Each year, when the time comes to do the math, many find themselves with a sense of distress when thinking about deadlines and tax procedures. The pressure to meet established deadlines can be so great that many even leave an important task for the last minute. However, knowing the key dates and how to act in time is the key to avoiding unexpected issues. That’s why we share the most important points: when to file the tax return and until when you can file it without facing consequences.
At Blegal, as a law firm specialized in tax and fiscal law, civil and procedural law, commercial law, labor law, and immigration law, we accompany you throughout the entire process to help you file your return securely, comply with legal requirements, and avoid mistakes that could lead to penalties.
How to know if I need to file the 2025 tax return?
It’s important to note that not everyone is required to file the tax return. To know if you must do it in 2025, several factors need to be considered, such as your income level, the type of income you’ve received, and your personal or family situation. For example, those who have received income from work exceeding 22,000 euros annually from a single payer must file.
If you’ve had two or more payers, and the second and subsequent ones exceed 1,500 euros annually, the threshold is reduced to 15,000 euros. Those who have obtained capital income, capital gains subject to withholding exceeding 1,600 euros, or those who, even if not exceeding the minimum, wish to apply deductions, are also obligated to file.
At Blegal, we recommend consulting each specific case to avoid assuming you are exempt. A simple consultation can save you trouble with the Tax Agency and help you better plan your tax situation.
Until when can the tax return be filed?
The Tax Agency publishes the official calendar each year with the dates for the tax return campaign. In this context, two frequently asked questions arise: until when can the tax return be filed, and when should the tax return be filed?
The 2024-2025 tax campaign will start on April 2 and end on June 30, 2025, for electronic submissions through the Tax Agency’s website. For those who prefer to file by phone, appointments will begin on May 6 and go until June 30. In-person submissions will be available from June 2 to June 30 (with appointments required from May 29 to June 27).
Extensions or additional deadlines
In some cases, it’s possible to access an additional deadline. If you experience technical difficulties in submitting your return on time or face exceptional situations, you can request an extension from the Tax Agency. However, this procedure is not automatic and must be properly justified.
Another specific case is for supplementary or corrective returns, which can be filed outside the regular deadline, although they may involve surcharges or penalties.
If you find yourself in a special situation, such as a recent change of residence or technical problems with the Renta Web system, it’s advisable to contact a professional to review whether you can request a reasoned extension of the deadline.
Changes introduced this year
When filing your tax return this year, keep in mind the changes, as some of them could benefit you:
- New threshold for taxpayers with multiple payers: the income limit for those receiving money from more than one payer has increased from 1,500 to 2,500 euros. If you exceed this amount, you must file the return.
- Changes in rental deductions: if you own a family business dedicated to real estate rentals, the limits for applying tax reductions on donations from these companies are being adjusted, which could change the current tax benefits.
- Higher deduction for donations: contributions to non-profit organizations now have higher tax deductions, which will allow you to get greater benefits if you make donations.
- Continuity of existing tax benefits: some exemptions and tax benefits that were to be eliminated will remain in effect this year, so you can still take advantage of them in your return.
What happens if I’ve never filed a tax return?
Failing to file the tax return when required can have serious consequences, but it depends on the following factors.
If you inform the Tax Agency about the error
In this case, the Tax Agency will impose a penalty, though it will be milder. If the result of the return is a refund or zero, meaning that the Tax Agency doesn’t lose money, the penalty is fixed: 100 euros. This penalty applies even when the Tax Agency has to reimburse you money, as the formal non-compliance still exists.
On the other hand, if the return results in a payable amount, a surcharge is applied instead of a penalty, and it depends on how much time has passed since the end of the legal deadline. If you file within the first three months, the surcharge will be 5% on the amount due, without additional interest or penalties. Between three and six months, the surcharge increases to 10%. Between six and twelve months, it will be 15%. After twelve months, the surcharge reaches 20%, and delay interest will be added, although no penalty will be imposed. In all these situations, you must first submit the return and then pay the corresponding amount along with the surcharge.
When the Tax Agency detects the omission
If you fail to file the tax return and it is the Tax Agency that detects the omission and notifies you through a requirement, the economic consequences are more severe. If the result of the return is a refund or zero, the fine is 200 euros. Even if the Tax Agency has to reimburse you money, they penalize the non-compliance with a higher fine than if you had acted voluntarily.
If the return results in a payable amount, the penalty can range from 50% to 150% of the tax debt. This penalty depends on several factors, such as the unpaid amount, the existence of concealment or fraud, the recurrence of tax violations, or the type of omitted operations (e.g., income from investments). However, if after receiving the notification, you decide to pay within the voluntary period, you can benefit from a 25% reduction on the penalty. This period varies depending on the notification date: if you receive it between the 1st and 15th of the month, you have until the 20th; if it arrives after that, the period extends until the 5th of the following month.
How to know if the Tax Agency will refund me?
Once the return is filed, you can check whether the result is a refund or a payable amount. If it is a refund, it means that the Tax Agency will reimburse you part of the money withheld throughout the year. The Renta Web system automatically calculates the result once all the fiscal data is completed.
To know if you will be refunded, go to the “Consulta devolución” section on the Tax Agency’s website. You will need your reference number, Cl@ve PIN, or digital certificate. The most common status displayed is “Your return is being processed,” followed by “Your refund has been issued,” when it is approved.
In general, the Tax Agency makes refunds within one week to one month, although legally it has up to six months to make the payment. If delayed, it may be required to pay interest for the delay.
Special cases
There are taxpayers who, due to specific circumstances, can file the return outside the regular deadline without penalty. For example, in the event of the taxpayer’s death, the return must be filed by the heirs within the general deadline. However, if the death occurs near the end of the campaign, extensions can be requested.
Special situations are also considered for those with recognized disabilities, elderly people of a certain age, or taxpayers residing abroad with difficulties accessing digital means. In these cases, the Tax Agency may grant facilities for submission.
Similarly, those who prove force majeure (prolonged hospitalization, natural disasters) can justify filing outside the deadline without penalty. In any case, the key is to communicate the situation in time and act as soon as possible.
Recommendations to avoid missing the deadline
To avoid unexpected issues, Blegal recommends planning ahead. Don’t wait until the last days of June, especially if you still have doubts about when the tax return can be filed. Gather the necessary documentation as soon as possible: income certificates, bank details, information on applicable deductions, etc.
With the Tax Agency’s Renta Web tool, you can check your fiscal data and perform simulations from the first day of the campaign. If you don’t have technical knowledge or have doubts about how to do it correctly, it’s best to seek professional advice.
At our office, we guide you from the beginning, review your fiscal data, apply the relevant deductions, and file your return with complete security. Our team specialized in tax and fiscal law is available to resolve your questions and take care of the entire process if you need it.
Avoid penalties and gain peace of mind
Knowing until when the tax return can be filed and acting with foresight can save you penalties, stress, and potential mistakes. At Blegal, we accompany you to ensure you fulfill your tax obligations without complications with a professional and personalized service tailored to your specific case.
If you want us to review your situation or take care of filing your 2025 tax return, contact our team. We are here to help you.
Photo by Recha Oktaviani on Unsplash
