The 2025 income tax season in Spain has commenced with notable changes that directly impact groups such as mutualists and the unemployed.

The Ministry of Finance has revised the criteria applicable to these individuals, emphasizing the necessity for them to be aware of the modifications prior to filing their returns between April 2 and June 30.

In response to months of uncertainty and criticism, the Ministry announced that former mutualists will now be able to claim a refund for overpayments more than once.

Previously, individuals were required to wait until 2028 to recover these funds.

This decision follows protests from pensioners and unions who raised concerns over unequal treatment compared to those who received their full payments before December of the previous year.

A ruling from the Supreme Court regarding this refund affects individuals who contributed to mutual benefit societies between 1967 and 1978. However, this decision does not extend to other groups such as widows, beneficiaries of non-contributory pensions, or civil servants under the passive classes regime.

Further details regarding the new procedure are anticipated to be clarified by the Tax Agency during the official campaign launch on April 2.

In addition, unemployed individuals have been a focus following a directive from the Ministry of Labor mandating them to file their tax returns to continue receiving benefits.

This requirement has now been suspended, alleviating an additional fiscal burden for approximately 100,000 beneficiaries who do not exceed established income thresholds.

This year is projected to witness a historic increase in the number of taxpayers, with up to 25 million individuals expected to file their tax declarations, representing a rise of four million from pre-pandemic levels.

This growth is attributed to an increase in employment and the government's fiscal strategy.

Notably, the Tax Agency will allow payments through Bizum or credit cards, streamlining processes for users.

Mutualists will find a dedicated section within their tax declarations under the term 'mutualities adjustment,' where the corresponding deduction will be detailed.

It is crucial for taxpayers to verify this information, as the Tax Agency will not be liable for potential errors.

Additionally, married couples are encouraged to assess whether filing jointly or individually is more beneficial.

Experts remind taxpayers that numerous autonomous deductions may not appear on the draft return.

With proper application, individuals can save an average of up to 400 euros.

Deductible expenses may include internet costs, gym memberships, rental expenses, and relocation costs due to employment, varying by autonomous community.