By Chrysostomos Tsoufis

Four and today before the new year enters and the deadline expires for a bunch of tax obligations and pending matters that need to be settled (and for some more complex tasks that may require interpersonal contact with the registrar or accountant it may already be too late). Otherwise, 2025 will come with fines and surcharges.

There are no extensions, not even the traditional road tax. Until December 31, the same amount as last year is paid. A fine is then imposed which escalates according to the period of delay:

  1. 25% surcharge for payment in January
  2. 50% surcharge for payment in February
  3. Doubling of fees for their payment from March onwards.

Those who do not wish to pay road tax for 2025 must submit their license plates digitally by December 31, 2024, via the AADE myCAR platform.

LIGHT

The deadline for the payment of the 9th installment ends on Tuesday, December 31. There are 2 more installments left, in January and February.

Income tax

The payment of the 6th installment is pending. As with ENFIA, there are 2 more installments left, with the repayment scheduled for February.

Adjustment Dose

Any arrangement of 12, 24, 48, 100, 120 installments must be arranged so that no surcharges are introduced and there is no risk of losing tax awareness.

Retrospective declaration

Taxpayers who collected retroactively in 2023 (employees, pensioners, etc.) have room to submit amending returns. The amending statement relates to the year for which the returns were issued and the amount is taxed at the tax scale applicable in that year. Upon submission of the declaration, a new invoice is issued and the resulting tax must be paid once until the end of January 2025.

Declarations of foreign residents

Those who moved their residence abroad in 2023 must submit a tax return by December 31, 2024.

Declaration by heirs

Heirs will need to file an income tax return for people who have died in 2023. The return can be made digitally through myAADE or by hand at the DOU.

Evidence coverage statement

Taxpayers who want to meet presumptions of living or acquiring assets for 2024 can declare parental cash benefits through the myProperty platform until the end of December.

Transfer of Headquarters

Those taxpayers who moved their residence abroad in the previous year must submit a tax return by December 31, 2024.

Electronic receipts

Taxpayers who fail to cover 30% of their income through electronic transactions by the end of the year will face a penalty equal to 22% of the amount left to cover it.