The new year brings with it new resolutions and good wishes but also fulfilling certain obligations. In this sense, the Treasury has already notified citizens and taxpayers about the taxes and documents that they have to present this January if they do not want to face sanctions.
The State Tax Administration Agency (AEAT) has made public the taxpayer calendar for this year 2025, in which it remembers what the tax obligations that each of them will have this month of January. As a general rule, the Treasury remembers that “If the expiration coincides with a local or regional holiday, the term ends on the first business day following that indicated in this calendar”except for exceptions that can be consulted on their website.
The Delays in submitting taxes and documentation may result in surcharges of between 5% and 20% depending on the time that passes from the date established by the Treasury until the taxpayer does it. In the event that it is the Tax Agency that has to claim the same, these amounts may increase and even be a reason for sanctions, with fine that can range from 50% to 150% of the tax amount in the case of some taxes, depending on the severity of the violation.
Taxes and documents to be presented to the Treasury before January 31, 2025
These are the itaxes and documents that taxpayers must present before January 31 If you want to avoid Treasury fines:
Until January 13
INTRASTAT – Intra-Community Trade Statistics: They are required to provide the statistical information for December 2012 in the first 12 calendar days of January.
Until January 20
Income and Companies: Withholdings and income on account of income from work, economic activities, prizes and certain capital gains and income imputations, profits derived from shares and participations of Collective Investment Institutions, rental income from urban real estate, movable capital will have to be presented. , authorized persons and account balances and, non-resident income obtained without a permanent establishment.
- Large companies: models 111, 115, 117, 123, 124, 126, 128, 216, 230 with data from December 2024.
- The rest data from the fourth quarter 2024: models 111, 115, 117, 123, 124, 126, 128, 136, 210, 216.
VAT
- Communication of incorporations in the month of December, special regime of the group of entities: 039
- Request for refund by taxable persons in the simplified VAT regime and who carry out the activity of transporting passengers or goods by road, for acquiring certain means of transport: 308
Special Manufacturing Taxes
- October 2024. Large companies: 561, 562, 563
- December 2024: 548, 566, 581
- Fourth quarter 2024: 521, 522, 547
- Fourth quarter 2024. Activities V1, F1: 553 (establishments authorized to keep accounting on paper)
- Fourth quarter 2024. Refund requests: 506, 507, 508, 524, 572
Special Tax on Electricity
- December 2024. Large companies: 560
- Fourth quarter 2024. Except large companies: 560
Environmental Taxes
- December 2024. Special tax on non-reusable plastic containers. Self-assessment: 592
- Fourth quarter 2024. Tax on fluorinated greenhouse gases. Self-assessment: 587. Refund request: A23. Stock accounting presentation
- Fourth quarter 2024. Special tax on non-reusable plastic containers. Self-assessment: 592. Refund request: A22
- Year 2024. Tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power. Production of radioactive waste. Self-assessment: 584
- Year 2024. Tax on the storage of spent nuclear fuel and radioactive waste in centralized facilities. Annual self-assessment: 585
Special Tax on Coal
- Fourth quarter 2024: 595
- Year 2024. Annual declaration of operations: 596
Other taxes and declarations
- Taxes on Financial Transactions: data from December 2024, model 604
- Insurance Premium Tax: December 2024: 430
- Declaration of operations by registered recipients and tax representatives: 510
Until January 30
Income installment payments: Fourth quarter 2024.
- Direct estimate: 130
- Objective estimate: 131
VAT
- December 2024. Self-assessment: 303
- December 2024. Group of entities, individual model: 322
- December 2024. Recapitulative declaration of intra-community operations: 349
- December 2024. Group of entities, aggregate model: 353
- December 2024 (or year 2024). Operations assimilated to imports: 380
- Fourth quarter 2024. Self-assessment: 303
- Fourth quarter 2024. Non-periodic declaration-settlement: 309
- Fourth quarter 2024. Recapitulative declaration of intra-community operations: 349
- Fourth quarter 2024. Operations assimilated to imports: 380
- Annual summary 2024: 390
- Request for refund of fees reimbursed to travelers by businessmen in equivalence surcharge: 308
- Regularization of the tax proportions of the settlement periods prior to the beginning of the habitual delivery of goods or services: 318
- Reimbursement of compensation in the special regime for agriculture, livestock and fishing: 341
- Option or revocation of the application of the special prorata for 2025 and following, if the activity began in the last quarter of 2024: 036/037
Environmental taxes: Fourth quarter 2024. Tax on the deposit of waste in landfills, incineration and co-incineration of waste. Self-assessment: 593
Until January 31
Rent:Renouncement or revocation of objective estimate for 2025 and beyond: 036/037
Income and Companies: Withholdings and income on account of earnings from work, economic activities, prizes and certain capital gains and income allocations, profits derived from shares and participations of Collective Investment Institutions, rental income from urban real estate, movable capital, authorized persons and balances in accounts.
- Annual summary 2024: 180, 188, 190, 193, 193-S, 194, 196, 270
Income of non-residents without permanent establishment. Special tax on properties of non-resident entities 2024: 213
Withholdings and payments on account of Income Tax for non-residents (without permanent establishment). Annual summary 2024: 296
Operations with financial assets
- Annual declaration of operations with Treasury Bills 2024: 192
- Annual declaration of operations with financial assets 2024: 198
VAT
- Renunciation or revocation of simplified regimes and agriculture, livestock and fishing for 2025 and subsequent periods: 036/037
- Request for application of the provisional percentage of deduction different from that established as definitive in the previous year: without model
- December 2024. Single window – Import regime: 369
- Fourth quarter 2024: Single window – Foreign and Union Regimes: 369
Tax on Insurance Premiums. Annual summary 2024: 480
Tax on Certain Digital Services. Fourth quarter 2024: 490
Environmental taxes
- December 2024. Special tax on non-reusable plastic containers. Accounting presentation and stock record book
- Fourth quarter 2024. Special tax on non-reusable plastic containers. Accounting presentation and stock record book.
Statements
- Informative declaration of individual certifications issued to partners or participants in newly or recently created entities. Annual summary 2024: 165
- Annual informative declaration of impositions, dispositions of funds and collections of any document. Year 2024: 171
- Informative statement on balances in virtual currencies and on operations with virtual currencies. Year 2024: 172, 173
- Informative declaration of loans and credits and other financial operations related to real estate. Annual declaration 2024: 181
- Informative declaration of donations, donations and contributions received and provisions made. Annual declaration 2024: 182
- Informative declaration of entities under the income attribution regime. Year 2024: 184
- Informative declaration of acquisitions and disposals of shares and participations in Collective Investment Institutions. Annual declaration 2024: 187
- Informative declaration for expenses in daycare centers or authorized early childhood education centers. Annual declaration 2024: 233
- Information statement updating certain tradable cross-border mechanisms. Fourth quarter 2024: 235
- Informative declaration for the communication of information by platform operators. Year 2024: 238
- Quarterly informative declaration of trade operations in tangible assets carried out in the Canary Islands special zone without the goods transiting through Canary Islands territory. Fourth quarter 2024: 281
- Informative declaration of non-resident accounts. Year 2024: 291
- Plans, pension funds, alternative systems, social security mutual societies, insured pension plans, individual systematic savings plans, corporate social security plans and long-term care insurance. Annual declaration 2024: 345
- Information statement on cross-border payments. Fourth quarter 2024:379