Extension of Tax Deadlines

Order No. 79/2025-XXIV, of 08/05

Considering the general interruption of electricity supply throughout the Iberian Peninsula, dispatch no. 79/2025-XXIV, of 08/05, determined that the obligations relating to:

1. The payment of the first installment of IMI or, if applicable, the single installment of this tax, provided for in paragraph 1 of article 120.º CIMI, may be made up until June 30, 2025, without any increases or penalties; and
2. The submission of the Periodic Income Declaration Model 22, by entities subject to IRC, whose taxation period coincides with the calendar year, provided for in paragraph b) of paragraph 2 of article 117 and in article 120 of the IRC Code, may be made until June 16, 2025, without any increases or penalties;