Lorraine Williamson
Spanish taxpayers will have new ways to pay their 2024 income tax return, including Bizum and credit card payments. This marks a step forward in the digitalisation of Spain’s tax administration, making payments easier and more accessible.
Previously, tax payments were mainly processed through direct debit or bank transfers, which often required multiple steps. By introducing Bizum and credit card payments, the Spanish Ministry of Finance aims to simplify the process. This allows taxpayers to make payments securely and directly from their mobile devices, responding to the needs of an increasingly digital society.
These changes aim to improve tax compliance while fostering a more flexible and efficient relationship between citizens and the tax authorities.
Expanded payment methods
The Ministry of Finance has confirmed that new payment methods will be available for the 2025 tax return campaign. In addition to traditional options such as direct debit and electronic payment via a Complete Reference Number (NRC), taxpayers can now pay by credit card under secure e-commerce conditions or through Bizum.
Tax return filing period
The tax return campaign for 2024 income will start before Easter, according to Europapress. The online filing period will run from 3 April to 30 June 2025. From 6 May to 30 June 2025, taxpayers can have their returns prepared by phone. Meanwhile, in-person appointments will be available from 2 June to 30 June 2025. Appointments for these services must be scheduled between 29 May and 27 June. The deadline for tax returns with direct debit payment is 25 June.
Streamlined tax return modifications
As part of the tax system’s modernisation, a unified system for modifying tax returns will replace the current dual system of additional self-assessment and correction requests. This will allow taxpayers to rectify, supplement, or amend their filed returns more efficiently, regardless of the outcome.
Mandatory tax returns for the unemployed
One of the most significant changes in 2025 is the requirement for unemployed individuals receiving benefits to file a tax return. Until now, those receiving unemployment benefits were not obliged to submit a return unless their income exceeded €22,000 per year or €15,000 per year if they had two or more payers, with at least one contributing more than €1,500 annually.
Obligations for the self-employed and IMV recipients
Self-employed individuals, regardless of income, and those receiving Ingreso Mínimo Vital (IMV) will also be required to file tax returns.
New refund process for retired mutual society members
Due to tax reforms approved by Congress, the process for IRPF refunds to retired mutual society members has changed. Refunds will now be spread over four years, depending on the tax period length. In 2025, it will be possible to apply for refunds for 2019 and previous years, provided the limitation period has not expired.
These updates reflect the Spanish Tax Agency’s ongoing efforts to improve efficiency, compliance, and accessibility in the tax filing process.
Also read: Spanish Tax Agency introduces new controls on high-value card payments