# Spanish Tax Agency 2025 filing guidance and requirements

> Live situation record from CLSTR: https://clstr.news/situations/spanish-tax-agency-2025-filing-guidance-and-requirements
> Updated: 2026-08-20T05:57:00.000Z. Sources: 2. Developments: 2.

The Spanish Tax Agency (Agencia Tributaria) has initiated preparations for the 2025 income tax filing season. The agency is encouraging citizens to verify personal data, such as fiscal addresses and bank accounts, and to secure the necessary reference numbers for online filing. To enhance transparency, the agency is promoting the ‘Mi Carpeta Ciudadana’ app, which allows users to monitor which public bodies have accessed their tax records.

As part of the filing requirements, taxpayers are now obligated to identify their habitual rental residence by providing the property’s address and cadastral reference. This requirement applies to all taxpayers during the declaration process, regardless of whether they are seeking specific rental tax deductions. This measure is intended to allow the agency to cross-reference data between tenants and property owners to ensure consistency.

## Timeline

### 2026-08-20: Spain tax agency requires tenants to identify rental homes

Spanish taxpayers must identify their rental residence and provide the cadastral reference during tax declarations, even if they are not claiming rental deductions.

2 sources. https://clstr.news/cluster/spain-tax-agency-requires-tenants-to-identify-rental-homes

### 2026-08-07: Spain's Tax Agency Issues Renta 2025 Guidance and Mi Carpeta Ciudadana Tool

Spain's Tax Agency advises citizens to update their data and obtain the reference number for the 2025 tax return, while the Mi Carpeta Ciudadana app lets users instantly see which agencies have accessed their税务

4 sources. https://clstr.news/cluster/spains-tax-agency-issues-renta-2025-guidance-and-mi-carpeta-ciudadana-tool

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Cite as: Spanish Tax Agency 2025 filing guidance and requirements. CLSTR, https://clstr.news/situations/spanish-tax-agency-2025-filing-guidance-and-requirements