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 turnover exceeding €6,010,121.04 in 2024 (large companies) and for taxpayers of VAT, who are required to keep registration books through the Electronic Office of the Tax Agency or submit the IOSS , as well as for public administrations, including Social Security.