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Spain's income tax return season is upon us once again, with the 2025-2026 campaign officially opening on April 8. This year though, the Spanish Tax Agency, known as the Agencia Tributaria, is paying particularly close attention to people who've been earning money through online platforms, and if you've been doing a bit of selling on Wallapop, Vinted, eBay or Milanuncios, it's well worth making sure you understand where you stand.

 

The agency is sending out a total of 3.56 million reminder notices to taxpayers over the coming months, covering everything from online sales and cryptocurrency trading to holiday rentals and foreign income.

 

Of those, 437,000 notices relate specifically to income from digital platforms, whether that's selling goods, providing services or renting out a property or vehicle through an app or website.

 

The key threshold for online sellers to be aware of is either 30 transactions per year or €2,000 in total sales value. Platforms are now legally required to report sellers who hit either of those figures to the tax authorities, which means the Agencia Tributaria is likely to already have a pretty clear picture of your activity before you even sit down to file.

 

Cryptocurrency traders are also firmly in the frame this year, with 1.24 million notices planned for people with crypto-related income. The agency already holds data on balances, acquisitions, transfers and exchanges provided by resident entities.

 

It's also worth noting that the deadline for filing Form 721 for virtual currencies held abroad with balances over €50,000 was March 31, so if that applies to you and you haven't already dealt with it, it's time to get some advice quickly.

 

Holiday rental landlords are another group under close scrutiny. The tax agency has access to data on rental days, commissions and amounts withheld by platforms, so there's very little room for anything to slip through unnoticed.

 

On the flip side, landlords renting to permanent residents in high-demand areas could be eligible for reductions of up to 90% of net rental income if they've reduced their rental price by 5%.

 

The notices themselves are sent out in three stages, as Tax Agency Director General Soledad Fernández explained at the campaign launch. The first arrives when you download your tax data, flagging income that needs to be declared. The second comes as a warning during the filing process to help avoid errors and omissions. The third arrives after filing but while corrections can still be made, pointing out any discrepancies between what's been declared and what the agency already knows.

 

The good news is that nearly half of taxpayers who receive one of these letters do go on to correct their return voluntarily, which avoids the heavier penalties and interest charges that can follow a formal investigation.