You can know if you go to pay or return
The Tax Agency will start the 2024-2025 income campaign before the start of Holy Week. It will be next April 2 When the deadline to submit the statements through the Internet, and will run until June 30.
However, those taxpayers who want to know before that date if the declaration will be released to pay or return You can consult it In the rental simulator that the Tax Agency has made available to those interested.
This calculator allows estimating ahead of time What would be the result of the next income statement. To do this, the fiscal and personal data will have to be introduced in each corresponding section. It is not necessary to identify, nor does it allow the presentation of this simulation.
Through the following link you can access to income Open Simulator, which allows you to perform A ‘new statement’ or ‘load’ The data of a statement that would have already been made with the same application and had saved.
From there, you have to introduce a series of Personal and fiscal data that will not be validated in the Census of the Tax Agency. From there, as if the real statement were being made, the taxpayer can navigatewhich would have to review to enter the corresponding fiscal data. The more data they are introduced, the more faithful the result of the simulator will appear when the real draft of the income statement is made.
Finally, just click on the Validar ‘buttonand see what are the possible notices and errors that the system has detected, to correct them and be able to see, finally, if the future statement would go to pay or return.
Who has to make the statement
In the 2024-2025 rent campaign they will continue Without having to declare The workers who enter less than 22,000 euros a year If they have not received more than 1,500 euros from a second payer or more.
Nor will they have the obligation to submit the declaration perceptors of unemployment benefit. Although in principle it was provided by the Government that this tax obligation was applied in the exercise of 2025, the Executive has changed criteria taking into account that the subsidy norm entered into force on November 1, 2024, and, therefore, during the first ten months of the fiscal year of last year there would not have been the obligation.
Thus, from the government the presentation of the IRPF of 2024 will not be required to the receivers of unemployment, which They will have to submit the income statement from 2026regardless of whether or not they meet the minimum amount to do it, as was mandatory so far.
As in previous years, those who will be obliged to present the income statement are the autonomousregardless of their income, and beneficiaries of the minimum vital income (IMV).
In this campaign you have The obligation to declareregardless of the number of payers, if they receive income from work below 15,876 eurosin parallel to the increase in the minimum interprofessional salary (SMI) of 2024.
Another important novelty affects Reduction by work yieldswhich benefits taxpayers with net returns of work below 19,747.5 euros. In this statement, the maximum fiscal reduction goes to 7,302 euros (in 2023 it was 6,498 euros).
Dates of the rental campaign
Although the April 2 The deadline for submitting the statement begins, from the May 6 And until June 30, the Tax Agency may prepare the taxpayer’s statement by phone – the appointment request will be available from April 29 to June 27.
Subsequently, between June 2 and 30, 2025, the Tax Agency may make taxpayers the statements face -to -face in your officeswith an appointment request from May 29 to June 27, as they remember on their website.
However, it must be borne in mind that the deadline for submission for the statements with a result to enter and domiciled ends the June 25.
