Obligation to present self-assessments

The obligation to submit periodic self-assessments according to the tax and the taxpayer may be:

• Annual , for individuals, individual entrepreneurs, professionals, companies and entities without legal personality.

• Quarterly , for individual entrepreneurs in objective or direct estimation, professionals, companies and entities without legal personality.

• 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.