Until June 30th

Income and Wealth Taxes

• Annual Income and Assets Declaration 2024 with a result to be refunded, waiver of the refund, negative and to enter without direct debit of the first installment: D-100, D-714

• Annual Income Tax Return for the special tax regime for workers, professionals, entrepreneurs and investors relocated to Spanish territory 2024: 151

VAT

• May 2025: Self-assessment 303

• May 2025: Group of companies, individual form: 322

• May 2025: Group of companies, aggregated form: 353

• May 2025. One-stop shop - Import regime: 369

• May 2025. Operations assimilated to imports: 380

• Fourth quarter 2024: request for reimbursement of tax incurred in connection with the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty: 364

• Fourth quarter 2024: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381

Environmental Taxes

• May 2025. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book

Annual information declaration of aid received within the framework of the economic and fiscal regime of the Canary Islands and other state aid by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment

• Year 2024: 282

Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands by taxpayers of the Personal Income Tax or the Non-Resident Income Tax without a permanent establishment

• Year 2024: 283