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

Note: The deadline for filing the first information return for taxpayers whose deadline for filing Form 283 ended before November 1, 2024 will be from November 2 to November 26, 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.