Income 2025: deadlines, obligations, and keys for self-employed workers in 2026

 

The Income Tax campaign for the 2025 fiscal year is already defined after the publication of Order HAC/277/2026 in the Official State Gazette. This year is once again key for self-employed workers and SME owners, as not only are the deadlines established, but also the mandatory digital filing and the criteria determining who must file.

The filing period starts on April 8, 2026, and extends until June 30, 2026. However, if the result is to be paid and you choose bank direct debit, you must file your return before June 25, 2026. Planning these deadlines is essential to avoid cash flow tensions.

One of the most relevant aspects is that filing must be done obligatorily through electronic means via the Tax Agency. For this, you will need a digital certificate, electronic ID, or Cl@ve system. This digitalization aims to streamline processes and expedite potential refunds.

Regarding the obligation, self-employed workers must pay special attention: if you have been registered in the Special Regime for Self-Employed Workers (RETA) at any time in 2025, you are required to file the return regardless of your income. In addition, beneficiaries of the Minimum Living Income and taxpayers exceeding certain income thresholds must also file.

For employment income, the threshold remains at 22, 000 euros annually with a single payer, which is reduced to 15, 876 euros if there are multiple payers (when the second exceeds 1, 500 euros). Likewise, the new Minimum Interprofessional Salary is set at 16, 576 euros, establishing tax benefits for those below or slightly above this figure.

Those who exceed 1, 600 euros in capital income or 1, 000 euros in certain real estate income, as well as those wishing to apply deductions or request refunds, will also be required to file.

Although the Tax Agency provides access to the draft return, it is essential to review it in detail, especially if you are self-employed. Data on income, expenses, and deductions may not be complete or accurately reflected.

If the statement results in a payment, you can split the amount without interest: 60% at the time of submission and the remaining 40% until November 5, 2026. This option is especially useful to maintain the financial stability of your activity.

For a more secure management, tools like the Income Tax IRPF Memento allow you to delve into the regulations and ensure that all applied deductions comply with current legality.

The 2025 Income Tax campaign should not only be seen as a tax obligation, but as an opportunity to optimize your financial situation. Knowing the deadlines, fulfilling digital obligations, and carefully reviewing your statement can make the difference between overpaying or efficiently managing your resources.
Good tax planning is, today more than ever, a competitive advantage for freelancers and SMEs.