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Depending on the tax and the liable tax payer, periodic self-assessments must be filed:
Quarterly, for individual business people taxed under the objective evaluation or direct evaluation method, professionals, and for companies and bodies that are not legal persons.
Monthly, for sole traders, professionals, companies and non-legal entities with a turnover greater than €6,010,121.04 in 2017 (large businesses) and for VAT taxpayers required to keep record books on the Tax Agency E-Office and Public Administrations, including the Social Security.
The ways of presenting forms are detailed below, except where it is obligatory to use a specific form and taking into account that in general terms tax return forms will be filed online.
Forms 01, 04, 05, 06 (only administrative managers and electronic ITV), 030, 036, 037, 043, 044, 045, 102, 140, 145, 146, 147, 150, 247, 362, 363, 503, 600, 610, 615, 620, 630, 650, 651, 655, 777, 840 and 848 can be filled in on the Tax Agency website, under the 'Forms' section, printed and filed in Tax Agency offices, provided that they do not refer to taxpayers who must file their returns online with an electronic certificate.
Pre-return (self-assessments obtained in paper format from the AEAT printing service). This is obtained by filling in the forms available in the Tax Agency E-Office, or by using the tax return forms acquired when using help programs developed by the Tax Agency, or other programs that provide a file with the same format, and with the same characteristics and specifications. You need an Internet connection so that your information is saved before it is confirmed when filing the tax return.
Once the online form is filled in, it must be checked and a PDF file will be generated, which you will print out for presentation at the Tax Agency branch if the result of the tax return is "refundable", payable or "to be offset", or in collaborating entities if the result is "payable" or "refundable".
Forms 036, 037, 100, 102, 111, 115, 121, 122, 130, 131, 210, 211, 303, 309, 650, 651, 655 and 695 can be filed online via a printed preliminary tax return.
Electronically, via Internet. La declaración se confeccionará y presentará on line. Generally, using the help programs and forms you will be able to generate a tax return file that can be presented online with the appropriate authentication.
Form 200 has a help program (download for free online).
The following forms have help documents and a tax return template for you to fill in (online also): 06, 030, 034, 036, 037, 039, 100, 102, 111, 113, 115, 117, 121, 122, 123, 124, 126, 128, 130, 131, 136, 140, 143, 149, 151, 165, 180, 182, 184, 187, 188, 190, 193, 198, 202, 206, 210, 211, 213, 216, 217, 220, 221, 222, 230, 231, 232, 250, 280, 282, 296, 303, 308, 309, 322, 341, 345, 347, 349, 353, 360, 361, 364, 365, 368, 390, 410, 411, 430, 480, 510, 548, 553, 554, 555, 556, 557, 558, 559, 560, 561, 562, 563, 564, 566, 568, 570, 572, 576, 580, 581, 582, 583, 586, 587, 588, 589, 591, 595, 596, 650, 651, 655, 681, 682, 683, 684, 685, 695, 696, 714, 720, 763, 840 and 848.
SMS for form 390 and also for forms 190 and 347, but only for residents' associations, and up to 15 records.
Over the phone for forms: 030, 100, 140 and 143.
Help service only for forms: 038, 156, 159, 165, 170, 171, 180, 181, 182, 184, 187, 188, 189, 190, 192, 193, 194, 195, 196, 198, 199, 270, 291, 296, 340, 345, 346, 347, 349, 611 and 616, all of them for more than 10 million records, as well as forms 185 and 186.
The main forms and general deadlines for filing of self-assessed tax returns with direct debit of payment are:
Forms 100, 151 and 714: until 27 June.
Form 102: until 30 June.
Forms 111, 115, 117, 123, 124, 126, 128 and 216 (quarterly obligation): the 1st to the 15th of April, July, October and January.
Forms 111, 115, 117, 123, 124, 126, 128, 216, 230 and 430 (monthly obligation): 1st to the 15th of every month. July for form 430, until 15 September.
