The 2024 Income Tax Campaign in Spain, corresponding to the 2024 fiscal year, will take place between April 2 and June 30, 2025. During this period, taxpayers must submit their Personal Income Tax (IRPF) return, including all income earned in 2024.
Key Dates for the 2024 Income Tax Campaign
- Online Submission: From April 2 to June 30, 2025.
- Telephone Submission: From May 6 to June 30, 2025. Appointments available from April 29 to June 27.
- In-Person Assistance at Tax Offices: From June 2 to June 30, 2025, with appointments available from May 29 to June 27.
It is important to note that the deadline for submitting returns with amounts due and bank direct debit payment is June 25, 2025.
Source: AEAT
What’s New in This Campaign?
- Mandatory Declaration for Unemployment Benefit Recipients.
- Changes in Income Thresholds for Multiple Payers: New limit of €15,876 per year.
- Self-Employed Individuals: The obligation to file a tax return continues, regardless of income level.
Regional Deductions in Andalusia
For Investment in Primary Residence:
Deduction of 5% of amounts paid, applicable to young people and subsidized housing.
For Rental Payments:
Deduction of 15%, with a limit of €600 (€900 if the taxpayer has a disability).
For Childbirth or Adoption:
Deduction of €200 per child, increasing to €400 in depopulated municipalities.
For International Adoption:
Deduction of €600 for each internationally adopted child.
For Single-Parent Families and Households with Elderly Dependents:
Deduction of €100 per elderly dependent over 75 years old in the household.
For Large Families:
Deduction of €200 for general large families and €400 for special large families.
For Educational Expenses:
Deduction of 15% for language and IT education, up to €150 per child.
For Taxpayers with Disabilities:
Deduction of €150 for individuals with a disability rating of 33% or higher.
For Taxpayers with a Disabled Spouse:
Deduction of €100 if the spouse has a disability of 65% or more.
For Assistance to Disabled Individuals:
Deduction of €100, with a 20% bonus if domestic help is hired.
For Domestic Help:
Deduction of 20% on Social Security contributions for hiring household employees.
For Investment in Shares and Business Stakes:
Deduction of 20% for investments in Andalusian companies, up to €4,000.
For Legal Defense Expenses:
Deduction of up to €200 for legal expenses related to dismissals and labor claims.
For Eco-Friendly Donations:
Deduction of 10% for donations to environmental organizations, up to €150.
Your 2024 Income Tax Campaign with Ríos Espinosa
The 2024 Income Tax Campaign in Andalusia introduces significant updates and offers various regional deductions that can provide substantial savings for taxpayers. It is crucial to be aware of key dates and understand the available deductions to optimize your tax return.
For personalized advice and to ensure a correct income tax return submission, do not hesitate to contact our tax advisory service for individuals. At Ríos Espinosa, we have a team of professionals ready to assist you with all your tax and accounting needs.
