The 2026 income tax campaign begins: everything you need to know

BarcelonaThe new income tax return campaign has already begun. In Catalonia, during the approximately three months it will last, the Tax Agency expects to refund 2,087 million euros to 2.2 million citizens. In contrast, the entity expects to collect 5,386 million euros from 1.9 million Catalans. The total amount of money that taxpayers will have to pay, therefore, increases by 15.6% compared to last year. Regarding wealth tax, the Tax Agency expects to collect 882 million euros. Thus, revenue from this tax will soar by 15.8% compared to what was collected last year, when the entity collected 761 million from Catalans. The number of declarations for this tax will also increase, going from 94,500 last year to more than 98,000 expected to be processed this year.

At the state level, as announced by the Director General of the Tax Agency, Soledad Fernández, the state entity expects to refund up to 13,271 million euros to 15.7 million taxpayers. Furthermore, as she explained, the Tax Agency also expects to collect 24,628 million euros from approximately 7.7 million declarants. In line with what has also happened in Catalan territory, the monetary volume of declarations to be collected has soared by 18.4% compared to the previous campaign, while the taxpayers who will have to pay have increased by 10.3%. According to Fernández, these strong increases are related to the rise in capital gains, especially those derived from sales of real estate and stocks. As explained at a press conference by the Director General, within 48 hours, the first refunds will begin to be paid for a tax return marked by increased collection and warnings to not lose the right to certain deductions.

Regarding the wealth tax, the Agency expects to receive 220,797 declarations this year, 2.5% less, due to the bonuses applied in some communities, with total income of 2,473 million, 15.4% more, due to capitalization growth. As of 10:45 AM this Wednesday, 2.75 million citizens had already viewed their tax data, while 640,000 taxpayers had filed their return. One of the major new features of this campaign has been the expansion of the Direct Income service, which was launched last year. According to agency data, the service, which allows for the immediate filing of returns where the draft does not need to be modified, could reach 9 million taxpayers, although during the previous campaign 1.03 million used it.

The role of the ATC

About the role of the Tax Agency of Catalonia in the 2025 tax campaign, the director general of the State Tax Administration Agency (AEAT), Soledad Fernández, said that this year it “will contribute more people” to provide closer support in territories where the Treasury does not have sufficient resources. “Just like the rest of the communities that contribute with us to facilitate telephone and in-person assistance. Does this mean an evolution towards a larger management of our powers? Nothing to do with it,” she warned. This campaign, like the previous year's, was intended to be a kind of trial run for the ATC to assume IRPF collection in the future, as foreseen in the agreement between the PSC and ERC for the investiture of Salvador Illa, although this objective has ceased to be a priority.

Starting this year, individuals receiving unemployment benefits are no longer required to file a tax return. Specifically, they will only be obligated to do so if they exceed the general annual limits, which are 22,000 euros or 15,876 euros, depending on the number of payers. For their part, individuals receiving the minimum vital income (IMV) will have to file a return, even though the first 12,600 euros will be exempt and they will only be taxed as employment income once they exceed this threshold. Self-employed individuals who have been registered during 2025 are obligated to file a return, regardless of their income.

The rest of the taxpayers are obligated to file a return when they have received annual income exceeding 22,000 euros from a single payer, or income exceeding 15,876 euros if they have two or more payers. In this second case, it will be mandatory to file a return when the sum from the second and subsequent payers exceeds 1,500 euros.

The campaign will extend until June 30, at which point all taxpayers legally obligated must have settled their annual balance. This year, after intense political debate, individuals receiving unemployment benefits will finally not have to file a return with the Tax Agency. Although the Spanish government initially proposed the measure for reasons of legal certainty and to increase system transparency, it finally admitted that the requirement exceeded "the intention of the rule".

How to consult tax data

Starting in mid-March, the Tax Agency opens a section on its electronic headquarters where users will be able to access their tax data. Once inside, the taxpayer must identify themselves using an electronic ID, Cl@ve, or the reference number from box 505. For EU citizens, eIDAS also works. Once inside the personal area, a window may appear asking you to confirm or modify your tax domicile details. Once you move to the next tab, all tax data held by the Tax Agency will be displayed.

When is the deadline to file the income tax return?

In general, taxpayers will have until June 30 to file their return, although the date may vary depending on the method chosen to submit it. Five days earlier, on June 25, will be the deadline for all those who have to pay and wish to do so by direct debit. It is essential to review tax data before submitting documentation to avoid errors that may affect the outcome of the return.

The novelties of the 2026 income tax

This year's campaign incorporates some relevant changes. The most notable is that people receiving unemployment benefits will finally not be obliged to file a declaration if they do not exceed the established thresholds, after the Spanish government has rectified its initial proposal. A new deduction for low incomes is also introduced, which can reach 340 euros, as well as adjustments in savings taxation, especially in the higher brackets. Furthermore, the campaign incorporates changes in deductions, with some disappearing and others varying depending on the autonomous community, which requires a thorough review of the draft. Regarding the general structure, the obligation to declare remains for the self-employed and for beneficiaries of the minimum vital income.

The key dates for the 2026 tax return

• Mid-March: You can start requesting tax information.
• April 8th: Campaign start.
• April 29: Those taxpayers who do not wish to carry out the procedure electronically can start booking an appointment.
• May 6th: The filing of tax returns by phone begins.
• June 1st: The deadline to submit declarations in person opens.
• June 25th: The deadline is approaching for declarations that require payment and wish to direct debit the payment.
• June 30th: End of the income tax campaign.

How to book an appointment?

To be attended by the Tax Agency both by phone and in person, you can make an appointment online, through the electronic headquarters of the Tax Agency, or by calling the following phone numbers.

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