All the latest news

Order HAC/682/2025, of June 27, was published in the Official State Gazette of July 2, amending Order HAC/1400/2018, of December 21, approving form 233, "Informative declaration for expenses in authorized nurseries or early childhood education centers" and determining the place, form, term and procedure for its presentation, and amending Order HAP/2194/2013, of November 22, regulating the procedures and general conditions for the presentation of certain self-assessments, informative declarations, census declarations, communications and refund requests, of a tax nature.

Coinciding with the start of the general filing period for Corporate Income Tax and Non-Resident Income Tax for permanent establishments and entities with income attribution regimes incorporated abroad with a presence in Spanish territory, fiscal year 2024, a page has been published containing all the latest news and assistance for the campaign.

The list of debtors to the Public Treasury is published, in accordance with the provisions of art. 95 bis of the General Tax Law.

Information provided in the taxpayer calendar on tax returns and self-assessments due in July.

The Corporate Income Tax and Non-Resident Income Tax return forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory have been approved for tax periods beginning between January 1 and December 31, 2024.

Corporate Income Tax data (Form 200) for the 2024 financial year are available for viewing and download. The Sociedades WEB Open (Simulator) support service is also available, allowing you to review the transfer of this data to the form and the results in simulator mode, without submitting the form.

The new "Web Census" help service has been published at Headquarters. It uses simple questions and guided navigation to help individuals complete and submit their census declaration (form 036) for the initial registration of their economic activity in the census of entrepreneurs, professionals, and tax payers.

The Tax Agency will begin providing in-office tax return preparation and filing services from June 2 to 30, 2025, with appointment requests available from May 29 to June 27, 2025. This complements its telephone assistance program and the special assistance plan for small municipalities, which allows for personalized assistance to taxpayers until the end of the campaign, with its availability gradually becoming available.

Order HAC/532/2025, of May 26, was published in the Official State Gazette (BOE) of May 29, approving Form 780 "Tax on the interest margin and commissions of certain financial institutions. Self-assessment" and form 781 "Tax on interest margin and commissions of certain financial institutions. "Partial Payment" and establishes the conditions and procedure for its submission.