The tax authority has raised the income limit for being exempt from filing a tax return in 2026. Taxpayers with a single payer and employment income below €22,000 are exempt.
The 2026 tax campaign brings a change that affects millions of taxpayers. The tax authority has raised the income threshold below which it is not mandatory to file the income tax return. For those with a single payer, the limit rises to €22,000 per year, an increase compared to previous years.
This adjustment responds to the update of the income tax brackets and the intention to simplify the process for lower incomes. According to sources from the Tax Agency, the measure aims to ensure that only those who truly need to declare or can receive a refund do so.
Who is exempt from filing in 2026?
The general rule is simple: if your employment income in 2025 (to be declared in 2026) does not exceed €22,000 and comes from a single payer, you are not required to file a return. This includes employees, pensioners, and recipients of unemployment benefits.
The limit is reduced if you have had more than one payer. In that case, the threshold drops to €15,876, provided that the total income from the second and subsequent payers does not exceed €1,500. If you exceed that amount, the limit remains at €15,876.
Those who only receive income from movable capital (interest, dividends) below €1,600 per year, or capital gains below €1,000, are also exempt, as long as they do not exceed the general limits for employment income.
Who is required to file a return?
The obligation to declare remains in effect for those who exceed the mentioned thresholds. Specifically, all workers with a single payer and income over €22,000, or with multiple payers and income above €15,876, must file.
Self-employed individuals, even if they invoice below those limits, are always required to declare unless they have had no economic activity. Those with income from movable capital or capital gains exceeding €1,600 and €1,000 respectively, or non-rented properties with a cadastral value over €1,000,000, must also declare.
Additionally, it is mandatory to declare if exempt income with withholding, such as scholarships or aid, exceeds €1,000. The Tax Agency reminds that, although it is not mandatory, if the return results in a refund, it is advisable to file it to recover the money.
Practical tips to avoid surprises
Before assuming you are exempt, check your tax data on the Tax Agency's website. A common mistake is forgetting income from a second payer, such as unemployment benefits or sporadic work. If you have changed jobs or had multiple payslips, the limit may be lower.
Another frequent error is not including regional deductions that can reduce the tax amount. Each autonomous community has its own deductions, for example, for rent, childcare, or investment in renewable energies. Reviewing them can make the difference between paying or receiving.
If you owe tax, you can split the payment into two instalments: 60% when filing the return and 40% by November 5. You can also set up direct debit to avoid surcharges. The 2026 tax campaign starts in April and ends on June 30. The sooner you file, the more time you will have to resolve doubts or correct errors.
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