All the latest news

Law 7/2024, of December 20, was published in the BOE of December 21, establishing a Complementary Tax to guarantee a minimum global level of taxation for multinational groups and large national groups, a Tax on the interest margin and commissions of certain financial entities and a Tax on liquids for electronic cigarettes and other tobacco-related products, and amending other tax regulations.

The taxpayer calendar for 2025 is available in HTML and Calendar formats.

Order HAC/1432/2024, of December 11, which modifies Order EHA/3127/2009, of November 10, approving form 190 for the Declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations, was published in the BOE of December 19, 2024.

Order HAC/1433/2024, of December 11, was published in the BOE of December 19, 2024, which introduces modifications to form 560, "Special Tax on Electricity. Self-assessment» and modifies form 591 «Tax on the value of the production of electrical energy. Annual declaration of operations with taxpayers.

Law 16/2012, of December 27, which adopts various tax measures aimed at consolidating public finances and promoting economic activity, subjects to taxation, through a special levy, among others, the prizes paid for lotteries and bets organized by the State Lottery and Betting Company (SELAE).

The list of Spanish companies with a market capitalisation of more than 1 billion euros as of 1 December 2024 is published.

Information provided in the taxpayer calendar on liquidations and self-assessments whose submission deadline ends in December.

Order HAC/1347/2024, of November 28, was published in the Official State Gazette of November 30, which develops the objective estimation method of the Personal Income Tax and the simplified special regime of the Value Added Tax for the year 2025.

On December 11, 2024 , the Tax Agency will proceed to adapt the cryptographic algorithms of the sub-office "www1.agenciatributaria.gob.es" according to the criteria indicated in the following link Tax Agency: Validation of the headquarters certificate . The remaining sub-venues have already had the appropriate configuration since November 15, 2023. The new configuration can be tested at the test sub-site https://preportal.aeat.es .

Royal Decree-Law 7/2024, of November 11, was published in the Official State Gazette of November 12, adopting urgent measures to promote the Immediate Response, Reconstruction and Relaunch Plan against the damage caused by the Isolated Depression at High Levels (DANA) in different municipalities between October 28 and November 4, 2024.