Bizkaia Income Tax Return: What’s New for 2025–2026

The campaign for the Income Tax Return in Bizkaia for the 2025 tax year, to be filed in 2026, is just around the corner. This year, taxpayers may encounter changes in deductions, limits, and procedures that are important to understand in order to plan the return correctly and optimise the available tax benefits.

Key dates for the 2025–2026 Income Tax campaign in Bizkaia

The campaign will take place between 8 April and 30 June 2026. Taxpayers may file their return:

• Online: via the electronic office of the Bizkaia Provincial Council.
• By phone: through a personalised appointment.
• In person: at the Provincial Tax Offices by appointment.

What to keep in mind this year

Although the exact details on deductions and limits will be officially published on the Provincial Council website, it is advisable to pay attention to several common areas in Bizkaia:

• Family and joint taxation: it is always important to review how changes in family units and deductions for children or dependants may apply.
• Housing and rental: there may be incentives for rental properties and for energy-efficiency improvements in primary residences.
• Employment and salaries: some withholding thresholds and benefits may vary depending on income levels and employment situation.
• Self‑employed workers and business activities: checking the official information on taxable income and deductible expenses is essential.

Confirmed tax updates in Bizkaia

Personal Income Tax (IRPF) reform

The Bizkaia Provincial Treasury has approved a significant tax review affecting Personal Income Tax. This reform introduces general adjustments to withholdings and formal obligations that will impact the 2025 tax return.

New withholding tables

For 2026, an additional 2% deflation will apply to IRPF withholding tables. This measure seeks to offset part of the loss of purchasing power caused by inflation and directly affects employment income.

Formal changes to the IRPF regulation

The IRPF Regulation in Bizkaia has been updated, clarifying procedures and formal obligations for taxpayers, including documentation requirements and the management of draft returns.

New payroll withholdings from July 2025

From 1 July 2025 onwards, new withholdings based on the revised regulations will apply. This may influence the IRPF calculation and the amount shown in the draft tax return.

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Practical tips for an error‑free tax return

• Review your tax draft before submitting it.
• Gather all receipts and supporting documents for deductions and income.
• Check whether your family or employment situation qualifies for new deductions.
• Consult professionals to optimise your return and avoid mistakes.

In addition to Bizkaia’s specific rules, there are also changes applicable at the national level this year. For more detailed information, you can review the main updates to the Spanish Income Tax Return.

Additional information for foreign residents and non‑residents in Spain

If you are a foreigner living or earning income in Spain, it is important to understand whether you must file the Spanish Income Tax Return (IRPF) or the Wealth Tax Return (IP):

• Tax residents in Spain: you are considered tax‑resident if you spend more than 183 days per year in Spain, if your main economic interests are located in Spain, or if your spouse or minor children live here. In that case, you must file the Spanish Income Tax Return (IRPF) and declare your worldwide income.
• Non‑residents: if you do not meet the residency criteria, you may still have to pay tax in Spain through the Non‑Resident Income Tax (IRNR). This applies to income such as rental property, imputed income for owning a home in Spain, or capital gains from selling Spanish assets.
• Wealth Tax (IP): residents must declare worldwide assets if they exceed the legal thresholds, while non‑residents must declare assets located in Spain.
• Filing deadlines: residents file IRPF between April and June each year, while non‑residents file IRNR either annually or quarterly depending on the type of income.

At Adlanter, we have a consultancy office in Erandio. If you want to ensure your tax return is filed correctly and make the most of all available deductions, you can explore our professional Income Tax and Wealth Tax management service. We will be pleased to assist you.