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The Fourteenth Final Provision of Organic Law 1/2025, of January 2, on measures regarding the efficiency of the Public Justice Service (BOE of 01/03/2025), modifies, with effect from April 3, 2025, various articles of Law 35/2006, of November 28, on Personal Income Tax.

Order HAC/1526/2024 was published in the BOE of January 9. The purpose of this Order is to introduce modifications to form 030 of the Census Declaration of registration, change of address and/or variation of personal data and to form 036 of the Census Declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents, as well as to eliminate form 037 of the Simplified Census Declaration of registration, modification and deregistration in the Census of entrepreneurs, professionals and withholding agents.

Order HAC/1504/2024 was published in the Official State Gazette of 31 December, which modifies the following information statements:

Information provided in the taxpayer calendar on settlements and self-assessments whose submission deadline ends in January.

Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transport, and Social Security matters, and extends certain measures to address situations of social vulnerability, approves certain tax measures.

By Royal Decree-Law 10/2024, of December 23, a new temporary energy tax is created for 2025, which will be paid by certain companies considered main operators in energy sectors. This tax will have the legal nature of a non-tax public patrimonial benefit.

Law 7/2024, of December 20, was published in the BOE of December 21, establishing a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial entities and a Tax on liquids for electronic cigarettes and other tobacco-related products, and amending other tax regulations.

The taxpayer calendar for 2025 is available in HTML and Calendar formats.

Order HAC/1432/2024, of December 11, which modifies Order EHA/3127/2009, of November 10, approving form 190 for the Declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations, was published in the BOE of December 19, 2024.

Order HAC/1433/2024, of December 11, was published in the BOE of December 19, 2024, which introduces modifications to form 560, "Special Tax on Electricity. Self-assessment» and modifies form 591 «Tax on the value of the production of electrical energy. Annual declaration of operations with taxpayers.