Renta 2024: Main tax changes

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Income tax return 2024: what you need to know


This year brings important changes. All self-employed people will have to file a tax return, regardless of their income. The limit for filing a tax return if you have two or more payers is reduced to €15,876. Landlords who rent will be able to apply new tax reductions of 90%, 70%, 60% or 50%, depending on the contract and conditions. Deductions for donations are also extended, reaching up to 45%, and for energy efficiency works. A single system is established to correct errors in the self-assessment. In addition, aid for DANA 2024 will be exempt, the deduction for childcare will be increased by €1,000, and rent will be deductible if paid by credit card.