Forms 130, 131 and 303 (quarterly payment): the 1st to the 15th of April, July and October and the 1st to the 25th of January.
Form 136: the 1st to the 15th of April, July, October and January.
Forms 200, 220 and 221 : 1st to the 20th of July (taxation periods coinciding with the calendar year).
Forms 202 and 222: the 1st to the 15th of April, October and December.
Form 210: the 1st to the 15th of April, July, October and January (except gains from property transfers). For income from urban buildings, from 1 January to 23 December.
Form 213: 1st to the 25th of January.
Forms 303 and 353 (monthly payment): From 1st to 25th each month, except February, in which case to the 23rd.
Forms 410 and 411: 1st to the 26th of July.
Form 560: 1st to the 15th of the month following the end of the quarter (quarterly payment) or the month (monthly payment). 1 to 15 April of the following year (annual payment).
Forms 561, 562 and 563: 1st to the 15th of the second month following that concluding the quarter (quarterly liability) and 1 to 15 of the third month following the conclusion of the month (monthly liability).
Forms 566 and 581: 1st to the 15th of the month following the end of the month.
Modelo 583: 1 to 15 May, September, November and February (quarterly payment) 1 to 25 November (annual payment).
Form 587: 1 to 15 May, September and January.
Form 588: 1 to 25 November.
Form 589: 1 to 15 October (split payment) and 1 to 15 April (annual self-assessment).
Forms 595 and 582: 1st to the 15th of the month following the end of the quarter.
On 4 April 2018 the online filing period for Income Tax and Wealth Tax returns for 2017 begins. Additionally, from 4 April 2018 Income Tax returns can be filed by calling the following telephone numbers:
901 200 345 / 91 535 68 13
If you would like a callback from the Tax Agency to file your Income Tax return, you can arrange an appointment from 4 April, online and on the following phone numbers:
901 12 12 24 / 91 535 73 26
901 22 33 44 / 91 553 00 71
Forms 184, 190, 347, 349 and 390 shall be filed using the help form available on the Tax Agency E-Office.
Filing can be done electronically over the Internet, with electronic DNI (Spanish National ID), digital certificate, Cl@ve PIN or reference number. For all forms we are allowed to use the electronic DNI (Spanish National ID) and/or digital certificate of the private individual, representative of legal entity or any other entity. The Cl@ve PIN and the reference number can only be used by private individuals.
Private individuals have at their disposal the electronic DNI (Spanish National ID), the digital certificate, the Cl@ve PIN or reference number to submit, where applicable, tax-related informative returns, census declarations, certain self-assessments, communications and requests for tax refunds.
La Cl@ve PIN, de uso exclusivo por personas físicas, se podrá utilizar para presentar los modelos 04, 030, 034, 036, 037, 038, 100, 102, 111, 115, 117, 121, 122, 123, 124, 126, 128, 130, 131, 136, 140, 143, 149, 151, 180, 182, 187, 188, 190, 193, 198, 216, 231, 282, 296, 303, 308, 309, 341, 345, 347, 349, 360, 361, 364, 365, 368, 390, 560, 568, 572, 576, 584, 585, 586, 587, 589, 590, 650, 651, 655, 714, 720, 848. The reference number allows individuals (only) to carry out administrative processes regarding Personal Income Tax.
Public and private limited companies (S.A. and S. L.), as well as taxpayers attached to Large Company Management Units or the Large Taxpayers Central Office, are obliged to file their informative tax returns online with an electronic certificate, as well as their self-assessments and, in general, their census declarations, notwithstanding the possibility to file informative tax returns in a computer-readable format (DVD) for more than 10 million records.
All other entities (cooperatives, associations, foundations) will file their self-assessments online with an electronic certificate or printed preliminary tax return, and informative tax returns online with an electronic certificate or in a physical format (for more than 10 million records).
Public administrations are obliged to file their tax returns online with an electronic certificate.
