With less than two weeks left to close out the last tax obligations of the year, the clock is ticking down for taxpayers who need to settle their debts and avoid penalties and surcharges.

Topping the list of obligations are Tax payments, income tax and traffic tax, while special attention is required for retroactive payments, parental benefits and other special categories.

Main tax obligations

1. Payment of taxes
.
– ENFIA: The 9th installment of ENFIA must be paid by December 31.
– Income tax: The deadline for the 6th instalment of income tax is the same date.
– Regulation of debts: Those who have joined a regulation must pay their instalments by the deadline in order not to lose the benefits of the regulation.

They must not lose the right to cancel their payments before they are no longer subject to the penalties.
2. Traffic fees 2025
.
Payment of traffic fees for 2025 must be completed by December 31. No extensions are provided for this year, and the fines for late payment are:

• – 25% of the amount to be paid by January 31, 2025,
• – 50% of the amount for payment within February 2025,
• – Full amount for repayment by March 1, 2025, or for partial repayment.

– For a full payment or a partial payment instead of payment or for a partial payment instead of payment.
Declarations and special obligations

1. Declarations of retroactive payments
Employees, retirees, and other taxpayers who received retroactive payments in 2023 must file retroactive returns by December 31, 2024. The process is done through the myAADE platform by selecting the years to which the income relates.

2. Coverage of presumptions
To cover living expenses or the acquisition of assets, taxpayers can claim parental contributions of cash. The relevant declarations must be submitted on the myProperty platform by 31 December.

3. Declarations of heirs

heirs must file an income tax return for taxpayers who died in 2023. The return may be filed:

• • – Electronically through the myAADE portal, in the “My Requests” application.
  • – By post by registered letter.

– By post.

• • – In person at the protocol office of the competent tax office.

– In person at the protocol office of the competent tax office.

4. Tax returns of foreign residents
Those who transferred their tax residence abroad in the previous year must file a return by December 31, 2024.

5. Vehicle immobilization declaration
For license plate filing, the immobilization declaration is made electronically via the myCar platform by 31 December.