Spain eases tax filing for unemployed and adds split‑payment option for 2025 income tax

The Spanish tax agency (Hacienda) announced that for the 2025 personal income tax (IRPF) return, taxpayers who owe money can choose an interest‑free split payment: 60 % of the amount is charged when the draft is confirmed and the remaining 40 % must be paid by early November. The option must be selected in the Renta Web portal before the campaign closes on 30 June 2026.

At the same time, a new decree‑law removes the automatic obligation for people receiving unemployment benefits (SEPE) to file a tax return in 2025. Beneficiaries who have no other income and earn only the unemployment allowance are no longer required to submit a declaration, unless they exceed the usual thresholds (more than €22,000 with a single payer or €14,000 with multiple payers). The change is intended to cut unnecessary paperwork and streamline the tax administration.

Both measures aim to improve liquidity for taxpayers and reduce administrative burden, particularly for younger workers who frequently move between employment and unemployment.