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Royal Decree 252/2025, of April 1, was published in the Official State Gazette (BOE) of April 2. This decree approves the Complementary Tax Regulations to guarantee a minimum overall level of taxation for multinational groups and large national groups.

Royal Decree-Law 3/2025, which establishes the electric mobility incentive program (MOVES III) for 2025, was published in the Official State Gazette (BOE) of April 1.

Starting April 2, all support services are available to review your draft, modify it, and, if applicable, file your 2024 Income Tax return online through Renta WEB, Renta DIRECTA, or the app.

Royal Decree 254/2025, of April 1, is published in the Official State Gazette of April 2, which modifies Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats.

Royal Decree 253/2025, of April 1, was published in the Official State Gazette of April 2. This decree amends, with regard to reporting obligations, the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and the General Regulations on tax management and inspection procedures and the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of July 27.

Information provided in the taxpayer calendar on assessments and self-assessments due in April.

Clarification regarding the effects of Royal Decree-Law 9/2024 on the application of the Simplified Regime and the Special Regime for Agriculture, Livestock and Fisheries (REAGP) in the field of VAT.

Note on the effects, in the area of personal income tax, of Royal Decree-Law 9/2024, of December 23, which adopts urgent measures in economic, tax, transportation, and social security matters, and extends certain measures to address situations of social vulnerability.

The download of your tax information and some of the informational content for the 2024 Income Tax campaign is now available, so you can get ahead on filing your 2024 Income Tax return, which you can file starting April 2.

Order HAC/262/2025, of March 12, was published in the Official State Gazette of March 19, 2025, which modifies Order HFP/227/2017, of March 13, approving form 202 for making fractional payments on account of Corporate Income Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, and form 222 for making fractional payments on account of Corporate Income Tax under the tax consolidation regime and establishing the general conditions and procedure for its electronic submission.