January is a crucial month to comply with the tax obligations for the 4th quarter of 2024 and the annual summaries of the year. Below, we detail the deadlines and the models that must be submitted, along with relevant information on self-assessments and other informative declarations.

Until January 20: Withholdings and payments on account

This is the deadline to submit and enter the withholdings and payments on account corresponding to:

  • Income and Companies: Income from work, economic activities, prizes, capital gains, rental income from urban properties, personal capital, among others.
  • Models to be presented: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216.

Furthermore, until January 20, must be submitted:

  • Model 039: Communication of data related to the special regime of the group of entities in VAT.

Until January 30: VAT and fractional payments of personal income tax

January 30th is the deadline for:

  • VAT for the 4th quarter: Models 303 and 349 (summary declaration of intra-community operations).
  • Fractional payments of personal income tax: Models 130 and 131.
  • Annual VAT summary: Model 390.

Other relevant forms to be submitted before January 30:

  • Form 308: Refund of fees reimbursed to travelers.
  • Form 318: Regularization of tax proportions.
  • Form 341: Refund of compensation from the special regime for agriculture, livestock and fishing.
  • Forms 036/037: Options and revocations related to the special apportionment for 2025.

Until January 31: Annual summaries of withholdings

The last day of the month is the deadline to submit the 2024 Annual Summaries for Income and Corporations, including:

  • Models: 180, 188, 190, 193, 193-S, 194, 196 and 270.

Additionally, by this date the following must also be submitted:

  • Renunciations or revocations of tax regimes for 2025 (Forms 036/037).
  • Form 369: Single window for imports and Union/Foreign regimes.

Self-assessments with direct debit

Please note that the filing dates for self-assessments with direct debit vary if the due date falls on a non-working day. In this case, the deadline is extended to the next working day, and the direct debit period is also extended proportionally.

Other information statements until January 31

Some additional obligations include:

  • Informative statements of financial operations, donations and other concepts: Models 165, 171, 172, 173, 181, 182, 184, 187, 233.
  • Specific models:
    • 235: Update of marketable cross-border mechanisms.
    • 238: Platform operator information.
    • 281: Operations in the Canary Islands special zone.
    • 291: Non-resident accounts.
    • 345: Pension plans and dependency insurance.
    • 379: Cross-border payments.

Access to specific deadlines and models

For exact deadlines and details on each model, please access the 2025 tax calendar.

January is the ideal time to catch up on tax obligations and avoid penalties.

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