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