Spain Gazettes Order on 2025 Individual Income, Wealth Tax Filing, Payment Obligations

The Spanish Official Gazette March 27 published Order No. HAC/277/2026, on 2025 individual income and wealth tax filing and payment obligations. The order includes measures: 1) clarifying obligations to declare individual income tax, and the 22,000 euro (US$25,215) annual exemption threshold per individual for income exclusively for employment; 2) clarifying obligations to declare wealth tax, and filing thresholds; 3) the April 8 to June 30 period for filing draft and final individual income tax returns, and for filing wealth tax returns; 4) procedures for filing the tax returns electronically; 5) an option to split the individual income tax payment into ...