April 2025

Royal Decree 252/2025, of April 1, was published in the Official State Gazette (BOE) of April 2. This decree approves the Complementary Tax Regulations to guarantee a minimum overall level of taxation for multinational groups and large national groups.

Royal Decree-Law 3/2025, which establishes the electric mobility incentive program (MOVES III) for 2025, was published in the Official State Gazette (BOE) of April 1.

Starting April 2, all support services are available to review your draft, modify it, and, if applicable, file your 2024 Income Tax return online through Renta WEB, Renta DIRECTA, or the app.

Royal Decree 254/2025, of April 1, is published in the Official State Gazette of April 2, which modifies Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats.

Royal Decree 253/2025, of April 1, was published in the Official State Gazette of April 2. This decree amends, with regard to reporting obligations, the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and the General Regulations on tax management and inspection procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of July 27.