CIT / Company Simplified Information (IES/DA) – Extension of Deadlines for Fulfilling Tax Obligations

In brief

Order 2/2025-XXV, issued by the Secretary of State for Tax Affairs on 9 June 2025, extends the deadline for submitting the Corporate Income Tax (CIT) return (“Modelo 22”) and for payment of the tax due until 30 June 2025. Additionally, the deadline for submitting the Company Simplified Information (IES/DA) has been extended until 25 July 2025.

In detail

Order 2/2025-XXV, issued by the Secretary of State for Tax Affairs on 9 June 2025, extends the following deadlines:

• Corporate Income Tax (CIT) – until 30 June 2025:
  • Submission of the annual corporate income tax return (“Modelo 22”) for the 2024 tax year, for entities subject to corporate income tax whose tax period coincides with the calendar year;
  • Payment of the tax due.
• Company Simplified Information / Annual Statement (IES/DA) – submission of the statement is extended until 25 July 2025.

No additional charges or penalties will apply.

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