The Spanish Tax Office (Hacienda) has introduced several significant changes for the 2024 tax return campaign, which begins on 2nd April 2025. Among the most notable updates is the introduction of credit card payments in secure online transactions and the option to pay via Bizum, making tax payments more accessible and streamlined for taxpayers.
A major innovation in this year’s tax campaign is the expansion of payment options. In addition to traditional methods such as direct debit, electronic payment via account charge, and payment using a Complete Reference Number (NRC), taxpayers will now be able to settle their tax dues using a credit card or the mobile payment system Bizum.
Key Dates for Filing the 2024 Tax Return
According to the official tax calendar, the 2024 tax return (Declaración de la Renta) campaign will start earlier than usual, before Easter. The key dates are as follows:
Unemployed People Now Required to File Tax Returns
One of the most significant changes is the requirement for unemployed people receiving benefits (paro) to file a tax return from 2025 onwards, regardless of whether their income meets the minimum threshold for mandatory filing or not.
Until now, unemployed individuals receiving benefits were subject to the same rules as salaried workers: they were only required to file if their earnings exceeded €22,000 per year or €15,000 if they had more than one payer, provided one of them paid more than €1,500 per year.
This year, the obligation extends to all benefit recipients, in line with existing requirements for the self-employed and recipients of the Minimum Living Income (IMV), both of whom must file a return regardless of their earnings.
Simplified System for Amending Tax Returns
In a move aimed at improving taxpayer assistance and administrative efficiency, the Hacienda is introducing a single system for tax return corrections through the new "rectified self-assessment" process.
This new system will replace the current dual approach of complementary self-assessments and correction requests, allowing taxpayers to rectify, complete, or modify their previously submitted tax return at any time, without needing to wait for a formal administrative resolution.
Additionally, for taxpayers whose pre-filled tax return remains unchanged, a new simplified electronic filing system will be introduced, making the submission process even more user-friendly.
New Refund Form for Retired Mutual Society Members
Following a Supreme Court ruling and recent fiscal reforms, Hacienda has also updated the process for tax refunds to retired members of mutual insurance societies.
From 2025 onwards, refunds for Personal Income Tax (IRPF) related to the 2019 tax year and any non-expired years will be spread over four years, depending on the relevant tax period.
The Spanish Tax Office will provide a specific form for these taxpayers to authorise the refund process. This form must be submitted through the Electronic Headquarters of the Tax Agency within the official tax return period (2nd April – 30th June 2025), as specified in the new declaration model.
Hacienda has emphasised that the refund process can only be initiated through this official authorisation form.
A More Digital and Inclusive Tax System
With these updates, Hacienda aims to streamline tax filing, modernise payment systems, and ensure that more taxpayers, including unemployed individuals and retired mutual society members, are properly accounted for in the tax system.
This year’s tax return campaign will not only introduce new payment and filing options but also simplify amendments, expand mandatory filing obligations, and provide a structured refund process for retirees, making this a transformational year for Spain’s tax system.
