Until 20 August

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.

  • July 2018. Large companies: 111, 115, 117, 123, 124, 126, 128, 230

VAT

  • July 2018. Tax return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340
  • July 2018. Operations assimilated to imports: 380

MANUFACTURING SPECIAL TAXES

  • May 2018. Large companies: 553, 554, 555, 556, 557, 558
  • May 2018. Large companies: 561, 562, 563
  • July 2018: 548, 566, 581
  • July 2018: 570, 580
  • Second quarter 2018. Except large companies: 553, 554, 555, 556, 557, 558
  • Second quarter 2018. Except large companies: 561, 562, 563

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

SPECIAL ELECTRICITY TAX

  • July 2018. Large companies: 560