CIM Tax & Legal in Diari Ara: analysis of tax changes for the 2025 income tax return

Diari Ara, in its personal finance section, has featured the expertise of our Tax Director, Blanca Llopart, in an article written by Leandre Ibar Penaba to analyze the main changes in the 2025 income tax return. Published on February 9, the article highlights Blanca's expert insight on the tax changes that will shape the upcoming campaign.

Among the most relevant aspects, the increase in the taxation of capital income stands out, with a 27% rate for income between 200,000 and 300,000 euros and a 28% rate for income above 300,000 euros. A minimum IRPF exemption is also established for those earning less than 15,876 euros, reflecting the increase in the Minimum Wage.

Another significant change is the obligation for unemployed individuals receiving benefits to file a tax return, regardless of the amount received. Additionally, deductions for rental property owners have been expanded, reaching up to 90% in high-demand areas if the rental price is reduced by 5% or more compared to the previous contract.

In energy efficiency, tax incentives remain for the purchase of electric vehicles and home renovations, with deductions of up to 70% depending on the type of improvement. A new feature also includes the ability to pay the income tax return via Bizum, in addition to traditional methods like direct debit or credit card payments.

At CIM Tax & Legal, we closely monitor regulatory changes to provide our clients with the best tax advice. We thank Diari Ara for trusting our team to bring clarity and rigor to this analysis.

Read the full article here.