Until 20 April

INCOME AND CORPORATION TAX

Withholdings and deposits on account of earned incomes, economic activities, prizes and certain capital gains and attributions of income, gains deriving from shares and holdings in collective investment institutions, lease incomes from urban property, income from capital, authorized persons and balances in accounts.

  • March 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 230
  • First quarter 2018: 111, 115, 117, 123, 124, 126, 128, 136

Income tax payment by instalments

  • First quarter 2018:
    • Direct evaluation: 130
    • Objective evaluation: 131

Payment in instalments for corporate and non-residents' permanent establishments tax

  • Current year:
    • General scheme: 202
    • Tax consolidation system (tax groups): 222

VAT

  • March 2018. Informative Tax Return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340
  • March 2018. Recapitulative return on intra-Community operations: 349
  • March 2018. Operations assimilated to imports: 380
  • First quarter 2018. Self-assessment 303
  • First quarter 2018. Non-periodic tax return-settlement: 309
  • First quarter 2018. Recapitulative return on intra-Community operations: 349
  • First quarter 2018. Telecommunications, radio broadcasting or television and electronic services in VAT. Self-assessment 368
  • First quarter 2018. Operations assimilated to imports: 380
  • Request for refund compensatory charge and occasional passive subjects: 308
  • Refund on compensations in the special regime for agriculture, livestock and fisheries: 341

INSURANCE PREMIUM TAX

  • March 2018: 430

MANUFACTURING SPECIAL TAXES

  • January 2018. Large companies: 553, 554, 555, 556, 557, 558
  • January 2018. Large companies: 561, 562, 563
  • March 2018: 548, 566, 581
  • March 2018: 570, 580
  • First quarter 2018: 521, 522, 547
  • First quarter 2018. Activities V1, V2, V7, F1, F2: 553
  • First quarter 2018: 582
  • First quarter 2018. Applications for refund: 506, 507, 508, 524, 572

Declaration of operations by registered recipients, fiscal representatives and authorised receivers: 510

SPECIAL ELECTRICITY TAX

  • March 2018. Large companies: 560
  • First quarter 2018. Except large companies: 560
  • Year 2017. Annual self-assessment: 560

ENVIRONMENTAL TAXES

  • First quarter 2018. Payment in instalments: 585
  • Year 2017. annual self-assessment: 589

SPECIAL COAL TAX

  • First quarter 2018: 595