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V1290-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Requirement to make quarterly tax payments in 2025 if no retention in 2024

A professional who started activity in December 2024 and earned no income asks whether quarterly instalments are required. The DGT states that, as the 70% income retention threshold was not met in 2024, the obligation to self-declare quarterly payments remains.

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2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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