now open.
• June 25The deadline for filing tax returns and requesting direct debit payment is approaching.
• June 30: End of the tax return campaign.

How to schedule an appointment?

To receive assistance from the Tax Agency, either by phone or in person, you can schedule an appointment online through the Tax Agency's website or by calling the following phone numbers.

• Automated telephones: 91 535 73 26 / 901 12 12 24
• Rental appointment service: 91 553 00 71 / 901 22 33 44.