Spain's 2025 Income Tax Deadline Ends June 30, Penalties for Late Filing

The Spanish tax authority (AEAE) confirms that the filing period for the 2025 personal income tax (IRPF) closes at 23:59 on Tuesday 30 June. Taxpayers can still submit returns online via Renta WEB or the agency’s app until the deadline, while telephone or in‑person assistance is available until 19:00 on the same day. The campaign, which began on 8 April, anticipates about 25.25 million returns – 2.1% more than the previous year – and has already paid roughly €3.15 billion in refunds, covering 70.9% of the amounts owed.

Late filing attracts financial sanctions. Returns filed after the deadline that result in a refund carry a €100 fine, rising to €200 if the taxpayer has already received a formal notice from the agency. Declarations that require a payment are subject to a surcharge starting at 1% for July and increasing by one point each additional month of delay, plus accrued interest. Taxpayers who miss the deadline can still correct errors through a rectifying declaration, and the agency continues to send electronic alerts to help avoid penalties.