The following taxpayers are exempt from filing form 390 'Tax Return-Annual VAT Summary': those who make quarterly VAT settlements, and are only taxed in the common territory, and who carry out activities in a simplified regime and/or leasing operations of urban property, as well as taxpayers who are obliged to keep record books in the Tax Agency E-Office and provide additional requested information, in the self-assessment for the last settlement period of Form 303 for VAT in the fiscal year.
The system of keeping records on the Tax Agency E-Office -SII- which consists of supplying invoicing records electronically, is mandatory from 1 July 2017 for businesses, professionals and other taxpayers whose settlement period coincides with the calendar month: large businesses (turnover greater than 6,010,121.04 euros in the previous year), VAT groups and parties registered in the REDEME (monthly VAT return registry).
Those parties not required to adopt the SII system can do so voluntarily, opting in using form 036: month of November before the start of the calendar year in which it should come into effect or when filing the start-up return. The option will be understood to be extended for the subsequent years, unless the party opts out of its application. The waiver is placed using model 036: month of November before the start of the year in which it comes into effect. The filing period is quarterly, from 2018.
Those applying the SII system are exempt from filing forms 347 "Declaration of transactions with third parties" and form 390 "Annual VAT summary return".
FORM 030. TAX REGISTER DECLARATION FOR REGISTRATION IN THE TAXPAYERS' TAX REGISTER, CHANGE OF ADDRESS AND/OR CHANGE OF PERSONAL DETAILS
To communicate changes in identifying information, marital status, to request identification labels, etc. Additionally, those who do not practice economic activities will be able entitled to:
Request registration in the census of liable taxpayers or their NIF if they do not have a DNI (Spanish National ID) or NIE (Foreign National ID) and take part in operations with a bearing on taxation.
Communicate a change of address: generally, 3 months from the change (those taxpayers that carry out economic activities should submit form 036/037).
FORMS 036/037. TAX REGISTER DECLARATION
Declaration of registration: before beginning the corresponding activities or the start of the obligation to retain or to deposit on account.
Declaration of modification: 1 month as from the day following the modification.
Declaration of cancellation: 1 month form the cessation or effective cancellation of the entries in the Companies Register. 6 months as from the death of the party liable for payment of the tax (to be filed by the heirs).
Request NIF (Personal Tax ID): the month after the constitution or establishment in Spanish territory of legal persons or organisations without legal personality, and always before the beginning of the activity.
Registration in the monthly refund register (REDEME): For all taxpayers, in the month of November prior to the year they should come into effect.
Opting for or waiving special regimes: for all taxpayers, in the month of December prior to the year they should come into effect.
Option VAT liability for 2018 onwards and communication of VAT liability for taxpayers under the agricultural regime, exempt taxpayers with no right to deduction, and corporate persons not acting as businesses or professionals if their intra-Community acquisitions of goods have not exceeded €10,000: at any time and 1 month from when said limit is reached, respectively.
Notification of liability for VAT in remote sales: 1 month after said sales exceed €35,000.
Option for or revocation of depositing the quotas of the Import tax settled through Customs in the declaration corresponding to the period in which the taxpayer receives the document in which the settlement carried out appears: generally, in November.
Option to defer import VAT for taxpayers taxed exclusively with the chartered-regime Administration, for amounts settled by Customs corresponding with February 2018 onwards: until 15 January 2018.
Notification of the status of reseller of mobile telephones and video game consoles, laptops and tablets: generally, in November.
Communication of operations carried out by organisations registered in public registers: those corresponding to the previous month are declared monthly.
FORM 039. DATA COMMUNICATION. GROUP OF COMPANIES
Communication of start of activities and option for the special proportional distribution: within the filing period of the self-assessment for the period in which the usual delivery of goods and rendering of services commences.
Notification of modifications or the incorporation of newly created organisations: within the filing period of the self-assessment for the period in which the modification or incorporation occurs.
Registration in REDEME and options or waivers: for all taxpayers, in the month of December prior to the year they should come into effect.
