Spain: VAT filings due in January and February 2025

VAT-related requests, communications, and forms to be filed in January and February 2025 

Share
January 17, 2025

The value added tax (VAT) law requires that certain requests, communications, and forms be filed with the Spanish tax authorities in January and February 2025:

  • Until January 20
    • Census return (Form 039) for special VAT grouping regime (REGE) incorporations in December 2024
  • Until January 30
    • Final regularization of provisional deductions under pro-rata rule for 2024
    • Request for application of the special pro-rata rule for 2024
    • Procedure for the adjustment of deductions for capital goods
  • Until January 31
    • Request for application of a provisional deduction percentage for 2025 different from the definitive deduction percentage for 2024
  • In January and February
    • Notification of a change in the periodicity period to submit returns for large companies
  • From January
    • Certificate for entrepreneurs or professionals who resell certain electronic equipment/devices
  • In February
    • Form 347: Annual declaration of transactions with third parties

Read a January 2025 report prepared by the KPMG member firm in Spain

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's Privacy Statement.

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline