Now that we have the draft of the disposable income, I often remember a phrase from a professor of mine many years ago: “I always hope it turns out to be payable.” At that time I didn't understand it. Now I do.

The tax return filing season is fast approaching, and with it comes the big question: will you owe money or receive a refund? To find out, you can now access and fill out this year's draft tax return. You can create the draft through the website provided by the Spanish Tax Agency. —the Lava Web Open Simulator—which will offer you an approximate projection. It has no legal effect whatsoever, but it helps to get an idea of ​​the outcome of the future tax return. Having this information in advance also allows workers to review all the data collected by the public agency and, in case of any errors, gives them more time to correct them.

The 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.

Matadepera is the municipality in Spain with the second highest net income per capita (€26,729), behind only Pozuelo de Alarcón in Madrid, with €30,524 per capita, and ahead of Boadilla del Monte, also in Madrid, with €26,668 per capita. These are 2023 data published this Tuesday by the National Statistics Institute. And despite the fact that the Community of Madrid occupies two places on the podium, the fact is that among the 15 municipalities in Spain with the highest net income per capita, there are eight Catalan ones (all in the province of Barcelona), while only five are in Madrid.

The municipalities of Naut Aran (Vall d'Aran), Port de la Selva (Alt Empordà), and Begur (Baix Empordà) were the three Catalan towns with the highest cadastral value of residential properties in 2022, according to data collected by the Spanish General Council of Economists published this Thursday. Furthermore, the same study confirms that Matadepera (Vallès Occidental) and Sant Just Desvern (Baix Llobregat) remained the municipalities with the highest income in Catalonia that same year.

With the 2025 Income Tax campaign underway, many taxpayers are wondering how long it takes the Treasury to pay if the tax return is due. Although the legal deadline can be up to six months, the reality is that most citizens receive their income in much less time. Below, we analyze the official deadlines, the factors that can affect the refund, and which taxpayers are most likely to receive their income sooner.

In the midst of the income tax season and with rising tax pressures, any savings are a welcome sight for families. If you have a mortgage applied for before December 31, 2012, you are entitled to a €2,000 income tax deduction. Any subsequent mortgage does not qualify for this tax savings.

The income tax season is starting, and I'll always remember a professor telling me: "I pay the minimum taxes possible during the year because I don't want to finance the state." The vast majority of taxpayers with stable incomes won't have any surprises when they check their draft tax returns. However, those who have more than one payer, have changed jobs, or own shares or rental income will most likely have to pay.

It seems that the administrations, and in particular the Generalitat, based on their own powers, study reduce the taxation of low incomes in personal income taxThe controversy arose from the recent increase in the interprofessional minimum wage, which was implemented without touching the exempt minimum. This means that, marginally, more people in the low-income group must file income tax returns because they are not covered by that exemption. This issue is on the agenda of the Spanish Parliament. In contrast, the Catalan Parliament is undertaking the reform by lowering the rate for low incomes (apparently by a small amount, from 10.5% to 9.5%, subject to final approval). Thus, if this is the intention, the best way to reduce taxation for those who earn little, given the current powers of the Generalitat (Catalan government), is indeed to lower the tax rate for these incomes, and not by exempting them from the obligation to file, as some parties claim. Let me explain. Filing an income tax return is one thing, and paying personal income tax is another. Exempting them was a way to reduce administrative burdens, based on the assumption that filing a tax return is complex. But today, with withholdings and a minimum of computer technology, this burden is already reduced. And exempting from tax returns has more drawbacks than benefits. Anyone with income earned during the year should notify the Treasury; and, if applicable, not only avoid paying taxes, but also receive a "tax credit." The declaration of personal and family circumstances is simply a snapshot of the taxpayer's reality, allowing them to fine-tune both the taxes payable and the right to receive benefits. Using deductions, bonuses, and differentiated rates, it is possible to adjust taxes, subsidies, and universal benefits, but tailored to each individual's situation. It's not about raising more revenue, but rather, within a neutral budget, being more careful about who pays and who receives.

The campaign of the income tax return The 2025 tax year is almost here. For this reason, although the tax return doesn't kick off until April 2nd, all taxpayers will be able to begin requesting their tax information from the Tax Agency starting March 19th. This advance provision of information allows employees to review all the data collected by the public agency, and if there are any errors, there is greater room for correction. It's also important to know the deadline for filing your tax return to avoid penalties or problems with the Tax Agency.

The 2025 income tax return campaign includes several new features worth taking into account, such as the obligation to file a tax return even if you're unemployed or the option to pay with Bizum if your return is positive. The tax return due this spring covers last year's income and expenses.