Overview
- Spain’s Renta 2025 runs online from April 8, with phone filing from May 6, in‑person from June 1, and a June 30 deadline, according to the tax agency’s published schedule.
- Spain’s new rules include a low‑income deduction of up to €340, a 30% rate on savings income above €300,000, and reinforced home energy upgrades that allow up to a 60% deduction with pre‑ and post‑work energy certificates, non‑cash payments, and carryforward of unused amounts for four years.
- Mexico’s SAT set the individual filing window for April 1–30, 2026, and requires either a password or an active e.firma to file, with e.firma mandatory to claim refunds of 10,000 pesos or more; taxpayers can review prefilled data with SAT’s visors and a live simulator before submitting.
- Mexican tax experts warn that waiting until late April can slow submissions as systems clog, while SAT officials say average refunds should arrive in about 4.5 days when returns are filed as preloaded and unmodified, with extra checks if data are changed.
- Peru’s Sunat opened the corporate calendar from March 26 to April 13 with no extensions and reports more than 130,000 early submissions, and Argentina’s ARCA now lets eligible taxpayers opt into the simplified Ganancias regime for 2025 retroactively under RG 5820/2026 through a three‑step online process.