Spain has officially confirmed a new procedure for income tax refunds for low-income workers. In 2026, the campaign for filing tax returns for 2025 will begin, providing an opportunity for many to get a significant amount back. Authorities have maintained the usual deadlines: returns can be filed from April 8 to June 30, according to the Tax Agency.
The main change concerns those earning the minimum wage. Now workers with an income at the Salario Mínimo Interprofesional level—€17,094 per year—can expect a refund of up to €590. This measure was approved by the Council of Ministers and is aimed at supporting citizens with the lowest wages. For them, the refund will be at its maximum if their annual income does not exceed the established threshold.
Who is eligible for the new benefit
The new refund scheme does not apply to everyone. As clarified by the tax authorities, the full amount—€590—is only available to those whose income exactly matches the minimum wage. If annual earnings exceed this level, the refund amount is reduced: for each extra euro, the deduction is cut by 20 cents. Thus, the higher the wage within the permissible range, the smaller the final refund amount.
The maximum income for which one retains the right to this benefit is set at €20,048.45 per year. In addition, the applicant must not have other sources of income exceeding €6,500. These restrictions are designed to ensure that support is targeted and does not extend to those receiving other significant sums.
Deadlines and campaign details
The tax declaration campaign for 2025 will begin on April 8, 2026, and end on June 30. For most employees, this is a routine procedure, but this time, attention is focused on the new refund rules. According to russpain.com, the changes will primarily affect those who are employed and receive the minimum wage or slightly above. For them, the refund can be a significant boost to the family budget.
In a situation where many are awaiting extra days off and changes to the work schedule, as with the new May holiday (details about the holiday transfer), the new tax measures become another important factor in personal financial planning.
Restrictions and conditions
The Tax Agency emphasizes: to receive a refund, you not only need to meet the income requirement but also not have any other significant income. If additional earnings exceed €6,500, the right to the benefit is lost. This rule is intended to prevent refunds for those who formally meet the main criterion but actually have considerable resources.
Thus, the new personal income tax refund scheme in 2026 will be a noticeable change for low-wage workers. For everyone else, the declaration procedure and deadlines remain the same.
