The DGI restated that taxpayers subject to income tax under the actual net result (RNR) or the simplified net result (RNS) regime had to file their 2025 annual global income return before 1 May 2026. The formality was completed through the SIMPL-IR business area.

Schedules to attach

Where the reported result is nil or a loss, a statement explaining the origin of that result must accompany the return. Taxpayers who have paid fees, commissions, brokerage or other remuneration to third parties must also report those payments, along with certain discounts, rebates and refunds granted after invoicing.

A detailed statement of sales showing each customer's Common Business Identifier (ICE) is likewise expected, in the format set by the administration. Rental income received by an RNR or RNS business must be included in the annual return under its applicable regime.

In practice

The quality of the schedules matters as much as the taxable result reported. A consistent total must be capable of being reconciled with the accounts, with VAT, with withholding taxes and with customer and supplier data.

Where a return has not been filed or is incomplete, the missing documents should be identified without delay and the position regularised. A nil result does not lighten the documentary obligations; on the contrary, it increases the importance of the explanatory statement and of the evidence supporting expenses or losses.

Sources

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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.