Spain's tax agency sets final June 30 deadline for 2025‑2026 income tax filing

The Spanish Agencia Tributaria has announced the closing dates for the 2025‑2026 income‑tax filing season. Taxpayers must submit returns by 30 June, with earlier limits of 25 June for electronic bank‑direct debits and 29 June to book an appointment for phone or in‑person assistance. The agency continues to offer the online Renta Web portal, a telephone help line and office appointments, but all visits require a prior reservation.

Late filings may incur fines of up to €200 on refunds and additional penalties ranging from 50 % to 150 % of the owed amount if the administration detects the irregularity. The agency advises filing early to avoid these charges.

Separately, the tax manual confirms that mortgages originated before 1 January 2013 still qualify for a deduction of up to €1 350 per year (up to €1 492 in Catalonia under special conditions). The deduction applies to principal and interest payments on the primary residence, with a maximum taxable base of €9 040 and a 15 % rate (or 16.5 % in Catalonia). Changing banks does not affect eligibility, as the right is linked to the purchase date, not the lender.