Preparing your Renta 2025 (corresponding to income earned in 2025 and filed in 2026) in advance will save you time, stress, and potentially money. Spanish tax legislation has introduced several updates in 2025 that may affect your declaration, including new deductions and exemptions .
Below is a practical checklist of the 10 essential documents you should gather before submitting your tax return.
1. Identification Documents
You will need:
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DNI (Spanish ID), or
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NIE + TIE (Foreigner ID card), or
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EU Citizen Registration Certificate
This is required for all taxpayers and family members included in the declaration.
2. Salary Certificate (Certificado de Retenciones)
If you are employed, request from your employer:
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Annual gross salary
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IRPF withholdings
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Social Security contributions
⚠️ Important for 2025: There is a new deduction for employment income introduced by Ley 5/2025, especially relevant for workers earning below €18,276 annually .
3. Unemployment or Social Benefits Certificate
If you received:
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Unemployment benefits
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Maternity/paternity payments
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Other public benefits
Although the obligation for unemployment beneficiaries to file has been removed in certain cases , income may still need to be declared depending on your situation.
4. Self-Employed (Autónomo) Income & Expense Records
If you are self-employed, prepare:
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Quarterly Modelo 130 or 131
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Income invoices issued
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Expense invoices received
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Social Security (RETA) payments
⚠️ For those under “módulos” (estimación objetiva), limits and reductions have been extended for 2026 .
5. Rental Income Documents
If you own property:
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Rental contracts
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Annual rent received
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Mortgage interest
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Community fees
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Repairs and maintenance invoices
Also consider:
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Imputed income on vacant properties (1.1% rule still applicable under certain conditions) .
6. Mortgage and Property Documents
If you purchased property before 2013, you may still apply:
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Mortgage interest deduction (if applicable)
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Energy efficiency renovation deductions (extended until 2026–2027) .
Keep:
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Mortgage annual bank certificate
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Renovation invoices
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Energy efficiency certificate (before and after works)
7. Electric Vehicle or Charging Point Purchase Documents
If you bought:
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An electric vehicle (plug-in or fuel cell)
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Installed a charging point at home
Deductions have been extended under MOVES III and subsequent legislation .
Keep:
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Purchase invoice
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Proof of payment
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Technical documentation
8. Bank Certificates & Investment Income
Request annual certificates for:
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Interest income
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Dividends
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Capital gains (shares, crypto, funds)
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Pension plan contributions
9. Family Situation Documentation
If applicable:
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Marriage certificate
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Divorce agreement
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Custody agreement
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Birth certificates of children
⚠️ 2025 clarifies exemptions for:
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Child support payments established in regulated agreements
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Certain dismissal compensations
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Civil liability compensations
10. Special Deductions or Regional Benefits
Depending on your residence:
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La Palma residents (extended deduction)
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Aid received due to natural disasters
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Regional autonomous community deductions
Prepare official resolutions granting subsidies or benefits.
📅 Term of Submission – Renta 2025
The Renta 2025 (income earned between 1 January 2025 – 31 December 2025) will be filed in:
🗓 April – June 2026
Typical deadlines:
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Early April 2026 → Online filing opens
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End of June 2026 → Final deadline
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Around 25 June 2026 → Deadline for direct debit payments
(Exact dates are published by the Spanish Tax Agency each year.)
✅ Final Recommendation
Preparing these documents early ensures:
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Correct application of new 2025 deductions
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Avoidance of penalties
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Faster tax refunds
If you would like a personalised tax estimation for your 2025 Renta, please provide:
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Employment or self-employment status
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Total estimated annual income
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Family situation
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Property ownership
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Investments or other income sources
And we will calculate an estimate for you.
