Until 31 December

*Taxpayers affected by the DANA who meet the required requirements may submit the declarations indicated with an asterisk (*), within the deadline established for this month or extend their submission until January 30, 2025 .

Income Tax

• Waiver or revocation of simplified direct estimation for 2025 and subsequent years: 036/037*

Income Tax for Non-Residents without a Permanent Establishment

• Year 2023. Imputed income from urban real estate: 210*

• Income derived from transfers of real estate carried out between June 28 and August 31, 2024: 210*

• Withholding tax on the acquisition of real estate from non-residents without a permanent establishment, for property transfers made between September 28 and November 30, 2024: 211*

VAT

• November 2024. One-stop shop - Import regime: 369*

• Second quarter 2024: Request for reimbursement of tax contributions incurred by the armed forces of EU Member States: 381*

• Option or revocation for determining the tax base by means of the global profit margin in the special regime for used goods, works of art, antiques and collectibles for 2025 and subsequent years: 036*

• Option for taxation at destination for distance sales to other countries of the European Union for 2025 and 2026: 036*

• Waiver of common deduction regime for differentiated sectors for 2025: no model*

• Communication of registration in the special regime of the group of companies: 039*

• Option or waiver of the advanced modality of the special regime of groups of companies: 039

• Annual communication regarding the special regime of the group of companies: 039

• Option for the special cash basis regime for 2025: 036/037*

• Waiver of the special cash basis regime for 2025, 2026 and 2027: 036/037*

Environmental Taxes

• November 2024. Special tax on non-reusable plastic packaging. Presentation of accounting and inventory record book*

Disclosure Statement on the Use of Certain Cross-Border Tax Planning Arrangements

• Year 2023: 236*