Mandatory filing of self-assessments

The obligation to submit periodic self-assessments depending on 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 2024 (large companies) and for taxpayers of the VAT, who must keep the registration books through the Electronic Headquarters of the Tax Agency or present the IOSS, as well as for public administrations, including Social Security.