Income Tax Return 2026 for retirees: who has to file it, which pensions are exempt and how to submit it

The 2026 Income Tax campaign is about to begin and, like every year, many retirees wonder if they have to file the tax return and how to do it correctly. Although in some cases the procedure is not mandatory, it is advisable to thoroughly review the situation of each taxpayer to avoid errors or losing possible tax benefits.

The deadline starts on April 8 and extends until June 30, and during that period pensioners will be able to file their declaration through different channels.

When a retiree is obliged to file the Income Tax

Not all retirees have to file the tax return. The obligation depends mainly on the income and the number of payers.

In general terms:

• If a single pension is received and 22,000 euros annually are not exceeded, it is not mandatory to declare
• If there is more than one payer and the second exceeds 1,500 euros, the limit drops to 14,000 euros annually
• This second case is common among pensioners who combine a public pension with other benefits or income.

What pensions are exempt from IRPF

There are some pensions that do not pay tax in the IRPF and, therefore, do not oblige to declare by themselves.

Among them:

• Absolute permanent disability and severe disability
• Pensions for incapacity of civil servants
• Pensions derived from acts of terrorism
• Civil War pensions
• Orphanhood pensions
• Benefits linked to the Dependency Law
• Alimony pensions in certain cases

These situations must be analyzed individually, but in general they are exempt from taxation.

Besides the pension, there are other incomes that can make the declaration mandatory.

For example:

• Bank interest or dividends exceeding 1,600 euros annually
• Capital gains, such as the sale of shares or real estate
• Rental income

These elements can change the situation of the taxpayer, even if the pension alone does not exceed the limits.

Before making the declaration, it is important to gather all the documentation.

In the case of retirees, it usually includes:

• Pension certificate
• Bank details (interest, accounts, dividends)
• Information on rentals or sales of assets
• Proof of deductions (donations, pension plans, etc.)

Having these documents prepared facilitates the process and avoids errors.

Deductions that retirees can apply

Pensioners can also benefit from different deductions, many of them regional.

Some of the most common:

• Deductions for age (from 65 years old in some communities)
• Deductions for disability
• Benefits for housing (on mortgages prior to 2013)
• Deductions for donations

Reviewing these options can reduce the amount to pay or increase the refund.

How to make the declaration step by step

The most usual way to file the Income Tax is through Renta Web, the platform of the Tax Agency.

The process consists of:

1. Access the draft with the tax data
2. Review the information
3. Add possible income or deductions not included
4. Confirm and submit the declaration

To access, you can use:

• Cl@ve
• Digital certificate
• Electronic DNI

Those who prefer not to make the declaration online have other options.

• By phone: available from May 6 to June 30 (prior appointment from April 29)
• In person: at Tax Agency offices from June 1 to June 30 (appointment from May 29)

In both cases, an agent helps complete the declaration.

Key dates for the 2026 Income Tax declaration

• April 8: start of the online campaign
• April 29: prior telephone appointment
• May 6: start of telephone service
• May 29: in-person appointment
• June 1: start of service in offices
• June 30: end of the campaign

Although many retirees are not obliged to declare, reviewing the draft can be advisable. In some cases, the declaration may result in a refund, which means recovering part of what was paid during the year.