Changes to reporting obligations
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.
This Royal Decree modifies Article 69.9 of the Personal Income Tax Regulations regarding the information return to be filed by authorized daycare centers or early childhood education centers.
This Royal Decree also modifies articles 37 (Obligation to report accounts held with financial institutions), 38 (Obligation to report loans and credits, and cash movements), 38 bis (Obligation to report payments made using any type of card and payments associated with mobile phone numbers) and 38 ter (Obligation to report transactions carried out with all types of cards) of Royal Decree 1065/2007, of July 27.
por el que se modifican, en materia de obligaciones de información, el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, y el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio.