At Tecem Lawyers and Advisorsour commitment is to accompany you throughout the whole process of the income tax return, offering you a fully personalized legal and tax service. As every year, the beginning of the income tax campaign represents a key opportunity to optimize your tax situation, avoid common mistakes and meet your tax obligations effectively.

From our office in Malaga, we explain in a clear and updated way everything you need to know about this year’s campaign. This guide is aimed at both individuals and freelancers and companies who want to face the campaign safely and without surprises.

When does the 2024 income tax campaign begin?

The Tax Agency has set April 2, 2025 as the official starting date for the electronic filing of the tax return corresponding to the 2024 tax year. From this date onwards, any taxpayer will be able to file their return online through the official AEAT portal.

The campaign will run until June 30, 2025, so it will be essential to organize in time to collect the necessary documentation and avoid the accumulation of paperwork in the last days.

Main dates to keep in mind

Here are the key dates:

• April 2: Beginning of the deadline to file the tax return online.

• April 29 to June 27: Appointment request for telephone service.

• May 6: The telephone filing service begins.

• May 29 to June 27: Appointment for face-to-face service.

• June 2: Beginning of on-site service in offices.

• June 30: End of the campaign.

From Tecem Abogados y Asesores we recommend you not to wait until the last moment. Having expert advice at this stage can make the difference between an efficient tax management or making mistakes that affect your economy.

Who is obliged to file the Income Tax Return?

In general terms, all individuals resident in Spain who have obtained income above certain limits established by tax regulations are obliged to file an income tax return. Some examples:

• Income from work over 22,000 € per year if it comes from a single payer.

• If you have had several payers, the limit is reduced to €15,000 in certain cases.

• Income from movable capital and capital gains exceeding €1,600.

• Income from economic activities (self-employed).

• Owners of leased real estate.

It is important to evaluate each case individually, since there are exceptions and special situations that could influence the obligation or not to declare.

Relevant novelties in the Income Tax Return for this year

This year’s campaign introduces some relevant updates:

• Payment through Bizum: As an outstanding novelty, the Tax Agency now allows the payment of the tax return through this digital platform, which facilitates the process even more.

• Greater control over income from digital platforms: In line with European guidelines, there is increased monitoring of income obtained through vacation rental applications, online sales and purchase or collaborative economy.

• Regional deductions: In Andalusia deductions are maintained for investment in primary residence, birth of children or educational expenses, among others. At Tecem we analyze each case to maximize the applicable tax benefits.

How can Tecem Abogados y Asesores in Malaga help you?

Our team of tax advisors and lawyers specialized in tax law is prepared to offer you a complete and transparent management of your tax return, including:

• Analysis of your tax and equity situation.

• Identification of applicable deductions and benefits.

• Secure and agile telematic filing.

• Representation before the Tax Agency in case of requirements or inspections.

In addition, if you are self-employed or entrepreneur, Tecem can help you to optimize your taxation through a correct tax planning, avoiding contingencies that may affect your business.

Practical tips for an error-free campaign

1. Check the draft carefully: Many taxpayers make mistakes by blindly trusting the draft provided by Hacienda. Our experts review every piece of information accurately.

2. Have all your documentation ready: company certificates, bank details, rentals, health insurance, etc.

3. Consult a professional if you have doubts: An error in the declaration can result in penalties or unnecessary payments.

In conclusion, the income tax campaign may seem a complex process, but with the right support, it can be transformed into an opportunity to optimize your taxation and meet your obligations smoothly.

At Tecem Lawyers and Advisorsbased in Malaga, we have a multidisciplinary team ready to offer you a professional service, close and fully adapted to your situation. Trust our firm to solve your tax return in an efficient and personalized way.

Don’t leave your tax return to the last minute. Contact Tecem Abogados y Asesores today and ensure your tax peace of mind.