March 2025

Information provided in the taxpayer calendar on assessments and self-assessments due in April.

Clarification regarding the effects of Royal Decree-Law 9/2024 on the application of the Simplified Regime and the Special Regime for Agriculture, Livestock and Fisheries (REAGP) in the field of VAT.

Note on the effects, in the area of personal income tax, of Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transportation, and social security matters, and extends certain measures to address situations of social vulnerability.

Order HAC/262/2025, of March 12, was published in the Official State Gazette of March 19, 2025, which modifies Order HFP/227/2017, of March 13, approving form 202 for making fractional payments on account of Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 for making fractional payments on account of Corporate Income Tax under the tax consolidation regime and establishing the general conditions and procedure for its electronic submission.

The download of your tax information and some of the informational content for the 2024 Income Tax campaign is now available, so you can get ahead on filing your 2024 Income Tax return, which you can file starting April 2.

Order HAC/242/2025, of March 13, was published in the Official State Gazette (BOE) of March 14. This order approves the Personal Income Tax and Wealth Tax return forms for the 2024 financial year, determines the place, form and deadlines for submitting them, and establishes the procedures for obtaining, modifying, confirming and submitting the draft Personal Income Tax return.

The new service for obtaining a reference number for 2024 is now available. This service will allow you to manage all services for the 2024 Income Tax Campaign (and previous campaigns).