Mandatory filing of self-assessments
The obligation to submit periodic self-assessments depending on the tax and the taxpayer may be:
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Annual , for individuals, individual entrepreneurs, professionals, companies and entities without legal personality.
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Quarterly , for individual entrepreneurs in objective or direct estimation, professionals, companies and entities without legal personality.
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Monthly , for individual entrepreneurs, professionals, companies and entities without legal personality with a volume of operations greater than €6,010,121.04 in 2023 (large companies) and for taxpayers of VAT , who must keep record books through the electronic headquarters of the Tax Agency or present the IOSS , as well as for public administrations, including Social Security.