Spain’s tax agency has confirmed that individuals receiving unemployment benefits will be exempt from filing income tax returns starting with the 2025 fiscal year. The change, formalized in Royal Decree-Law 3/2026, removes a long-standing obligation for those receiving unemployment assistance, including both standard benefits and subsidies.
The exemption stems from a modification to the General Law on Social Security, specifically eliminating Article 299, paragraph k), which previously mandated that recipients of unemployment benefits file an annual income tax declaration. The Agencia Tributaria, Spain’s tax authority, announced the change on its website, stating that beneficiaries will now only be required to file if obligated to do so under other provisions of the Personal Income Tax Law (IRPF), Article 96.
This means that individuals receiving unemployment benefits will not automatically be required to file a return solely by virtue of receiving those benefits. However, those whose annual income exceeds certain thresholds, regardless of the source, will still be obligated to file. According to the IRPF, taxpayers with income from a single payer exceeding 22,000 euros annually are required to file. The threshold is lower – 15,876 euros – for those with multiple payers, provided income from subsequent payers exceeds 1,500 euros annually. Additional income sources, such as spousal support or alimony, can also trigger a filing requirement above the 15,876 euro threshold.
The change comes as Spain prepares for its annual income tax filing season, which will begin on April 8, 2025, and run through June 30, 2025. The Agencia Tributaria has provided online resources, including a virtual assistant and an information portal, to assist taxpayers with the filing process. The agency also offers assistance for taxpayers over 65 and provides information regarding deductions and special considerations for various situations.
The Banco de Santander reported in December 2025 that pensioners are also subject to IRPF, with the Social Security applying a monthly retention based on income and personal circumstances. Some pensions, such as those for absolute or permanent disability, are exempt from IRPF.
