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The list of entities submitting the Transparency Reports for the 2023 financial year is published.

Royal Decree 1305/2024, of December 23, approves the Regulation of the sanctioning procedure for infractions due to non-compliance with the obligations arising from the statistics of international trade in goods within the European Union (INTRASTAT), and modifies the Regulation of the administrative sanctioning procedure for infractions due to non-compliance with the obligations established in the Law on the Public Statistical Function, approved by Royal Decree 1572/1993, of September 10.

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

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:

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.