#s 1 and 3 are more polite because the speaker evidences the personal experiencing of the verb more actively. That's how I see it, anyway.
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Teo1. I am happy to be spending Christmas with you this year.You are spending Christmas with them at the time you say this. Or, using the present progressive as a future, you are commenting on your arrangements to spend Christmas with them, in effect saying, I am happy that I will be spending Christmas with you this year.
Teo