Once again, the tax return campaign for the year 2024 is approaching. This year the filing period runs from 2 April to 30 June, which means that taxpayers will have practically 3 full months to prepare their tax return with dedication. Remember that the deadline for direct debit of the income tax payment is 25 June, so it is this final date that should be considered if the result of the tax return is to be paid in.
With the publication in the BOE (Order HAC/242/2025, of 13 March) of the definitive form to be filed, and with access to the tax data for the 2024 tax year, we are able to report on the main new features that will undoubtedly affect many taxpayers:
- Obligation to file for the self-employed and beneficiaries of unemployment benefits.
From 2024, all self-employed workers who have been registered in the Special Regime for Self-Employed Workers (RETA) at any time of the year will be obliged to file a tax return, regardless of the income obtained. Likewise, recipients of unemployment benefits will also have to file their personal income tax return.
- New limit on the obligation to file a tax return for workers with two or more payers.
The limit excluding the obligation to file a tax return in cases where income from work is obtained from two or more payers is now €15,876.
- Modification of deductions for renting a home.
The Law on the Right to Housing, passed in May 2023, introduced changes to the deductions for renting in the IRPF from 1 January 2024. The general deduction for renting residential property was reduced from 60% to 50% of net income for contracts signed after 26 May 2023. However, for contracts in areas declared as stressed, if the landlord reduces the rental price by 5% compared to the previous rent, he can benefit from a deduction of up to 90%.
- Increase in the deduction for donations.
As a new feature, for the 2024 tax year, the deduction base to which the 80% deduction applies has been increased (from the original 150 to 250 euros) and for the rest of the base, the deduction has been increased by 5 percentage points, from 35% to 40%.
- Extension of the deduction for energy efficiency improvement works.
For the financial year 2024, this deduction may still be applied to amounts paid between 6 October 2021 and 31 December 2024.
- Maintenance of the deduction for the acquisition of plug-in electric and fuel cell vehicles and recharging points.
As in the previous section, this deduction has been maintained for the year 2024.
- Implementation of the self-assessment rectification.
Article 67 bis of the Personal Income Tax Regulations establishes the self-assessment rectification as the general way to modify a return already filed, leaving behind the previous system whereby supplementary returns or requests for rectifications were filed.
- Payment by credit card or bizum.
Along with the traditional means, such as direct debit, there has been a commitment to updating the means of payment and payment by credit card is now permitted, under secure e-commerce conditions, or via Bizum.
From MDG Advisors, once again we are at your disposal for the preparation and filing of your tax return.
Marina Guerrero Castronuño