Taxpayers have 24 hours to get these in order to avoid penalties and surcharges after the New Year
A number of tax obligations must be settled by Tuesday 31 December 2024, including road tax, for which no extension will be granted this year.
In particular, there are 24 hours left until 2024 “leaves” and with it the deadlines for a series of tax obligations and outstandings, which taxpayers must settle, so as not to be burdened with fines and surcharges from the New Year onwards. In particular:
Traffic Fees: Extensions will not be granted this year, nor will the “father-in-law” in traffic taxes, which must be paid by December 31, as from the New Year will begin the imposition of a graduated fine, depending on the time of the delay in the payment of the fees. Those who do not wish to pay road tax for 2025 must submit their license plates digitally by December 31, 2024, via the AADE myCAR platform.
Candle: The deadline for the payment of the ninth of a total of 11 installments expires on Tuesday, December 31, the last of which must be paid by the end of February.
Income tax: Payment of the sixth installment is pending. According to ENFIA, there are two more installments remaining, with the payment of the last installment due by the end of February.
Setting Dose: Any arrangement of 12, 24, 48, 100, 120 installments must be arranged so that no surcharges are introduced and there is no risk of losing tax awareness.
Electronic receipts: Taxpayers who fail to cover 30% of their income through electronic transactions by December 31 will face a penalty equal to 22% of the shortfall.
Retrospective Statement: Taxpayers who collected retroactively in 2023 (employees, pensioners, etc.) have room to submit amending returns. The amending statement relates to the year for which the returns were issued and the amount is taxed at the tax scale applicable in that year. Upon submission of the declaration, a new invoice is issued and the resulting tax must be paid once until the end of January 2025.
Declarations of foreign residents: Those who moved their residence abroad in 2023 must submit a tax return by December 31, 2024.
Declaration by heirs: Heirs will need to file an income tax return for people who have died in 2023. The return can be made digitally through myAADE or by hand at the DOU.
Evidence coverage statement: Taxpayers who want to meet presumptions of living or acquiring assets for 2024 can declare parental cash benefits through the myProperty platform until the end of December.
Transfer of Headquarters: Those taxpayers who moved their residence abroad in the previous year must submit a tax return by the last working day of 2024.
