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Until 20 December

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.

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

Split payments for non-residents' companies and permanent establishments

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

VAT

  • November 2018. Tax return of operations included in the VAT and IGIC (General Indirect Tax of the Canary Islands) register books and other operations: 340
  • November 2018. Recapitulative return on intra-Community operations: 349
  • November 2018. Operations assimilated to imports: 380

INSURANCE PREMIUM TAX

  • November 2018: 430

MANUFACTURING SPECIAL TAXES

  • September 2018. Large companies: 553, 554, 555, 556, 557, 558
  • September 2018. Large companies: 561, 562, 563
  • November 2018: 548, 566, 581
  • November 2018: 570, 580

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

SPECIAL ELECTRICITY TAX 

  • November 2018. Large companies: 560 

ENVIRONMENTAL TAXES 

  • Payment in instalments: 584
  • Year 2017. Annual informative tax return operations with taxpayers: 591