As the 2025 tax declaration season begins on April 2, significant regulatory changes have emerged that may alter the outcomes for many taxpayers.

A recent survey revealed that three out of four taxpayers are unaware of these changes, highlighting an ongoing challenge in public awareness regarding yearly tax modifications.

This year is anticipated to witness a record number of taxpayers, exceeding 25 million.

The increase is attributed to a robust job market and government policies encouraging wider participation in tax declarations.

Internal discussions within the tax authority indicate that nearly two million new filers may participate this fiscal year.

Notably, the income threshold for declaring taxes when individuals have multiple payers has been raised from 15,000 euros to 15,876 euros, aligning with the recent increase in the minimum wage, while the single payer threshold remains at 22,000 euros.

Starting April 2, taxpayers can submit their declarations through various channels, including the online platform Renta Web and in-person visits to tax offices.

Declarations are due by June 30, or by June 25 for those opting for direct debit payments, with new payment options including credit and debit cards as well as Bizum.

A significant development for former mutualists follows a Supreme Court ruling that recognized their rights to compensation for excess taxes paid on retirement contributions made between 1967 and 1978. In December, the tax authority revoked a rapid reimbursement system put in place during the previous filing season due to overwhelming demand that increased projected costs from 1.7 billion euros to nearly 6 billion euros.

Consequently, the government planned to distribute these refunds over four years, until 2028. The Minister of Finance has announced that measures will be taken to liquidate pending refunds in this tax season, although specifics on the implementation remain to be disclosed.

Changes affecting unemployed individuals include the suspension of a previously mandated requirement that all unemployment benefit recipients must file a tax declaration to maintain their benefits.

Approximately 100,000 beneficiaries would have been impacted; however, the Ministry of Labor has stated that the obligation will not be enforced this year, allowing many unemployed individuals to forgo filing if they do not exceed minimum income thresholds.

Tax policies for individuals affected by recent disasters have also been adjusted, allowing direct aid for property damage to be exempt from income tax.

Additionally, deductions for expenses incurred due to repairs are allowed, while businesses affected by damages will receive a 25% reduction on their tax modules.

As part of ongoing regulatory adjustments, a new obligation for individuals engaged in online sales through platforms such as Vinted and Wallapop has emerged.

Taxpayers conducting more than 30 transactions or generating over 2,000 euros from such sales must declare these earnings, targeting those profiting significantly rather than casual personal transactions.

The tax framework also favors low-income earners, as reductions applicable to earned income have increased, benefiting those earning less than approximately 25,000 euros annually.

Furthermore, tax benefits for rental income have been modified, now requiring landlords to declare 50% of their rental earnings unless qualifying for certain exemptions.

Discoverable regional tax deductions also remain an underutilized resource, potentially offering significant savings.

Taxpayers may qualify for deductions based on specific regional guidelines, but many remain unaware of such provisions.

For instance, expenses related to internet services in Murcia or gym membership deductions in the Community of Valencia may yield additional savings.

Finally, the government suggests that taxpayers carefully review their draft returns and maintain supporting documents for claims, especially in light of new regulations concerning various types of income, including cryptocurrencies.

A focus on transparency and proper documentation will be essential for compliance and to avoid potential penalties.