January 2026

Information provided in the taxpayer's calendar on declarations and self-assessments whose submission deadline ends in February.

The modifications introduced are intended to adapt these models of VAT to the new regulation established for the completion of the non-customs warehousing regime in relation to gasoline, diesel and biofuels intended to be used as fuel and which establishes, among other things, that the last depositor of the product that is extracted, or the holder of the tax warehouse in the case that he is the owner of the product, will be obliged to guarantee the entry of the VAT corresponding to the subsequent subject and non-exempt delivery of the goods removed from the tax warehouse, which will be reflected in the obligation to establish and maintain a guarantee of the income of VAT corresponding to the subject and non-exempt deliveries that are subsequently made of said goods.

Coinciding with the official start of the 2025 Informative Declaration Campaign, a page has been published that brings together all the information, aid and news related to the forms and deadlines of submission, as well as all the available procedures.