Has the Treasury not yet returned your Income Tax return? This is all you need to know

The Tax Agency has made it possible to return, at the end of the year 2025, more than 13,000 million euros to more than 15.6 million personal income tax taxpayers corresponding to 2024, as confirmed by TaxDown tax advisors. However, There are still a few left to receive what is due to them in refunds, specifically to 388,207 taxpayers, as collected by the data shared by the same Agency.

In this context, the most logical explanation for the delay goes hand in hand with the particular reviews. Especially when it comes to the income tax returns of self-employed workers. The Tax Agency usually analyzes each and every one of possible irregularities in the communication of income or expenses, in addition to investigating when the expenses do not correspond to the corresponding professional activity.

How to check the status of the application?

The Tax Agency offers taxpayers the possibility of checking the status of the return of the income tax return through its website, within the section Income 2024. However, this service can only be accessed through electronic certificate, Cl@ve PIN or remembering the draft reference number. Once inside, the system shows different notices about the status of the file.

Among the most common messages are one that indicates that the declaration is being processed, one that warns that it is being verified or one that reads “your declaration has been processed by the Tax Management bodies.” The latter means that the Treasury has already reviewed the declaration and that the file has passed the verification phase. That is, the Tax Management bodies have validated the data and have closed the administrative procedure.

The Tax Agency must pay interest

The Treasury may be late in paying refunds, although this is not at all common. TaxDown’s tax expert, Aitor Fernández, explains that this possibility is contemplated in the Personal Income Tax Law itself. He article 103 establishes that the return must be made “within six months following the end of the period established for the presentation of the declaration”, which places the deadline on January 1, 2026.

This means that, now, the Tax Agency is obliged to pay late payment interestwhich apply from the expiration of that period until the date on which payment is ordered. The current interest rate is 4.0625% annuallya figure set by the Government in the General State Budget Law and which was increased in 2023 for the first time since 2016, by going from 3.75% to 4.06%.

In any case, the affected taxpayers You will receive a notification from the Treasury which will detail the amount of late payment interest that corresponds to you.