Tax obligations Q2 2025

We hope the following information is of your interest.

Please keep in mind, that the deadline for filing the following tax returns is July 21st, 2025:

• Form 303, quarterly VAT return. Filing deadline for taxpayers included in the Immediate Supply of Information (“SII”) system is July 30th, 2025.
• Form 349, (quarterly/monthly) EC Sales List (Intra-Community transactions disclosure statement).
• Form 111 (quarterly/monthly, as applicable), for withholdings and payments on account of Personal Income Tax on earned income and business activities income.
• Form 115 (quarterly/monthly), for withholdings and payments on account on income from the leasing of urban real estate.
• Form 123 (quarterly/monthly), for withholdings on investment income (interest, dividends paid, etc.).
• Form 216 (quarterly/monthly) declaration of payments made or accrued to non-residents (interest, dividends, royalties, etc.).

The filing deadline for the above returns by payment method direct debit is July 16th, 2025, except for the monthly VAT return (taxpayers included is the “SII” system), in which case it is July 25th, 2025.

Corporate Income Tax
Please note that July 25th, 2025, is the deadline for filing Corporate Income Tax 2024 for companies whose year-end closing coincides with the calendar year. This return must be filed electronically. For payment by direct debit, the filing deadline is July 22nd, 2025.

If you have any questions, please do not hesitate to get in touch with your regular contact person of Bové Montero y Asociados.