The 2024 Income Tax Campaign enters its final stretch this week.

The 2024 Income Tax Campaign enters its final stretch this week, as Monday, June 30, is the last day for taxpayers to file their Personal Income Tax (IRPF) returns with the Tax Agency.

Those who have not yet filed their tax return can do so online and via the app , by phone, or in person at the Tax Agency offices. However, the deadline to schedule an appointment for in-office assistance is June 27.

In addition, taxpayers have until June 25 to direct debit their income tax.

This year, taxpayers will be able to pay their tax returns through Bizum, a new payment method in addition to traditional methods such as direct debit or payment at a branch.

When using Bizum, taxpayers should check each bank's specific limits for using this service to ensure that the amount owed to the Treasury is within the permitted limits. They should also take into account each institution's specific conditions for paying public bodies via Bizum.

Another new feature of the 2024 Campaign is that all people who received unemployment benefits must file a tax return, even if the amount received is less than €15,876. This is not for tax reasons, but rather a Social Security requirement. Thus, those who fail to declare this benefit or subsidy could lose it.

This campaign also introduced a single system for correcting self-assessments, replacing the current dual system of supplementary self-assessment and rectification requests. This way, taxpayers can rectify, complete, or modify previously filed self-assessments, regardless of the outcome, without even having to wait for an administrative ruling in the case of a rectification request.

For investors in virtual currencies, the Tax Agency has information on virtual currency balances and transactions provided by the entities resident in Spain involved in these transactions. However, those with cryptoassets outside of Spain with a combined value of more than €50,000 must have filed Form 721 for virtual currencies located abroad for 2024 by March 31.

Another new feature of this campaign is the maternity deduction, in line with the Supreme Court ruling of January 8, 2024. Mothers can increase their deduction by an additional 1,000 euros for daycare expenses for children under three years old.

Therefore, they will no longer need to be enrolled in authorized early childhood education centers; instead, it will also be sufficient for them to be enrolled in daycare centers that have been authorized to open and operate, without requiring authorization from the educational authorities.

The Tax Agency announced on June 2 that it had already refunded €5.516 billion to 7.96 million taxpayers who filed their Personal Income Tax (IRPF) returns this campaign. This means that 73.5% of the refund requests submitted and 60% of the refund amounts requested had already been paid.

In terms of numbers, refunds already paid grew in line with refund applications (10,835,000 returns, down 2.2%), while the total number of returns filed grew by 0.9% to 14,971,000. In terms of amounts, taxpayer refunds registered a year-on-year increase of 9.6%.

Meanwhile, and in line with the acceleration seen in previous years, taxpayers had filed 3.12 million tax returns with outstanding payments (up 10.7% year-on-year), given that they don't need to make their first payments until the end of the campaign.