MEDIUM
FISCAL Requirement to make quarterly tax payments in 2025 if no retention in 2024
Technical details
Summary
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.
In 5 key points
Lifecycle
2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.