The 2026 Tax Campaign, corresponding to the 2025 fiscal year, is now underway and brings significant modifications that citizens of the Canary Islands must be aware of to avoid potential errors and penalties. These changes range from key dates in the process to adjustments in the Personal Income Tax (IRPF).
Among the most notable points are tax support measures for workers with lower incomes, the introduction of new deductions, and a tightening of supervision over electronic transactions and economic activities, especially those carried out through digital platforms.
“"The Tax Agency is taking another step towards total digitalization. Paper filing practically disappears and is limited to very specific groups, reinforcing the use of Renta WEB, the official app, and assisted attention by appointment."
The official campaign calendar states that online filing (via Renta WEB and the mobile application) began on April 8, 2026. Telephone assistance through the 'We Call You' plan started on May 6, 2026, and in-person assistance at offices, both by appointment, will begin on June 2, 2026. The deadline for filing declarations with bank direct debit is June 25, 2026, and the campaign will definitively close on June 30, 2026.
Regarding the obligation to declare, the Tax Agency has reversed the generalized requirement for unemployment benefit recipients. Now, only those who exceed the general limits of 22,000 euros annually with a single payer or 15,000 euros annually with two or more payers will be required to file, maintaining the thresholds from previous years.
The 2026 campaign also incorporates new deductions, such as one of up to 340 euros for workers with incomes below 18,276 euros annually. Deductions for energy efficiency in homes are extended, allowing up to 60% of the investment to be deducted. Furthermore, the Government of Canarias has expanded regional deductions for expenses such as dentists, gyms, or opticians, and maintains the refund of up to 760 euros for habitual residence rent.
For self-employed workers, the 2026 Tax Campaign consolidates the real income contribution system, with automatic quota adjustments. Control over the use of instant payment platforms like Bizum is intensified, and verifiable invoicing software (Verifactu) is promoted, although its full mandatory implementation is delayed until July 2027. Finally, the Intergenerational Equity Mechanism (MEI), with a contribution of 0.9%, will also be reflected in tax data, slightly reducing net salary.