PERSONAL INCOME TAX
Form 113. Communication of information relating to capital gains due to change of residence to another Member State of the European Union or of the European Economic Area with effective exchange of tax information: between the posting date and the completion date of the period for the tax return for the first tax year in which the taxpayer does not have such status because of the change of residence and variations, two month from the time they occur.
Form 121. Personal Income Tax. Deductions for large families or those caring for persons with disabilities. Notification of the granting of the right to deduction by taxpayers who are not obliged to file returns: term established each year for filing Income Tax returns.
Form 122. Personal Income Tax. deductions for large families, for those caring for persons with disabilities or a legally separated ascendant with two children or without marriage ties. Adjustment to the right to deduction by taxpayers who are not obliged to file returns: between the date on which the advance payments are unduly received until the expiry of the term for filing Income Tax returns of the fiscal year in which the undue payment was received.
Form 140. Request for advance payment of deductions for maternity and notification of variations affecting its payment: when you choose the modality of advance payment or 15 calendar days after changes take place, respectively.
Form 143. Request for advance payment of deductions for large families, for an ascendant with two children or caring for persons with disabilities and notification of variations that affect payment thereof: when you choose the modality of advance payment or 15 calendar days after changes take place, respectively.
Form 145. Notification of the personal and family situation of the recipient of the income, or of its variation, to the payer: before the beginning of every calendar year or at the beginning of the employment relationship.
Form 146. Pensioners with two or more payers. Request for calculation of withholding amounts. January and February every year.
Form 147. Voluntary communication by employed workers who are going to become Personal Income Tax taxpayers, because they are moving to Spanish territory, for the practice of withholdings: from 30 days prior to entry in Spanish territory until 183 days after beginning work or until 30 June of the following year if work is begun after 2 July.
Form 149. Notification of the option for, waiver of, or exclusion from the Special Regime for Income Tax for Non-Residents for individuals who acquire a tax address in Spain as a result of moving to Spanish territory. Option: 6 months from the beginning of activity. Waiver: November and December before the beginning of the calendar year in which it will take effect. Exclusion: 1 month after noncompliance with requirements for the regime to apply. End of posting: 1 month from the time it has ended.
Form 156. Annual informative return regarding the social security payments of affiliates and members of mutual companies for the purpose of the deduction for maternity. In general: 1 to 31 January of the year following that which corresponds to the return. Exceptions: until 1 April.
Form 185. Monthly informative return of contributions to Social Security and Mutual Societies: 10 calendar days following the month that the information refers to.
Form 186. Information return regarding births and deaths: following calendar month.
Form 217. Self-assessment for Corporation Tax: special levy on dividends or shares in profits distributed by listed public limited companies on the real estate investment market: 2 months from the day of the profit distribution agreement by the general meeting of shareholders or equivalent body.
Form 231. Country-by-Country information: 12 months following the completion of the tax period (1 January to 31 December when the tax period coincides with the calendar year). Prior notification shall be provided by entities residing in Spain that form part of a group required to file form 231 before the end of the tax period to which the information corresponds.
INCOME TAX FOR NON-RESIDENTS WITHOUT PERMANENT ESTABLISHMENT
Form 206. Payment or refund document: 25 calendar days following the six months after the end of the tax period.
Form 210. Non-residents who are not permanently established. Self-assessment. In general: resulting in payment 1st to the 20th of April, July, October and January. Zero charge 1st to the 20th of January of the next year to the one of accrued interest. Resulting in a refund, from 1 February of the year following that of accrual and in the period of 4 years from the end of the tax period and payment of the withholding. Incomes from transfer of property: 3 months, 1 month having elapsed from the conveyance. Incomes from urban buildings: calendar year following the accrual.
Form 211. Withholding in property purchases from non-residents without permanent establishment: 1 month as from the transfer of the property.
Form 213. Special tax on properties of non-resident organisations: January.
Form 216. Return-payment document for withholdings and payments on account for non-resident income obtained without permanent establishment: 1st to the 20th of January, April, July and October. For large companies, monthly.
