End of Uncertainty: New Rules for Filing Tax Returns
The General Directorate of Taxes has made a clear decision: annual tax returns will now be filed exclusively through the digital platform TEJ.
What Changes Concretely
Two categories of taxpayers are directly affected by this measure:
- Those who are required to file a tax return package
- Legal entities subject to the annual declaration obligation on transfer prices
For these two profiles, the rule is clear: no other channel is accepted. The TEJ platform is the only point of passage.
How to File Correctly
The filing must be done in strict compliance with the technical specifications and XSD schemas available on the platform itself. These reference documents are available for taxpayers to consult before submitting their returns. The General Directorate of Taxes also specifies that in case of delay or omission, the regularization of filing defects must also be done via TEJ - without exception.
