Spain: VAT filings due in January and February 2025
VAT-related requests, communications, and forms to be filed in January and February 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