July 2025

Effective for tax periods beginning on or after January 1, 2025, the Canary Islands Investment Reserve is amended to allow for investments in assets related to residential rental activities in the Canary Islands.

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

Order HAC/747/2025, of June 27, was published in the Official State Gazette of July 15. This Order approves the following models of informative declarations:

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.