Thousands of taxpayers will be confronted with the tax authorities in the next few days, as they will have to fulfil a series of obligations which are “running”.

Payments of ENFIA, income tax and road tax are among the top priorities, as is filing returns for those who have received retroactive payments of any remuneration or pensions or a declaration of parental benefits to cover presumptions, etc.

What is paid and when – Tax obligations 2024: Taxes and fees

In particular, in relation to tax payments, taxpayers should take the following steps:

Payment of Taxes: By December 31, the 9th installment of ENFIA and the 6th installment of income tax should be paid.

Traffic fees for the year 2025: By the end of December, the 2025 traffic fees should be paid. There is no extension for paying the fees this year and from January 1, fines will be imposed depending on the time of payment of the fees.

Specifically, a late payment penalty is provided:

-25% of the amount of traffic fees if payment is made by January 31, 2025,

-50% of the amount of the circulation fees, if the payment is made within February 2025,
-an equal amount of the traffic fees, in case of: payment from 1 March 2025 and afterwards or partial payment or non-payment of the traffic fees for the year 2025.
-an equal amount of the traffic fees, in case of: payment from 1 March 2025 and afterwards or partial payment or non-payment of the traffic fees for the year 2025.

Also, the account with the IRS that must be closed by the end of the year includes the following:

Retrospective Returns: Private sector employees, retirees and other categories of taxpayers who received retroactive payments in 2023 regardless of the year to which they relate must file amended returns by December 31, 2024. The payer logs into their account on the myAADE digital portal and selects the years to which the retroactive payments received in 2023 relate.

Declaration by heirs: By the end of the year, heirs must file the income tax return for taxpayers who died in 2023.

Vehicle immobilization declaration: Digital filing of vehicle registration plates is done electronically through the myCar platform of the AADE until 31 December 2024.