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V1290-25 11 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagos fraccionados

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.

The question raised

Obligation to submit quarterly installment payments in 2025.

The DGT's ruling

Professionals are not required to make installment payments if, in the calendar year preceding, at least 70% of their activity income was subject to withholding or payment on account. In the event of commencement of activity, the percentage of income subject to withholding during the reference period must be taken into account. As no income was obtained in 2024, the requirement for exemption in 2025 is not met.

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