Key Facts

What's happening: 2025 tax campaign runs April 8 – June 30, 2026
Who must file: Income over €22,000 (single employer) or €15,876 (multiple)
All autónomos: Must file regardless of income
Canaries bonus: 29 autonomous tax deductions
New for 2025: IRPF deflation 2.1%, investment deduction 20%, La Palma deduction extended

Since April 8, 2026, Spain's tax campaign for the 2025 fiscal year is open. If you lived in the Canary Islands for at least 183 days in 2025, you are tax-resident in Spain — and must declare your worldwide income here.

Key Deadlines

April 8, 2026: Online filing opens via Renta Web, Renta Directa or the Agencia Tributaria app
May 6, 2026: Phone support begins ("Le Llamamos")
June 1, 2026: In-person assistance at tax offices (appointment required)
June 25, 2026: Deadline for returns with direct debit
June 30, 2026: Deadline for all other returns
November 5, 2026: Deadline for second instalment

Who Must File?

Generally: anyone who earned more than €22,000 gross from a single employer. With multiple employers (including pensions from different countries): from €15,876, if the second-largest payer exceeded €1,500.

Autónomos: Filing is mandatory regardless of income — since 2024, anyone registered as autónomo must file.

Expat tip: Even if you're not required to file, it may be worth doing so. With 29 autonomous deductions and employer withholdings, you may be owed a refund.

29 Canarian Special Deductions

The Canaries have the most autonomous IRPF deductions of any Spanish region. Key ones for expats:

Rent: Deduction for primary residence rental costs (income limits apply)
Birth/adoption: Deductions per child
Investments: NEW 2025 — 20% of amounts invested in founding or increasing capital of a Canarian company
Energy efficiency: Deduction for home energy upgrades
Electric vehicles: Deduction for purchase of EVs or fuel-cell vehicles + charging points
La Palma: Special deduction for 2021 volcanic eruption — extended for tax year 2025

Important: These deductions do NOT appear automatically in the borrador. You must add them manually. Many expats leave money on the table here.

IRPF Deflation: 2.1% Less Tax

The Canarian government has deflated the IRPF brackets by 2.1% for 2025. Income thresholds for higher rates have been raised. Effect: lower tax burden, especially for middle incomes.

Practical Tips for Expats

Get your número de referencia: You need Casilla 505 from your 2024 Renta (or Cl@ve PIN / digital certificate).
Do NOT simply confirm the borrador: The draft doesn't know your Canarian deductions. Always check.
Double taxation agreements: Check the DTA if you receive income from abroad.
Gestor fiscal: Costs €50–150. Almost always worth it with 29 deductions.

For a complete overview: see Part 9 of our Relocate series.