Overview

• All digital, telephone and in-person filing channels close at midnight today under the Tax Agency’s phased campaign that began on April 2.
• The Agencia Tributaria forecasts a record 24.57 million declarations this year, a 3.1% rise from 2023, with roughly seven in ten taxpayers expecting refunds.
• By the end of June, the agency had disbursed €5.516 billion to nearly eight million taxpayers, covering 73.5% of refund requests.
• Taxpayers may file rectifying declarations if they uncover errors in submitted returns during the six-month post-deadline period.
• Late or missing filings risk fines of 50% to 150% of the amount due and fixed penalties up to €200 for unfiled refunds, while delayed reimbursements accrue 4.0625% annual interest.