Taxpayer calendar April 2025
Taxpayer calendar April 2025 Income tax, Holy Week, First Quarter, at least the Feria de Abril in Seville falls in May this year… April is packed As the saying goes, in April, a thousand waters. We can also add that it is a month marked by the start of the Income Tax campaign and the submission of first-quarter taxes to the Tax Agency. Below, we list the key dates for this spring month in the most common submissions: Until April 21 Income Tax and Corporate Tax Withholdings and payments on account of income from work, economic activities, prizes, and certain capital gains and income imputations, gains derived from shares and participations in Collective Investment Institutions, rental income from urban properties, movable capital, authorized persons and account balances, and income [...]
The 2024 Income Tax campaign begins.
The 2024 Income Tax campaign begins. Tax data now available. Since March 19, the Tax Agency has made available on its website the download of tax data and part of the informational content for the 2024 Income Tax campaign, allowing taxpayers to start preparing for the submission of the 2024 tax return, which can be filed starting April 2. The reference number for the 2024 Income Tax campaign is also available for obtaining. The new service to obtain the reference number for 2024 is also available, which will allow you to manage all the services for the 2024 Income Tax campaign (and for previous campaigns). The reference number you had previously obtained is no longer valid, so you need to obtain a new one. The box to enter for obtaining the [...]
Form 347
Form 347. Frequently Asked Questions Frequently Asked Questions about Form 347 in Spain What is Form 347 "Form 347 is an annual informational declaration that self-employed individuals and businesses in Spain must submit to report transactions with third parties that exceed 3,005.06 € (including VAT) in a calendar year. Who is required to submit Form 347 Business owners and professionals who carry out economic activities and have, in total, conducted transactions with another person or entity exceeding 3,005.06 € in the calendar year are required to submit Form 347. It must also be submitted by social entities or establishments and property communities for the acquisition of goods and services exceeding this amount. When should Form 347 be submitted? Form 347 is submitted in February, reporting the [...]
Tips to save on Income Tax 2024
Tips to save on Income Tax 2024 Income tax filing can be an opportunity to save if you know the available deductions and meet the necessary requirements. Here we explain some of the most common deductions and how you can benefit from them. 1. Contributions to Pension Plans Making contributions to a pension plan is an excellent way to reduce your taxable income. To do so: You must make the contributions before December 31st. The maximum deductible limit is 1,500 euros for individual plans and 8,500 euros for employment plans. 2. Investments in Start-up Companies Investing in startups not only supports innovation, but also allows you to deduct part of your investment: The deduction is 50% of the investment, with a maximum of 100,000 euros. It is necessary to [...]
The Importance of Specificity in the Probationary Period: Analysis of STS 1164/2024
The Importance of Specificity in the Probationary Period: Analysis of STS 1164/2024 The Supreme Court, in its ruling of September 24, 2024 (STS 1164/2024), addressed a crucial issue for the legal security of workers: the validity of probationary period clauses in employment contracts. Context of the Ruling In this case, a contractual clause was questioned that referred to the applicable collective agreement without specifying a concrete duration for the probationary period. This lack of specificity created uncertainty for the worker, who could not know exactly when the period would end. Court's Decision The Supreme Court declared this clause null, arguing that the indeterminacy in the duration of the probationary period creates significant legal uncertainty. According to the Court, it is essential that employment contracts clearly specify the duration of [...]
Societies without activity and without a Tax Identification Number (NIF)
Societies without activity and without a Tax Identification Number (NIF) The regulation outlines an automated information exchange system between the Notary and the Tax Agency so that the public notary can identify legal entities with a revoked Tax Identification Number (NIF). You can check the status of your tax identification on the Tax Agency's website by accessing the service "Consult by NIF (legal entities)" within the list of procedures for Forms 036 and 037. Census of Entrepreneurs, Professionals, and Withholders – Tax Registration Declaration for registration, modification, and de-registration, and simplified tax registration declaration. Causes Your NIF can be revoked when: • After more than twelve months and three attempts, it has been impossible to notify the taxpayer at the tax address. • The Corporate Tax return (Form 200) is not submitted for three [...]
