Boletín fiscal Campaña Renta y Patrimonio 2025

Un año más, el mes de abril nos trae el comienzo de la Campaña de Renta y Patrimonio que terminará el próximo 25 de junio en Araba, 30 de junio en la Diputación Foral de Bizkaia y 2 de julio en Gipúzkoa.

Como venimos haciendo en los últimos años, con motivo de la Campaña, hemos preparado este Boletín Fiscal, donde se resumen los aspectos más relevantes a tener en cuenta para la realización de las declaraciones.

No queremos dejar escapar la ocasión para recordar que los productos de acumulación, como son los fondos de inversión, continúan siendo muy eficientes para la gestión de las inversiones financieras, en la medida en la que permiten diferir el pago del IRPF y contribuyen a reducir la tributación por el IP por aplicación del límite de tributación conjunta IRPF-IP.

En definitiva, ha llegado el momento de realizar las declaraciones de Renta y Patrimonio, momento este que puede aprovecharse también para reflexionar acerca de la tipología de inversión que puede resultar más eficiente desde un punto de vista fiscal para optimizar la tributación por estos impuestos.

 

Jesús Muñoz García

Director of Asset Planning

BBVA Private Banking

A continuación, resumimos aquellas cuestiones que consideramos de mayor interés para la realización de la declaración del IRPF, correspondiente al ejercicio 2025:

As with Income Tax Campaigns in recent years, it is not possible to get an Income Tax return on paper, and it must be filed by one of the methods mentioned below.

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When preparing your Income Tax return, you must consider whether it is better to file an individual tax return or, in the case of a family, a joint return. Further information here:

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A person's income tax base is divided into two parts: the general tax base and the savings tax base. 

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We'll tell you everything you need to know here:

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All information about reductions to the tax base for contributions to pension plans and other social welfare systems, as well as other matters, below:

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Once the tax base is determined, and reduced by applying any relevant reductions, we obtain the net tax base, which is the base on which the tax scale will be applied. All the information below:

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To determine the net tax liability, a series of deductions will be applied to the gross tax liability, of which the following are worth mentioning:

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The amount resulting from applying the applicable deductions to the net tax liability (including the international double taxation deduction) and the withholdings made, will be the so-called "differential" tax liability.

Te lo contamos todo a continuación:

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If you are required to file a Wealth Tax return, there are a number of matters that you cannot ignore. Among these, it is worth mentioning the obligation to file a tax return, the assets and rights exempt from taxation, the valuation standards, as well as the tax liability limitation rule due to application of this tax's joint tax limit with Personal Income Tax

The details of people required to file a return are explained below:

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All the information on the tax base below:

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Below, we will refer to those tax exemptions that we believe are particularly important due to their practical application:

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The Wealth Tax Law establishes a series of rules that regulate the valuation of different assets, rights and debts. Find out about them here:

Download document

Find out the tax-free threshold depending on the autonomous communities.

Download document

Once the taxable income is determined, and reduced by applying any minimum applicable reductions, we obtain the net tax base, which is the amount to which the tax scale is applied. The net result of this process is the amount owed.

De esta forma, la escala aplicable en el ejercicio 2025 es la que explicamos aquí:

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Here we review the reduction by applying the joint limit with Income Tax:

Download document

The Income Tax and Wealth Tax liability may vary depending on the autonomous community of residence. Therefore, it is very important to understand the rules that will lead us to apply the regulations of one or another community.

The details of people required to file a return are explained below:

Download document

All the information on the tax base below:

Download document

Below, we will refer to those tax exemptions that we believe are particularly important due to their practical application:

Download document

The Wealth Tax Law establishes a series of rules that regulate the valuation of different assets, rights and debts. Find out about them here:

Download document

Find out the tax-free threshold depending on the autonomous communities.

Download document

Once the taxable income is determined, and reduced by applying any minimum applicable reductions, we obtain the net tax base, which is the amount to which the tax scale is applied. The net result of this process is the amount owed.

