Tax Notice: Do This Without Fail in Your Income Tax Return or You'll Be Fined

The Tax Agency has issued an important warning for all taxpayers: it is essential that you review and correctly complete your Income Tax Return to avoid financial penalties. In 2025, significant changes have been introduced in the filing process, including new boxes that you must take into account.

This year, the Treasury has implemented several modifications to streamline and modernize the Income Tax campaign. The campaign will begin on April 2 and end on June 30, allowing taxpayers to complete the procedures before Easter.

One of the most relevant novelties is that beneficiaries of unemployment benefits must file the return, regardless of their income.

New Feature from the Treasury in the Income Tax: Who Must Fill Out Boxes 669 and 701

Additionally, the threshold for being required to file if you have two or more payers has increased from 1,500 to 2,500 euros. In the 2025 Income Tax Return, new boxes have been introduced that you need to know:

• Box 669: This box is intended to declare income obtained from renting properties to individuals under 35 years old. If you rent a property to a young person in this age range, it is mandatory to include this income in box 669.
• Box 701: This box is used to declare income from renting properties to people with disabilities. If you have rented a property to a person with disabilities, you must reflect this income in box 701.

Why Is It Key to Correctly Fill Out These Boxes?

Properly completing boxes 669 and 701 is essential to fulfill your tax obligations and avoid penalties. The omission or incorrect declaration of this income can result in significant fines.

The Treasury has emphasized the need to correct any errors in the return without the need to file a supplementary self-assessment. That is, if you detect an error in your return, you can correct it directly in the corresponding box without having to file a new supplementary return.

Consequences of Not Declaring Correctly

If you don't include the corresponding income in boxes 669 and 701, or if you declare them incorrectly, you could face financial penalties. The Treasury has the authority to impose fines for the omission or incorrect declaration of income. These penalties can vary depending on the severity of the error and whether it is considered that there was bad faith or an attempt at fraud.

Before submitting your return, verify that all data is correct, especially those related to rental income. If you have doubts about how to complete boxes 669 and 701, it is advisable to consult with a tax advisor.

If you detect an error after submitting the return, correct it as soon as possible to avoid potential penalties. Remember that a correct Income Tax Return not only helps you comply with the law but also avoids potential penalties that could affect your finances.