April 2025

The reduction in the net return rates applicable in 2024 for agricultural and livestock activities affected by exceptional circumstances, which are located in certain geographical areas, is approved.

From 23/04/2025, three months in advance of the scheduled date, the following services corresponding to Royal Decree 1007/2023, of 5 December, which approves the Regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the invoicing processes of entrepreneurs and professionals, and the standardization of billing record formats, are available on the Tax Agency's Electronic Office.

In view of the technical incidents arising from the electricity crisis that has triggered widespread interruptions in supply throughout the Iberian Peninsula and some areas of southern France, which occurred on April 28, in order to reverse the difficulties in citizens complying with their tax and customs obligations and to guarantee the normal development of procedures within the scope of the State Tax Administration Agency, in application of article 32.4 of Law 39/2015, of October 1, Law 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations, the deadlines expiring on April 28 or 29 are declared extended until Wednesday, April 30, 2025 for the:

Information provided in the taxpayer calendar on declarations and self-assessments whose submission deadline is in May

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.