The General Timetable is approved for the Annual Income Tax Return and the Financial Transactions Tax (ITF) for Individuals and Micro and Small Enterprises (MYPE) covered within the scope of Law No. 31940, for tax year 2024.

Tax debtors covered within the scope of Law No. 31940 shall file the Return and, as applicable, make the regularization payment of the Tax and the ITF for tax year 2024, in accordance with the following timetable:

For tax year 2024, tax debtors not covered within the scope of Law No. 31940 shall file the Return and, as applicable, make the regularization payment of the Tax and the ITF, in accordance with the following timetable:

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