Until January 31st

Income Tax

Waiver or revocation of objective estimate for 2025 and beyond: 036/037

Income and Corporation Tax

Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, rental income from urban real estate, movable capital, authorized persons and account balances.

Annual summary 2024: 180, 188, 190, 193, 193-S, 194, 196, 270

Income of non-residents without permanent establishment

Special tax on real estate of non-resident entities 2024: 213

Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)

Annual summary 2024: 296

Operations with financial assets

Annual declaration of operations with Treasury Bills 2024: 192
Annual declaration of operations with financial assets 2024: 198

VAT

Waiver or revocation of simplified regimes and agriculture, livestock and fishing for 2025 and beyond: 036/037
Request for application of the provisional percentage of deduction different from that fixed as definitive in the previous year: without model
December 2024. One-stop shop - Import regime: 369
Fourth quarter 2024: One-stop shop – Foreign and Union regimes: 369

Insurance Premium Tax

Annual summary 2024: 480

Tax on Certain Digital Services

Fourth quarter 2024: 490

Environmental taxes

December 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book
Fourth quarter 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Informative Tax Return of individual certifications issued to the partners or shareholders of new or recently created companies

Annual summary 2024: 165

Annual informative return of deposits, withdrawals from funds and of collections from any document

Year 2024: 171

Information statement on virtual currency balances and on operations with virtual currencies

Year 2024: 172, 173

Informative Tax Return of loans and credits and other financial operations related to real estate

Annual declaration 2024: 181

Informative statement of donations, gifts and contributions received and provisions made

Annual declaration 2024: 182

Informative Tax Return of companies in income allocation regime

Year 2024: 184

Informative statement of acquisitions and disposals of shares and interests in Collective Investment Institutions

Annual declaration 2024: 187

Informative declaration for authorised nursery or childhood education centre expenses

Annual declaration 2024: 233

Declaration of information updating certain marketable cross-border mechanisms

Fourth quarter 2024: 235

Information statement for the communication of information by platform operators

Year 2024: 238

Quarterly information declaration of trade operations of tangible goods carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory

Fourth quarter 2024: 281

Informative declaration of non-resident accounts

Year 2024: 291

Plans, pension funds, alternative systems, provident societies, guaranteed pension plans, individual systematic savings plans, company pension schemes and dependence insurance

Annual declaration 2024: 345

Information statement on cross-border payments

Fourth quarter 2024:379