Madrid City Council Helps Citizens with 2025 Income Tax Returns
The Madrid City Council, in collaboration with the State Tax Administration Agency (AEAT), is providing free assistance to capital residents for preparing and submitting their 2025 income tax (IRPF) declarations. This initiative aims to improve upon last year’s figures, where over 29,000 taxpayers were assisted, leading to the preparation of nearly 22,000 declarations.
Key Dates and Appointment Booking
Taxpayers can book appointments for assistance through various channels:
- Telephone Assistance: Appointments can be made from April 29th until June 29th.
- In-Person Assistance: Appointments can be made from May 29th until June 29th.
How to book an appointment:
- Online: Visit the AEAT website (sede.agenciatributaria.gob.es) or use the ‘Agencia Tributaria’ application.
- By Phone:
- ‘Le Llamamos’ Appointment Line: 91 553 00 71 (Monday to Friday, 9:00 AM to 7:00 PM).
- Automated Appointment Line: 91 535 73 26 (24 hours a day).
- In-Person Assistance Requirement: Only available if you had an in-person appointment in the 2025 tax campaign and your tax domicile has not changed.
Special Attention for Seniors
Engracia Hidalgo, Delegate for Economy, Innovation, and Finance, highlighted that “as in the last three campaigns, assistance for people over 65 will be reinforced to provide more personalized attention, overcoming potential technological barriers, in a quieter environment and with greater confidentiality.” Last year, 5,084 individuals over 65 received assistance from ATM technicians, representing 17.33% of all those attended.
What to Know Before Seeking Advice
To receive assistance, taxpayers should be aware of the following:
- Payments by Direct Debit: If your declaration results in a payment, it can only be submitted through the City Council’s services if you opt for direct debit. This option is available until June 25th.
- Self-Submission for Other Payments: Other payment declarations must be submitted by the taxpayers themselves if they wish to pay by other means or after June 25th.
Eligibility Requirements for Assistance
To qualify for this service, taxpayers must meet the following AEAT limits:
- Employment Income (salaries, pensions, etc.): Up to 80,000 euros annually.
- Movable Capital Income (interest, dividends, insurance income, etc.): Up to 20,000 euros annually.
- Real Estate Capital Income: Up to two rented properties or two rental contracts.
- Business Income (modules): Includes subsidies.
- Capital Gains Subject to Withholding or Payment on Account: Subscription rights, investment funds (unless the withholding base is calculated under Article 97.2 of the RIRPF), prizes; capital gains and losses from transfers (including main residence), limited to two transfers; basic emancipation income, subsidies (excluding economic activities), and other capital gains and losses without transfer.
- Imputation of Real Estate Income: For urban buildings available to their owners.
- All the above income under the income attribution regime: Limited according to its nature.
Additionally, declarations are processed with attention to exceptional circumstances, including:
- Compensation for items (capital losses, negative income, or negative tax bases) pending from previous years.
- Exempt income with progressivity.
- Regularization of floor clauses.
- Deduction for international double taxation.
- Rectifications and complementary declarations for the 2025 exercise (within general limits).
New Deductions and Extensions for 2025 Tax Campaign
Madrid residents should be aware of these important updates:
- New Deduction for Employment Income: Up to 340 euros for recipients of the minimum interprofessional wage (SMI), which is 16,576 euros annually from 2025, and other employment income recipients below 18,276 euros who have not received other income (apart from employment income) exceeding 6,500 euros.
- Extended Deductions for 2025:
- Home energy efficiency improvement works (for amounts paid for works carried out until December 31, 2026, for habitual residences and until December 31, 2027, for residential buildings).
- Acquisition of new plug-in electric and fuel cell vehicles.
- Installation of battery charging points for these electric vehicles.
- Madrid Community Deductions: Deductions and tax benefits established last year remain valid for the 2025 Tax Campaign, such as:
- Deductions for renting empty homes.
- Deductions for changing residence to a depopulation risk municipality.
- Deductions for acquiring a habitual residence in depopulation risk municipalities.
- Deductions for investments by new taxpayers from abroad.
- Extensions of existing deductions, including those for habitual home rental (extended to taxpayers up to 40 years old) and for increased financing costs for habitual home investment, with modified application conditions.
Past Success
In the 2024 tax campaign, the City Council assisted 29,329 taxpayers, resulting in 21,874 declarations (20,536 via telephone and 1,338 in-person). Furthermore, over 3,400 queries were answered (3,347 by phone and 141 in-person).
