Form 770/2025 income tax period 2024

News No. 20/2025

Once again this year, the date by which tax withholding agents are required to electronically submit Form 770 for 2024 income to the Internal Revenue Service is set at Oct. 31, 2025.

The Form, which was approved by Revenue Agency Order No. 75896 last Feb. 24, 2025, is to be used by withholding agents (including State Administrations) to report withholding taxes to the Revenue Agency, and can be either Simplified or Ordinary.

The same measure approved the technical specifications for the telematic transmission of 770.

The instructions and specifications were updated last June 05, 2025, there are a total of 16 fillable frameworks (SF, SG, SH, SI, SK, SL, SM, SO, SP, SQ, SS, DI, ST, SV, SX and SY).

Withholding agents have the option of splitting the Form 770, up to a maximum of 3 submissions, by sending, in addition to the title page, the ST, SV and SX forms relating to withholding taxes, and this option is granted only if the withholding agent has transmitted, by March 17, 2025 (or will transmit by October 31, 2025) both the Single Certificates relating to employees and assimilated labor, and the Certificates of self-employment, commissions and miscellaneous income, and also, if required, the Certificates of Profits.

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