Submission periods

Annual information declaration of aid received within the framework of the special tax regime of the Balearic Islands

ANNUAL filing

Deadlines:

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

• Payers of Corporation Tax and non-resident income tax without a permanent establishment: deadline for filing the corporate income tax return, fiscal year 2024.

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.