The Tax Department announces that, by decision of the Tax Commissioner, with the aim of further facilitating employers’ compliance, the deadline for filing the Annual Payroll Tax Withholding Return (PAYE) for the 2025 tax year has been extended through November 30, 2026.

Submission of the aforementioned return after November 30, 2026, is considered late and, pursuant to Article 50A (a) of the Law No. 4/1978 on the Assessment and Collection of Taxes, as amended, the following penalties apply:

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• in the case of a natural person, a monetary penalty of one hundred fifty euros (€150),
• in the case of a legal entity whose turnover or assets exceed one million euros (€1,000,000), a fine of five hundred euros (€500), and in all other cases involving a legal entity, a fine of two hundred fifty euros (€250).