Overview
- Mexico’s tax authority set the filing window for individuals from April 1 to April 30, 2026, and it requires a password or an active e.firma, with e.firma mandatory for refunds of 10,001 pesos or more.
- Advisers in Mexico warned that SAT systems often slow down in the final days and urged people to file early and verify prefilled data to avoid rejected submissions and delayed refunds.
- Spain’s Renta 2025 campaign opens online on April 8 and runs through June 30, with phone assistance starting May 6 and in‑person service from June 1, and it adds a fast‑track option called Renta Directa for unmodified drafts.
- Spain also introduces a higher 30% rate on savings income above €300,000 and a new IRPF deduction of up to €340 for low earners, while professional bodies note some measures await decree ratification.
- Peru began corporate annual returns on March 26 with deadlines by RUC digit through April 13 and no extensions, and Argentina set March 31 as the cutoff for workers to report deductions in SiRADIG so employers can adjust withholdings.