During the month of February there are several tax returns to be filed:
Payment in installments
In February, certain companies (SMEs) can choose the option of payment in installments on account of Corporate Income Tax that may be of most interest to them. If the company's income is expected to fall during the year 2025, for whatever reason, it will probably be of interest to pay less in the payment of the installment payment.
For this purpose, during the month of February there is the option of choosing the taxable base modality to calculate the installment payments on account of Corporate Income Tax, adjusting the installment payments of 2025 to the expected results, and this option must be exercised in February through form 036.
Informative Declaration of Transactions with Third Parties (Form 347)
During this month of February and until February 28, all taxpayers (with the exception of those who file SII) must file the annual declaration of transactions with third parties.
All those persons or entities with whom they have carried out transactions that together for each of these persons or entities have exceeded the amount of €3,005.06 (VAT included) during the calendar year must be listed, computing separately deliveries of goods and services and acquisitions.
In addition, it is worth mentioning new legislation, various consultations and administrative criteria of interest:
Corporate income tax
- Permanent establishment. A computer can be understood as an EP
- Improvements in the capitalization reserve
Personal income tax
- Remuneration in kind, Vehicles lent by the company to workers
- Tax implications of the purchase of a home from parents to children
Other Taxes
- ITP/AJD, how the release of mortgagors is affected
- Collection procedure, successors mortis causa of the tax debt
State Treasuries
- Modification and improvement of import VAT as of 2026
- Incentives for culture, extension of tax benefits, etc.
- Separation of the real estate assets from the company's business activity
