Submission periods

Informative declaration for Grants received within the framework of the Canary Islands special tax regime and other State grants resulting from the application of EU Law

ANNUAL filing

Deadlines:

• Personal income taxpayers and non-resident income taxpayers without a permanent establishment: deadline for filing the 2024 personal income tax return.

• Payers of Corporation Tax and non-resident income tax without a permanent establishment: deadline for filing the 2024 Corporate Income Tax return.

In cases where, for technical reasons, it is not possible to file online during the regulatory filing period, filing can be done within the four calendar days following the end of said period.