2024 Income Tax campaign

By 01/04/2025

The tax return campaign begins: key dates and 2024 tax return updates.

The Income and Wealth Tax campaign for 2024 is about to begin, specifically on April 2. This year, the tax return submission deadlines are as follows:

  • General: from April 2 to June 30, 2025, both inclusive.
  • In case of direct debit payment: from April 2 to June 25, 2025, both inclusive.

Here are some of the highlights and updates of this year’s campaign:

Required to file: When there is more than one payer, in this campaign, the threshold is increased to €15,876 (compared to €15,000 in the previous year). However, for those with only one payer, the limit remains €22,000.

Self-employed: As in the previous year, since January 1, 2023, every individual who, at any time during the tax period, has been registered as self-employed in the Special Regime for Self-Employed Workers is required to file a tax return.

Unemployed: Finally, the requirement to file a tax return for individuals who have received unemployment benefits at any time during the tax period is postponed to the next tax campaign (2025 fiscal year). Failure to comply with this requirement may result in the loss of the benefit.

Determining real estate capital income:
Law 12/2023, of May 24, on the right to housing, changes the application of the reduction starting from the 2024 fiscal year for rental contracts signed on or after May 26, 2023.
Thus, in this campaign’s tax return, corresponding to the 2024 fiscal year, the applicable reductions will be:

  • Contracts signed before 05/26/2023 => 60% reduction, according to the previous regulations before Law 12/2023.
  • Contracts signed after 05/26/2023 => reductions of 90%, 70%, 60%, or 50%, depending on the contract conditions.

 

As always, it is important to remember that tax data comes from information provided by third parties and serves as a basis for tax return calculations, allowing differences between tax data and actual data to be checked. For this reason, it is crucial to review the tax data and draft to avoid potential filing errors.

 

 

Do you want to learn more about what Amat can manage for you in TAX, LEGAL or other services? Contact us at info@amatimmo.cat or call us at 934 803 400.
We will be happy to assist and help you with whatever you need.

 

Discover more about tax topics on our blog

Did you like the article? Share it!