Form 247. Voluntary notification of employees who are going to become taxpayers of Income Tax for Non-Residents due to their posting abroad. The filing period depends on the duration of the posting.
Form 250. Special tax on dividends and incomes of foreign source derived from the transfer of securities of companies not resident in Spanish territory: 25 calendar days after the accrual date.
Form 282. Annual informative return for aid received within the framework of the Canary Islands special tax regime and other State aid resulting from the application of EU law: same period established for the filing of self-assessments of Personal Income Tax, Corporation Tax or Non-Residents Income Tax.
Form 291. Informative return for accounts of non-residents: 1st to the 31st of January.
Forms 294 and 295. Shares and stocks, and investing position in unit trust institutions marketed by organisations located abroad: first quarter of the year.
Form 296. Annual declaration of withholdings and advance tax payments: 1st to the 31st of January.
FORM 282 INFORMATIVE RETURN (INCOME, CORPORATE AND NON-RESIDENTS)
Modelo 282. Annual informative return for aid received within the framework of the Canary Islands special tax regime and other State aid resulting from the application of EU law: same period established for the filing of self-assessments of Personal Income Tax, Corporation Tax or Non-Residents Income Tax.
VALUE ADDED TAX
Form 04. Request for the application of the 4% VAT rate to vehicles for the usual transport of people in wheelchairs or with reduced mobility: before purchasing the vehicle.
Form 034. Declaration of beginning, modification or cessation of operations in the special VAT regimes applicable to telecommunications, broadcast or television and electronic services, to be submitted by for those taxpayers who want to register for the special regimes and designate Spain as their Member State of identification.
Declaration of start of activity: before the start of the activities or if they have already begun, until the 10th day of the month following their start.
Declaration of modification: until the tenth day of the month following to the modification.
declaration: at least fifteen days before the end of the quarter before which they intend to stop using the regime.
Form 308. Refund request by occasional taxpayers for deliveries of new means of transport: 30 calendar days from delivery. Refund request by taxpayers in the Simplified VAT System who undertake carriage of passengers or goods by road, for the acquisition of certain means of transport: 20 calendar days of the month following the acquisition. Refund request by public entities or private organizations of social character for purchases that are delivered to recognised organisms that export them (humanitarian, charitable or educational activities): 3 months from their delivery.
Form 309. Intra-Community acquisitions of new means of transport (not business people and professionals): prior to definitive registration. Administrative or court enforcement proceedings (except transfer of property): 1 month from payment of the award amount. Non-compliance with the requirement of non-subsequent transmission inter vivos of a vehicle (beneficiaries of a reduced VAT rate on intra-Community supplies or acquisitions of vehicles) 4 years following its acquisition date.
Forms 303 and 322. Option for or revocation of the application of the special proportional distribution for activities in progress: filing of the self-assessed tax return of the last period up to 30 January of the following year.
Form 360. Request refund of VAT paid in other Member States by business people and professionals established in the territory subject to tax and in Spanish mainland territory and the Balearic Islands by business people and professionals established in the Canary Islands, Ceuta or Melilla: from the day after every quarter or year up to 30 September of the following calendar year.
Form 361. pplication for the refund of VAT paid in Spanish mainland territory and the Balearic Isles by business people and professionals not established in the territory in which the tax is applied or in the Community, the Canary Islands, Ceuta or Melilla: from the day following the conclusion of each quarter and until 30 September of the following calendar year.
Forms 362 and 363. Request for reimbursement and prior recognition of exemption within the framework of diplomatic and consular relations and those of recognised international organisations: 6 months after finishing every calendar quarter and before carrying out the operation, respectively.
Form 364. Request for the reimbursement of the tax amounts borne regarding NATO, to this Organisation's International General Headquarters and to the States that are part of this Treaty: six months after the end of the quarter to which the payments correspond.
Form 365. Request for prior recognition of the exemptions regarding NATO, to this Organisation's International General Headquarters and to the States that are part of this Treaty: prior to the carrying out of each operation.
