the four things that change in the 2026 declaration

We are going to tell you the main ones news about the 2025 income tax returnwhich is what we will do during 2026. Despite being done this year, it is the 2025 Income because it is the one in which we will catch up with the last fiscal year. The statement, according to Income calendar 2025you will begin to be able to do it on April 8.

Like every year, the Treasury has introduced some new features that seek to optimize the declaration or take into account things that were not taken into account before. Therefore, it is important to know them to know if they affect you.

Income News 2025

Below we leave you a list with the four new features that you will find in this Income tax return that we are going to carry out in 2026. They are the following:

• New deduction for low-income workers: Taxpayers who receive income from work less than 18,276 euros per year and do not have other income greater than 6,500 euros may apply a new deduction of up to 340 euros. 340 euros is the maximum for those who receive the Minimum Interprofessional Wage, and it gradually decreases until it disappears at the upper limit of income.
• Tax incentives for sustainability: Deductions are maintained for the purchase of electric vehicles, installation of charging points and energy efficiency improvements in homes. Thus, if you invest in sustainable solutions, your tax burden will be reduced.
• Higher taxation for higher savings income: Those who have more, must pay more. Capital income (dividends, interest, capital gains) that exceeds 300,000 euros will be taxed at the maximum rate of 30%. Between 200,000 and 300,000 euros at 27%, between 50,000 and 200,000 euros at 23%, between 6,000 and 50,000 euros at 21%, and those up to 6,000 euros only 19%.

• Changes in personal income tax brackets and regional particularities: At the state level, the last section of the savings base has been raised from 14% to 15%, and adjustments are contemplated for taxpayers residing abroad. In addition, some autonomous communities may introduce additional modifications that affect the final fee. Of course, the structure of sections of the general tax base is maintained, these small changes have simply been introduced.

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