How to take advantage of the last weeks of the year to save 3,370 euros in personal income tax

With Christmas just around the corner and 2025 coming to an end, many people are looking for ways to save a little more before January. Although it seems that there is not much time left, the union of technicians of the Ministry of Finance (Gestha) has given some recommendations to Take advantage of the last weeks of December and save about 3,370 euros in the income tax return that we must present in 2026. Furthermore, this figure could be even higher for some Spaniards.

Who can win up to 90,000 euros?

According to Treasury technicians, The greatest tax advantages are enjoyed by people with high income and large assets. In this way, if you have more than 600,000 euros per year of income, your advantages can be maximized with 90,777 euros extra. However, if your income is below 21,000 euros per year, the additional figure will be 1,806 euros and if it is below this, you will practically not be able to apply any deduction.

The AEAT will have information about Bizum and cards

One of the most notable aspects of 2026 is that as of January 1, the Tax Agency (AEAT) will receive from banking entities monthly information on payments and collections of systems like Bizum and, in addition, in most accountss the limit of 3,000 euros will be removed that there was in this type of charges.

Next year the annual reporting obligation of the companies will also be included for the first time. operations carried out with all types of cards. The objective of this is to obtain information on the annual amount of subscriptions, charges, recharges or cash withdrawals and spending operations in establishments, unless the charges and credits in the year do not exceed 25,000 euros.

Deductions for purchasing an electric vehicle

During this same month, the President of the Government presented the Spain Auto 2030 Plan, with which the 400 million euros in direct aid for the purchase of electric vehicles cigars and plug-in hybrids, among others. This ambitious plan includes the possible extension of current deductions, although this has yet to be confirmed.

In any case, to date it will be possible to deduct 15% if a new electric vehicle has been purchased (cars or motorcycles) or if a minimum payment on account of 25% of the acquisition value is made, all before December 31, 2025. However, in the latter case the payment must be made before 2028.

Another relief that the Treasury technicians union highlights is that ofl 15% of the investment in installing a charging point for electric vehicles in a property you own that was made after June 30, 2023. The deduction is made in the year in which the installation is completed and the maximum base is 4,000 euros, excluding public aid.

Deduction for investment in energy efficiency

It also maintains the deduction for energy rehabilitation works of buildings of predominantly residential use, which applies from 2021 to 2025, with a deduction of the 60% on 5,000 euros annually and up to a maximum of 15,000 euros accumulated that can be deducted in the following four years. However, these must be improvements to the building’s energy efficiency that reduce non-renewable energy consumption by 30% or cause it to have an A or B energy rating.

Home rental deduction

Landlords who rent a home will benefit from a reduction in the 90% If a new contract is signed in stressed areas with a rent reduction of at least 5% compared to the previous contract. This will be from 70% when, not meeting the requirements of the previous point, a new home is rented in areas with a stressed residential market to young people between 18 and 35 years old, it is affordable or protected housing rented to non-profit entities, or it is rented under public programs that limit rent.

Daycare deduction

Working mothers with children under three years old can increase the maternity deduction of an additional 1,000 euros for the daycare expenses of each child. They also remember that working mothers can benefit from this deduction of 1,200 euros per year for each child under three years of age. However, this deduction It is not compatible with the aid for children of the Minimum Vital Income Law If during said months, one of the parents receives it for that minor.