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Taxpayer's calendar 2025

News for this year

Model 283 . "Annual information declaration of aid received within the framework of the Special Tax Regime of the Balearic Islands."

  • The filing deadline for taxpayers of IRPF and IRNR without a permanent establishment is the same as for filing the 2024 IRPF return: until June 30th.

  • The filing deadline for Corporate Tax and IRNR taxpayers with a permanent establishment is the deadline for filing the 2024 Corporate Tax return: until July 25, for entities whose tax period coincides with the calendar year.

Form 573 . “Tax on Electronic Cigarette Liquids and other Tobacco-related Products. Self-assessment». The settlement period will be one calendar month, and the deadline for filing the self-assessment and, where applicable, simultaneous payment of the tax debt will be the first twenty calendar days following the end of the month in which the accruals occurred. Taxpayers will not be required to file a self-assessment return during tax periods in which no payments are due. Effective April 1, 2025.

Model A24 . “Tax on Electronic Cigarette Liquids and other Tobacco-related Products. “Refund request for shipments within the European Union.” Those who ship products subject to this tax from within their own territory to the territory of another Member State shall be entitled to a refund of the amounts paid. To request this refund, Form A24 must be submitted within the first twenty calendar days following the end of the monthly period in which the events giving rise to the refund request occurred. Effective April 1, 2025.

Order HAC/1526/2024, of December 11, which entered into force on February 3, 2025, eliminates form 037 of the Simplified Census Declaration of registration, modification and cancellation in the Census of entrepreneurs, professionals and withholding agents. The new census assistance tools, together with the improvement in the programs to help with completion, allow the simplification that Form 037 represented in the presentation of census declarations for registration, deregistration and modification in the census of entrepreneurs, professionals and withholding agents to be offered to taxpayers through Form 036 itself. It will apply for the first time to Form 036 submitted from the effective date of 3 February 2025.