In more detail
Special taxpayers must file their value added tax (VAT), income tax returns and tax advances, gaming activities tax, high net-worth tax, income tax and VAT withholding, as well as the 70% contribution of income from deconcentrated or autonomous services and decentralized entities pursuant to the dates established in the Special Taxpayers Calendar for 2022, based on the last digit of their Tax Information Registry ("Tax ID").
Article 1 of the Special Taxpayers Calendar for 2025 sets forth different due dates for filing with respect to the following tax obligations:
- VAT, income tax advances, high net-worth tax, large financial transactions tax (LFTT) and VAT withholding
- Estimated income tax
- Income tax withholding
- Tax on gaming activities
- Income tax withholding for lottery prizes
- Income tax returns (calendar year)
- Income tax returns for irregular tax year
- High net-worth tax
- 70% contribution of income from deconcentrated or autonomous services and decentralized entities
Articles 2 and 3 of the Special Taxpayers Calendar for 2025 set forth the dates for filing and paying VAT for special taxpayers that perform (i) mining, hydrocarbon or related activities without receiving any royalties from such activities or (ii) exclusively exonerated or exempt activities.
Lastly, the Special Taxpayers Calendar for 2025 states, as in previous years, that special taxpayers carrying out mining or hydrocarbon-related activities and receiving royalties from those activities (or gaining income from the activities) must file an estimated income tax return within the first 45 days after the closing of the fiscal year. Meanwhile, other special taxpayers that carry out activities other than mining and hydrocarbon activities and that do not derive royalties must file and pay their income tax and VAT advances according to the due dates established in Article 1.a of the calendar.
To review the due dates of each obligation, click here.
We remain at your disposal should you require further details or explanations on the general aspects of the administrative guidelines highlighted in this alert and for any related queries.
Click here to read the Spanish version.
1 Administrative Ruling No. SNAT/2024/000118, published in Official Gazette No. 43,031 on 18 December 2024.