SPECIAL TAX ON CERTAIN MEANS OF TRANSPORT
Forms 05 and 06. Application for the non-application, exemption and reduction of the taxable base with prior acknowledgement and declaration of exemptions and non-applications with no prior acknowledgement, respectively: prior to definitive registration.
Form 568. Application for refund due to resale and shipments of means of transport outside the territory: 1st to the 20th of January, April, July and October.
Form 576. Self-assessment. Liable and non-exempt transactions shall be declared: after requesting the definitive registration of the means of transport and before this is completed. If the taxable event is not the definitive registration: 15 calendar days from taxable event of the tax.
MANUFACTURING SPECIAL TAXES
Form 511. Monthly list of delivery notes for products with tax accrued at reduced rate or with an exemption, issued in en-route sales procedures: 5 working days following the end of the month to which the information corresponds.
Form 540 on receipts of delivery issued to document the provisioning of aircraft and form 541 to vessels, carried out through the procedure of sales en route, and delivery notes issued within the procedure of sales on route, NE: month following their issue.
Form 542 receipts of delivery issued in the first quarter to document provisioning of aircraft and 543 to vessels, not carried out with the procedure of sales en route; Form 546 on the supply of marked diesel for vessels with a reimbursement of Mineral Oil Tax, and form 547, summary of credits given to retailers of discounted diesel by specific payment method issuers, carried out during the quarter: 1st to the 20th of the month following that of the end of the quarter.
Forms 544 and 545. List of payments made using diesel cheques with allowance and diesel cards with allowance and the list of fuel supplies made within the international relations with tax refund on hydrocarbons made during a quarter: 1st to the 20th of the month following that of the end of the quarter.
Form 551. Monthly list of simplified accompanying documents issued: month following the aforementioned issues.
Forms 553, 554, 555, 556, 557, 558, 570 and 580 shall be used exclusively for tax returns relating to factories and bonded warehouses: 1st to the 20th of the month following the end of the month in which the taxable events occur for the tax on Hydrocarbons and Tobacco, 1st to the 20th of the second month following the month that ends the quarter in which the taxable events occurred or, 1st to the 20th of the third month following that in which the taxable events for the Tax on Alcohol and Alcoholic Beverages occurred.
Form 559 and overview of beneficiaries of the harvesters' regime, to settle and pay Alcohol and Alcoholic Beverages Tax under the artisan distillation and winery regimes. Settlement of the tariff 1 tax: at the time of requesting authorisation to distil. Settlement of the tariff 2 tax: calendar quarter or monthly for taxpayers who settle VAT monthly: the first 20 calendar days of the second month following the end of the quarter or the third month following the end of the month.
DDC (Payments Breakdown Return) and DCC (Centralised payments breakdown return). Centralised payments breakdown return: in the same periods as for the single return-settlement.
Form 588. Tax on the value of electricity generation. Self-assessment for cessation of activity from January to October: within the month of November of the same calendar year in which the cessation occurs.
INTRASTAT (INTRA-COMMUNITY TRADE STATISTICS)
Forms N-I, N-E, O-I, O-E. Must provide statistical information: the first 12 calendar days of the month following that in which the transactions are carried out.
Form 763 Self-assessment: during the month following the end of every calendar quarter.
ECONOMIC ACTIVITIES TAX
Declaration of registration: 1 month from the start of the activity. Taxpayers who were applying a tax exemption and no longer comply with the requirements: the December prior to the year in which the taxpayer must pay the tax.
Declaration of variation: 1 month as from the variation.
Declaration of cancellation: 1 month as from the cessation. Taxpayers who apply any of the exemptions corresponding to the tax: during the month of December prior to the year in which the taxpayer is exempted from liability to pay this tax.
Form 848. Notification of net revenues: 1 January to 14 February of the financial year in which the notification should take effect.
If the due date coincides with a local or regional public holiday, the last date for payment will be the first working day following the date shown on this calendar.
This calendar was made in December 2017, when some regulatory projects were still pending.
901335533 and www.agenciatributaria.es