Tax and Customs Authority
2025 brings new obligations when making the IRS. There are data that will have to be introduced manually. Ministry of Finance is currently evaluating the new rules of IRS statements, created by the previous government.
This year, taxpayers will have more work in the IRS Declaration, due to new declarative obligations.
In addition to the usual income, such as wages and pensions, usually excluded income, such as meal subsidies, cost aids and education valleys have to be in the statement if they exceed 500 euros annual.
The measure aims to increase transparency and centralize all income, even those exempt from IRS, in a single statement. But this change will make the statement of the statement less automatic and more complex.
Os contributors will have to manually introduce data As the meal allowance, which will not be pre-impeded, because employing entities do not yet communicate these values to the Tax Authority.
Despite the increase in administrative burden, there will be no direct financial impact on taxation. Income such as education valleys, cost aids and meal subsidies remain exempt from taxTherefore the IRS payable or receivable will not be affected, explains the basis of the order of accounting accountants.
The Ministry of Finance is currently evaluating the new rules of IRS statements, created by the previous government, and that oblige to declare income from capital and incomes not subject to IRS.
“The government requested the tax and customs authority a proposal of the elements to be considered and the Impact Evaluation on Delivery and Settlement of the IRS Declaration Regarding the year 2024 ”, according to one from the Ministry of Finance.
“The elements that should be reported in the Model 3 Income Statement, as well as their instructions, are still being defined,” the ministry explains.
The goal is to limit the impacts on taxpayers covered by the automatic IRS.