De esta forma, la escala aplicable en el ejercicio 2025 es la que explicamos aquí:

Download document

Here we review the reduction by applying the joint limit with Income Tax:

Download document

Discover below the applicable tax discounts that some autonomous communities have approved:

Download document

In this PDF you will be able to see the summary table:

Un año más estamos en Campaña de Renta y Patrimonio.

Recordemos que desde el pasado 9 de abril y hasta el próximo 25 de junio está abierto el plazo para la presentación de las declaraciones de Renta y Patrimonio.

Como en años anteriores, con motivo de la  Campaña, hemos preparado este Boletín Fiscal, en el que se resumen los aspectos más relevantes a tener en cuenta para la realización de las declaraciones. 

No queremos dejar escapar la ocasión para recordar que los productos de acumulación, como son los fondos de inversión y con ellos las carteras de fondos, continúan siendo muy eficientes para la gestión de las inversiones financieras, en la medida en la que permiten diferir el pago del IRPF y contribuyen a reducir la tributación en el Impuesto sobre el Patrimonio por aplicación del límite de tributación conjunta IRPF-IP.

En definitiva, ha llegado el momento de realizar las declaraciones de Renta y Patrimonio, momento este que puede aprovecharse también para reflexionar acerca de la tipología de inversión que podría resultar más eficiente desde un punto de vista fiscal para optimizar la tributación por estos impuestos.

 

Jesús Muñoz García

Director of Asset Planning

BBVA Private Banking

A continuación, resumimos aquellas cuestiones que consideramos de mayor interés para la realización de la declaración del IRPF, correspondiente al ejercicio 2025:

As with Income Tax Campaigns in recent years, it is not possible to get an Income Tax return on paper, and it must be filed by one of the methods mentioned below.

Download document

When preparing your Income Tax return, you must consider whether it is better to file an individual tax return or, in the case of a family, a joint return.
Find out more here:

Download document

A person's income tax base is divided into two parts: the general tax base and the savings tax base. 

Download document

We'll tell you everything you need to know here:

Download document

All information about reductions to the tax base for contributions to pension plans and other social welfare systems, as well as other matters, below:

Download document

Once the tax base is determined, and reduced by applying any relevant reductions, we obtain the net tax base, which is the base on which the tax scale will be applied. All the information below:

Download document

To determine the net tax liability, a series of deductions will be applied to the gross tax liability, of which the following are worth mentioning:

Download document

Finally, the net tax liability will be reduced by applying certain deductions and withholdings that have been made during the fiscal year. We'll explain it here:

Download document

The amount resulting from applying the applicable deductions to the net tax liability (including the international double taxation deduction) and the withholdings made, will be the so-called "differential" tax liability.

So, the final result of the tax return, which may be positive (payable) or negative (refundable), will be the amount of the "differential" tax liability once any applicable deductions for maternity and/or large families or those caring for persons with disabilities are applied.

Download document

If you are required to file a Wealth Tax return, there are a number of matters that you cannot ignore. Among these, it is worth mentioning the obligation to file a tax return, the assets and rights exempt from taxation, the valuation standards, as well as the tax liability limitation rule due to application of this tax's joint tax limit with Personal Income Tax

The details of people required to file a return are explained below:

Download document

All the information on the tax base below:

Download document

Below, we will refer to those tax exemptions that we believe are particularly important due to their practical application:

Download document

The Wealth Tax Law establishes a series of rules that regulate the valuation of different assets, rights and debts. Find out about them here:

Download document

Find out the tax-free threshold depending on the autonomous communities.

Download document

Once the taxable income is determined, and reduced by applying any minimum applicable reductions, we obtain the net tax base, which is the amount to which the tax scale is applied. The net result of this process is the amount owed.

De esta forma, la escala aplicable en el ejercicio 2025 es la que explicamos aquí:

Download document

Here we review the reduction by applying the joint limit with Income Tax:

Download document

In this PDF you will be able to see the summary table: