Treasury technicians recommend taking advantage of the final stretch of the year to reduce the Income bill by up to 3,370 euros
He union of technicians of the Ministry of Finance (Gestha) has recommended taking advantage of the final stretch of the year to save additionally up to 3,370 euros more in the next income tax returncorresponding to the year 2025.
It must be remembered that the 2025 Income – which must be prepared in 2026 – will be the first year in which the Applicants and beneficiaries of unemployment benefits must submit the personal income tax return.
Through a statement, Treasury technicians have reminded taxpayers that this year The decrease in the incentive for individual pension plans continueswhile, in return, business pension plans are favored.
Specifically, The maximum contribution to the individual pension plan continues at 1,500 eurosalthough with the possibility of increasing contributions by up to 8,500 euros more for contributions to company pension plans.
Gestha has clarified that the greatest tax advantages are concentrated in taxpayers with greater income and assets. In this way, while the People with income greater than 600,000 euros per year will be able to maximize the tax advantages by an additional 90,777 eurosfor people with annual income less than 21,000 euros, the increase in their tax advantages reaches 1,806 euros. For their part, for those with lower incomes, the possibilities of deducting are practically non-existent.
Thus, people who declared income of more than 60,000 euros were 5.6% of the filers, but they accumulated 22.2% of the deductions in installments, saving 848.5 million in the 2023 declaration.
Instead, heTaxpayers with lower incomes usually take advantage of regional or temporary state rent deductionsif the rental contract is prior to 2015, but in practice these deductions do not operate due to the absence or low amount of their withholdings.
Measures to prevent fraud
As the main novelty from January 1, 2026, The AEAT will have the monthly information provided by payment or electronic money entitiesincluding foreign entities that provide services in Spain, of payments to resident entrepreneurs and professionals affiliated with collection management systems with any type of cards, including collection systems associated with a mobile phone number, such as Bizum.
In this way, The net annual threshold of 3,000 euros in such charges is eliminated, although it is maintained in the accounts, which will be provided in the last monthly statement of each year. Finally, a new annual reporting obligation is added for operations carried out with all types of cards, with which information will be obtained on the annual amount of subscriptions, charges, top-ups or cash withdrawals and spending operations in establishments, unless the charges and credits in the year do not exceed 25,000 euros.
Purchase an electric vehicle
On the 3rd of this month of December, the President of the Government, Pedro Sánchez, presented the Spain Auto 2030 Plan, which includes the Auto+ Plan with 400 million euros in 2026 for direct aid for the purchase of pure electric vehicles and plug-in hybrids, among other aid for charging points on roads and in the sector, providing for the extension of current deductions.
These aid will be managed by the central government, instead of by the autonomous communities, to guarantee greater speed in management and payments. For now, The Government has not advanced an extension for 2026 of these tax deductionsso to date, 15% of the purchase value can be deducted if you purchase a new electric vehicle (cars or motorcycles) before December 31, 2025, or if a minimum payment on account of 25% of the purchase value is also made before said date. In the latter case, the remaining payment of the purchase must be made before the end of the second year after the payment on account, before December 31, 2027.
Also the taxpayer can deduct 15% of the investment of the installation of a charging point for electric vehicles in a property you ownalso carried out between June 30, 2023 and December 31, 2025. This relief is not allowed to affect an economic activity and cannot be paid in cash. 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 improving energy efficiency in homes
Of the three deductions, in force since October 6, 2021 on a temporary basis from 2021 to 2024, for works to improve the energy efficiency of homes, one of them continues this year. This is the deduction for energy rehabilitation works of buildings with predominantly residential use.
This deduction applies one year more than the previous ones, from 2021 to 2025, and is the largest of all with a 60% deduction on 5,000 euros per year, up to a total maximum of 15,000 euros accumulated that can be deducted in the following four years. These must be works to improve the energy efficiency of the building that reduce the consumption of non-renewable primary energy by 30% or improve the energy rating to an energy class ‘A’ or ‘B’. Works cannot be paid in cash. The Treasury technicians remember that you must obtain the energy efficiency certificate upon completion of the works before January 1, 2026.
Maternity deduction
Working mothers with children under three years of age They can increase this deduction by an additional 1,000 euros for daycare expenses of each child, are enrolled in early childhood education centers authorized by the Educational Administration, or in daycare centers authorized for their opening and operation.
Gestha reminds that working mothers can benefit from this deduction of 1,200 euros per year for each child under three years of age with the right to apply the minimum for descendants, or during the three years following the adoption or pre-adoptive or permanent foster care.
But this deduction is not compatible with the child support supplement of the Minimum Vital Income Law if during said months, one of the parents receives it for that minor. Although this incompatibility has a temporary exception if you were entitled to the maternity deduction and the child aid supplement before January 1, 2023.
Home rental reduction
From January 1, 2024, the current 60% reduction on the positive net return declared by the landlord who rents a home on a permanent basis is modified. It will be 90% if a new contract is signed by the same landlord in stressed residential market areas.with a rent reduction of at least 5% compared to the previous contract.
The deduction will be 70% when, not meeting the requirements of the previous point, a new home is rented in residential market areas stressed to young people between 18 and 35 years old, whether it is affordable or sheltered housing leased to nonprofit entitiesor is rented under public programs that limit rent.
60% will be applied when, the requirements of the previous points are not met, the home has been rehabilitated in the two years prior to signing the contract and 50% in any other case.
